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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJHCS Academia Open
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo
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Accounting Treatment of Defective Products at MSMEs in Sidoarjo: Perlakuan Akuntansi Terhadap Produk Cacat pada Umkm di Sidoarjo Inta Rifana; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2322

Abstract

The main purpose of establishing a business is to earn profits and have a quality product. Companies usually experience problems in the production process, one of which is getting products that do not meet production quality standards, such as obtaining defective products. The purpose of this study is to find out how the accounting treatment of defective products is applied by MSMEs in Sidoarjo and to find out how the impact of defective products on the cost of production of MSMEs in Sidoarjo. This type of research uses a qualitative descriptive approach. The data used are primary data and secondary data with data collection techniques namely observation, interviews, literature study and documentation. This research was conducted by surveying the research location and then conducting interviews and analyzing company data in the form of reports on raw material purchases, sales report data, goods production data for January 2021, product unit price report data, product report data for both defective products and defective product data on January 2021, the cost of production.
Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems: Sistem Activity Based Costing: Dampak Distorsi Biaya dan Profitabilitas - Studi Deskriptif Kuantitatif Moch Rofiq; Santi Rahma Dewi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2678

Abstract

This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies. Highlight : Resume keywords and phrases are specific abilities, skills, expertise, and traits recruiters and hiring managers look for in a candidate. Keyword research can provide insights into current marketing trends and help center content on relevant customer acquisition. Keywords in a manuscript should convey the main topics of the study, highlight the importance of the research, be concise, and attract readers. Keywords: resume keywords, keyword research, manuscript keywords, Python keywords, bullet points.
Taxation, Bonuses, and Tunneling Incentives: Impact on Transfer Pricing Decisions in Manufacturing Companies: Pengaruh Pajak, Mekanisme Bonus, dan Insentif Penyelundupan: Keputusan Penentuan Transfer Pricing pada Perusahaan Manufaktur Khusnul Khotimah; Santi Rahma Dewi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3185

Abstract

This study examines the empirical relationships between taxation, bonus mechanisms, tunneling incentives, and transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. Using purposive sampling, data from eleven companies were collected and analyzed through descriptive statistics, normality tests, classical assumption tests, and linear regression. The results reveal that taxes, bonus mechanisms, and tunneling incentives significantly influence transfer pricing decisions in the selected manufacturing companies. This research provides valuable insights for policymakers, regulators, and practitioners in understanding the dynamics of transfer pricing decisions and their implications for manufacturing firms. Highlights: The impact of taxation on transfer pricing decisions: This study investigates the influence of taxes on transfer pricing decisions in manufacturing companies listed on the IDX, providing insights into the relationship between tax policies and transfer pricing strategies. Bonus mechanisms as determinants of transfer pricing decisions: By analyzing the effect of bonus mechanisms on transfer pricing decisions, this research sheds light on the role of incentive structures in shaping the pricing practices of manufacturing companies. Tunneling incentives and transfer pricing decisions: This study explores how tunneling incentives affect transfer pricing decisions, offering valuable insights into the potential risks of opportunistic behavior and their implications for corporate governance and control mechanisms. Keywords: Transfer pricing, taxation, bonus mechanisms, tunneling incentives, manufacturing companies.
Firm Size's Moderating Role in Financial Factors and Tax Avoidance: Peran Pemoderasi Ukuran Perusahaan terhadap Hubungan antara Faktor Keuangan dan Penghindaran Pajak: Bukti dari Sektor Industri Kimia dan Dasar di Indonesia Dwi Nanningsih; Santi Rahma Dewi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3779

Abstract

This study examines the influence of sales growth, leverage, and profitability on tax avoidance, while considering the moderating effect of firm size in the context of manufacturing companies in the Chemical and Basic Industry sector listed on the Indonesia Stock Exchange from 2017 to 2020. Using a quantitative research approach and purposive sampling method, data from 9 companies with 36 observations were analyzed through the Smart PLS 3.0 program. The findings indicate that firm size does not moderate the effects of sales growth and leverage on tax avoidance, but it does moderate the effect of profitability on tax avoidance. These results contribute to a better understanding of the complex relationship between financial factors and tax avoidance, emphasizing the significance of firm size as a moderating factor. This research has implications for policymakers, tax authorities, and practitioners seeking to devise strategies to enhance tax compliance and discourage tax avoidance practices within the Chemical and Basic Industry sector. Highlights: Firm size moderates profitability's impact on tax avoidance. Sales growth and leverage are not moderated by firm size. Study conducted on manufacturing companies in the Chemical industry. Keywords: Firm size, Financial factors, Tax avoidance, Chemical industry, Indonesia
Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods: Dampak Profitabilitas dan Likuiditas terhadap Agresivitas Pajak: Peran Tata Kelola Perusahaan pada Sektor Barang Konsumsi Tyas Arifta Windasari; Santi Rahma Dewi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.4039

Abstract

This quantitative research investigates the relationship between profitability, liquidity, tax aggressiveness, and the moderating effect of corporate governance in consumer goods sector companies listed on the Indonesia Stock Exchange. A sample of 27 companies was selected using purposive sampling technique. The data was analyzed using the SmartPLS program, employing both outer and inner models. The study reveals that profitability significantly influences tax aggressiveness, while liquidity does not. Furthermore, the moderating variable of corporate governance does not have a significant effect on the relationship between profitability, liquidity, and tax aggressiveness. These findings contribute to the understanding of the factors influencing tax behavior in consumer goods sector companies and provide implications for policymakers, tax authorities, and corporate governance practitioners in designing effective strategies to manage tax aggressiveness. Highlights: Profitability significantly influences tax aggressiveness. Liquidity does not have a significant impact on tax aggressiveness. Corporate governance does not moderate the relationship between profitability, liquidity, and tax aggressiveness. Keywords: Profitability, Liquidity, Tax Aggressiveness, Corporate Governance, Consumer Goods
Co-Authors Adelia Asma Anggraeni, Dastin Septa Aswijayanti, Putri Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fitiyan Izza Noor Abidin Hanum, Griffit Laila Hardyanti, Yunita Rachma Herlinda Maya Kumala Sari, Herlinda Maya Kumala Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah Mardianti, Any Meilinda, Elfira Moch Rofiq Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Oktaviana, Hilda Putri, Pungky Maulidiyah Putri, Selly Novindia Ramadhanti A., Fauzia Salsabila Rofiq, Moch Sarwenda Biduri Savila Rahmahwati Silvia Ramadhiani Silvia Ramadhiani Sriyono Sriyono Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari usrotin, Ilmi Wardani, Aprimianti Sukma Wiwit Hariyanto Wulansari, Ema Dwi Yani, M