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All Journal UG Journal AKSELERASI: Jurnal Ilmiah Nasional ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Komitmen : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Aplikasi Perpajakan Jurnal Pengabdian Kepada Masyarakat Darma Saskara ENDLESS : International Journal of Future Studies Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Sri Sapto Darmawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS COST VOLUME PROFIT (CVP) DALAM UPAYA MERENCANAKAN LABA (STUDI KASUS PADA BUSINESS UNIT INDOOR AIR QUALITY PT XYZ) Sudaryono; Darmawati, Sri Sapto; Mujiyani; Mulatsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 2 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis perencanaan laba dengan menggunakan analisis Cost Volume Profit (CVP) pada Business Unit Indoor Air Quality (BU IAQ) PT XYZ. Metode analisis data yang digunakan penelitian ini adalah deskriptif. Jenis data yang digunakan adalah data kuantitatif dengan sumber data sekunder yang diperoleh dari informasi laporan keuangan tahunan pada Business Unit Indoor Air Quality (BU IAQ) dari tahun 2019-2022. Teknik penentuan sampel dalam penelitian ini menggunakan elemen-elemen yang terdapat pada analisis Cost Volume Profit yang diantaranya Contribution Margin, Break Even Point, Margin of Safety, serta analisis target laba menggunakan metode Least Square. Hasil penelitian menunjukkan bahwa Dalam konteks PT XYZ, efisiensi pengolahan biaya masih menjadi tantangan, terutama dalam mengendalikan biaya variabel yang sering mengalami peningkatan setiap periodenya. Meskipun biaya tetap menurun, perusahaan perlu fokus pada pengurangan biaya variabel untuk meningkatkan laba. Strategi perencanaan laba tahun 2023 mencakup peningkatan penjualan melalui strategi pemasaran yang berfokus pada kepuasan pelanggan dan kualitas produk. Peningkatan dan pemertahanan pelanggan baru menjadi kunci dalam meningkatkan produksi dan kinerja perusahaan. Analisis Cost Volume Profit (CVP) akan mempermudah manajer dalam mengevaluasi pengaruhnya pada perubahan biaya variabel maupun tetap terhadap total biaya, volume penjualan, dan laba, yang esensial untuk pengambilan keputusan dalam mencapai target penjualan yang menguntungkan dan menghindari risiko kerugian.
Analisis Penerapan PSAK 10 Pada Transaksi Ekspor dan Impor Pada Sektor Perdagangan Tatsbita, Fishala Azka; Sudaryono; Sri Sapto Darmawati
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2844

Abstract

This study aims to analyze the implementation of PSAK 10 regarding the Effect of Change in Foreign Exchange Rates on export and import transactions at PT Perushaan Perdagangan Indonesia (PPI) duting the 2020-2023 period, identify the challenges faced, and assess its impact on financial statements. The research employed a descriptive qualitative method using secondary data obtained from the company’s annual financial reports and relevant literature. Data collection techniques included documentation and literature review, while data analysis techniques applied were content analysis and descriptive qualitative analysis to evaluate the compliance of PSAK 10 implementation with foreign exchange fluctuations, accounting treatment of exchange differences, and financial statement disclosures. The results show that PT PPI has implemented PSAK 10 in accordance with the standard, using the Bank Indonesia middle rate at initial recognition and the closing rate at the end of the period for monetary items. The main challenges include determining the appropriate exchange rate, managing foreign exchange fluctuation risks, and ensuring consistent recording. Exchange rate fluctuations, particularly in USD and SGD, have a significant impact on asset values, liabilities, and profit or loss, where the appreciation of foreign currencies tends to increase export revenues but also raises import costs. The study concludes that the implementation of PSAK 10 at PT PPI has been carried out properly and in compliance with the standard, although more optimal foreign exchange risk management strategies are needed to minimize the adverse effects of currency fluctuations on financial performance.
Analisis Financial Distress dengan Menggunakan Metode Altman (Z-Score) dan Springate (S-Score) pada PT. Fast Food Indonesia Tbk Utami, Budi; Mujiyani; Erna Kustyarini; Sri Sapto Darmawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.490

Abstract

The purpose of this research is to analyze the potential financial distress of PT. Fast Food Indonesia Tbk for the period 2022–2024. The analytical method applied in this research is descriptive quantitative analysis. The data used are secondary data in the form of annual financial statements for the period 2022–2024 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of PT. Fast Food Indonesia Tbk (www.kfcku.com). The analytical tools used are four ratios of the Altman (Z-Score) and Springate (S-Score) models. The results show that the financial distress analysis using the Altman (Z-Score) model for PT. Fast Food Indonesia Tbk in the period 2022–2024 indicates Z < 1.1, which reflects a condition of “financial distress.” Meanwhile, the analysis using the Springate (S-Score) model shows S<0,862 which also reflects a condition of “financial distress”. Then, the accuracy level of this study shows that the Altman model has an accuracy rate of 100% and the Springate model also 100%.
Faktor Konsistensi Pengungkapan Laporan Keberlanjutan Pada Subsektor Food and Beverage yang Terdaftar di BEI Periode 2020-2024 Pramudita, Devi; Darmawati, Sri Sapto
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 2 No. 2 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2025.v2i2.45

Abstract

Isu keberlanjutan menjadi perhatian penting di era globalisasi, khususnya pada industri food and beverage yang selain mendukung perekonomian juga berdampak pada lingkungan. Laporan keberlanjutan diperlukan sebagai bentuk akuntabilitas atas dampak ekonomi, sosial, dan lingkungan sekaligus membangun kepercayaan pemangku kepentingan. Namun, praktik pengungkapan di Indonesia masih belum konsisten dan dipengaruhi faktor internal perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas, leverage, dan komite audit terhadap pengungkapan laporan keberlanjutan pada subsektor food and beverage yang terdaftar BEI periode 2020-2024. Penelitian ini menggunakan data sekunder dari 11 perusahaan dengan total 55 observasi yang dipilih melalui purposive sampling. Analisis dilakukan dengan regresi linear berganda yang didahului uji statistik deskriptif, uji asumsi klasik, uji parsial (uji t), uji simultan (uji f), dan uji koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan komite audit berpengaruh terhadap pengungkapan laporan keberlanjutan, sedangkan profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Selain itu, ukuran perusahaan, profitabilitas, leverage, dan komite audit berpengaruh secara simultan terhadap pengungkapan laporan keberlanjutan.
The Effect Of Green Accounting, Environmental Performance, And Company Size On Profitability In Manufacturing Companies In 2020–2024 Oktaviana, Vika Kinanti; Darmawati, Sri Sapto
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 2 No. 2 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2025.v2i2.48

Abstract

This study aims to analyze and explain the influence of Green Accounting, Environmental Performance, and Company Size on Profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this research departs from the increasing global attention to environmental and business sustainability issues, which requires companies to not only focus on financial aspects, but also pay attention to the environmental impact of their operational activities. This research method uses a quantitative approach with multiple linear regression analysis techniques. Data was obtained from the company's annual report and sustainability report which were the research samples. The Results in the study claim that green accounting and corporate size have negative influence on return on assets (roa). Whereas environmental performance has a positive influence on company's pro capabilities ratio (roa). In the study it claims that green accounting variables, environmental costs, and corporate size are jointly affected by corporate profitability.
Co-Authors Afriana, Wendra Astani, Rafif Febroaldo Bertilia Lina Kusrina Budi Utami Chaniago, Jessica Erna Kustyarini Indah Lestari Ira Phajar Lestari Mujiyani Mujiyani Mujiyani, Mujiyani Mulatsih Mulatsih Mulatsih Mulyani, Sulistining Tri Oktaviana, Vika Kinanti Pramudita, Devi Saraswati, Hajar Sareh Sudaryono Sudaryono Sudaryono Supadmini, Sri Tatsbita, Fishala Azka Theresia Cathlin Theody Florensia