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IMPLEMENTASI HARGA POKOK PRODUKSI METODE FULL COSTING DALAM PENETAPAN HARGA JUAL DAN LABA DI KERUPUK JANGEK KHAS MALALO KOTA LUBUKLINGGAU Eri Triharyati
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.673

This study aims to analyze the Implementation of Cost of Production Full Costing Method in Determination of Selling Prices and Profits in the Typical Jangek Malalo Crackers of Lubuklinggau City in 2015 until 2018. The results of the study on the calculation of Cost of Production in 2015 amounted to Rp.852.316,000, In 2016 amounting to Rp.865,932,000, in 2017 amounting to Rp.982,198,000 and Production Cost in 2018 known as Rp.1,183,192,000. Selling prices in 2015 and 2016 set by the cracker Jangek Malalo home industry amounted to Rp.120,000 / Kg and in 2017 and 2018 were Rp.130,000 / Kg, while the results of Researchers' calculations for 2015 Sale / Kg Prices were Rp.127,975 / Kg, in 2016 amounting to Rp.127,326 / Kg, in 2017 amounting to Rp.125,688 / Kg and in 2018 the Selling Price of Rp.127,699 / Kg. The researchers' calculation is assumed that the company targets or sets a profit of 10%, so the profit achieved by the cracker Jangek Malalo home industry is below 10% of the Production Cost for 2015 and 2016 while for 2017 and 2018 the company has achieved a profit above 10%. If the cracker Jangek Malalo Home industry wants to achieve a profit above 15% then the company must increase the selling price by multiplying the Cost of Production by 15%. For example, the selling price per kg of Rp.120,000 per month can be increased to Rp.133,792 / Kg and Rp.133,113 / Kg, whereas in the first month the selling price per kg of Rp.130,000 per kg can be increased to Rp.131.401/Kg and Rp. .13.50.50 / Kg.

PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA Susi Susanti; Eri Triharyati
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1154

This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.

ANALISIS LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS TERHADAP KINERJA KEUANGAN PADA KOPERASI KREDIT BAKTI HUSADA LUBUKLINGGAU Ardayana Ardayana; Eri Triharyati; Agustinus Samosir
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v7i1.1382

The purpose of this study was to determine the financial condition of the Bakti Husada Lubuklinggau Credit Cooperative in 2015-2019 using Liquidity, Solvency, and Profitability Analysis. The problem in this research is that there are fluctuations in the number of current assets, total assets, remaining operating results, and total debt. Data collection techniques by observation, documentation and interviews. The results of the research for liquidity analysis using the current ratio and cash ratio using the standard ratio measurement based on the regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia in 2006, shows that the Current Ratio Value from 2015-2019 is categorized as very unhealthy while the cash ratio value is categorized as healthy. Solvency analysis using Debt to Asset Ratio and Debt to Equity Ratio, for Debt to Asset Ratio in 2015, 2016, and 2017 is categorized as unhealthy while 2018 and 2019 are categorized as very unhealthy. The Debt to Equity Ratio in 2015 – 2019 is categorized as very unhealthy. Judging from the profitability ratio in terms of ROA and ROI, it can be stated, based on ROA and ROI. In 2015, 2016, 2017 and 2018 they were in the healthy category, while in 2019 they were in the fairly healthy category.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN METODE HARGA POKOK PESANAN (JOB ORDER COSTING) PADA RUMAH KREASI GRIA AIR TEMAM Rupia Judina; Eri Triharyati; Indrawati Mara Kesuma
Jurnal AkunStie (JAS) Vol 7 No 2 (2021): Jurnal AkunStie (JAS) Desember
Publisher : LPPM Universitas Bina Insan

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

This study aims to determine the calculation of the cost of raw materials, labor costs, and factory overhead costs based on the cost-of-order method in determining the cost of production at the Home Creations Gria Air Temam in 2020. The type of research used in this study is a qualitative descriptive study. The subject of this research is the creative house of gria water temam, while the object of research is the report on the cost of products with a product sample of painted drums and painted ablution places to determine the cost of production using the job order costing method. The data sources used in this research are primary data and secondary data. The results of the study show that the home creation of Gria Air Temam uses the calculation of the cost of production based on orders but there is an error in determining the imposition of factory overhead costs. The calculation results show a significant difference where the cost of production calculated by the home creation of Gria Air Temam is smaller than the cost of production using job order costing. The difference between the calculation of the company's overhead costs and the theory for the painted ablution place is Rp. 29,851 and the painting drum is Rp. 42,302 where the cost of production for the painted wuduk place according to the company is Rp. 127,000 and the painting drum is Rp. 236,000 while according to the theory it is Rp. 170,351 and the painting drum is Rp. 245,802.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU Khairunnisah Khairunnisah; Eri Triharyati; Yuli Nurhayati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1167

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI Neneng Arum Mia; Sardiyo Sardiyo; Eri Triharyati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1196

The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.

Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud Dewi Anggraini; Eri Triharyati; Helen Anggia Novita
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cases in disputes, formulation of compensation calculations and efforts to calculate the impact of termination / breach of contract. Investative audit, a form of audit or examination that aims to identify and uncover fraud or crime by using approaches, procedures and techniques commonly used in an investigation or investigation into a crime. Because the purpose of an investigative audit is to identify and disclose fraud or crime, the approaches, procedures and techniques used in investigative audits are relatively different from the approaches, procedures and techniques used in financial audits, performance audits or audits with other specific objectives. In an investigative audit, an auditor initiates an audit with presumptions / indications of possible fraud and crimes that will be identified and revealed through the audit to be carried out. Such conditions, for example, will affect who will be interviewed in advance or what documents must be collected first. In addition, in an investigative audit, if it has authority, the auditor can use procedures and techniques commonly used in the investigation and investigation of crimes, such as surveillance and searches. Fraud is the process of making, adapting, imitating or objects, statistics, or documents, with the intent to cheat. But we can prevent fraud and we can avoid fraud is very detrimental to various parties because it can destroy government and business. Fraud is in the form of corruption in its wider destructive power. Basically the scope of forensic accounting is fraud in the broadest sense. Keywords: Forensic Accounting, Investigative Audit and Fraud

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