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All Journal Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM JURALINUS
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Accounting Cost Determination Practices in Notary Office Company Establishment: Praktik Penetapan Biaya Akuntansi dalam Pendirian Perusahaan Kantor Notaris Hanun, Nur Ravita; Sari, Dewi Novita
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1500

Abstract

General Background The growth of business entities has increased demand for legally established limited liability companies requiring notarial services and structured financial management. Specific Background Many notary offices still manage service fees without formal accounting records, relying on informal calculations. Knowledge Gap Limited studies describe how accounting practices are actually applied in determining company establishment costs within notary offices. Aims This study examines the mechanism of fee determination, the conformity of accounting practices, and the supporting and inhibiting factors in setting the cost of establishing a limited liability company at a notary office in Sidoarjo Regency. Results Using a descriptive qualitative approach with interviews, documentation, and data triangulation, findings show that the office does not apply full costing or variable costing, but adopts cost-based pricing combined with market considerations and flexible negotiation. Pricing relies on historical archives rather than systematic bookkeeping, making profit measurement uncertain. Novelty The research provides an in-depth case-based analysis integrating cost accounting and behavioral perspectives in notarial services. Implications The study highlights the need for structured accounting records to support accurate cost calculation, transparency, and better financial decision-making in professional legal service offices. Keywords: Cost Accounting, Notary Fees, Company Establishment, Pricing Strategy, Behavioral Accounting Key Findings Highlights: Pricing relies on historical archives and informal calculations Negotiated packages depend on social and economic considerations Absence of bookkeeping limits profit evaluation accuracy
Corporate Governance Firm Size and Financial Condition Drive Textile Financial Performance: Tata Kelola Korporasi, Ukuran Perusahaan, dan Kondisi Keuangan Mempengaruhi Kinerja Keuangan Industri Tekstil Hanun, Nur Ravita; Pradina, Aulia Yunika
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1504

Abstract

General Background Financial performance is a critical indicator of corporate sustainability and investor confidence in manufacturing industries. Specific Background Textile companies face fluctuating financial stability, requiring effective governance mechanisms, adequate firm scale, and sound financial conditions to maintain profitability. Knowledge Gap Previous studies show inconsistent findings regarding the combined roles of independent commissioners, firm size, and financial distress in determining financial outcomes within the textile sector. Aims This study analyzes the relationships between independent commissioners, firm size, and financial distress and financial performance of textile firms listed on the Indonesian stock exchange. Results Using quantitative methods with secondary annual reports, purposive sampling of four firms, and multiple linear regression, the findings demonstrate that independent commissioners, larger firm size, and higher Altman Z-score values are positively and significantly associated with return on assets. Novelty The study integrates governance structure, organizational scale, and financial health indicators simultaneously within one empirical model for the textile industry. Implications The results provide evidence that stronger supervision, asset capacity, and healthier financial conditions support stable profitability and inform managerial and investment decisions. Keywords: Financial Performance, Independent Commissioners, Firm Size, Financial Distress, Textile Industry Key Findings Highlights: Board independence aligns with stronger profitability outcomes Larger asset base corresponds with superior returns Healthier Z-score reflects stable corporate condition
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dewi Novita Sari Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Pradina, Aulia Yunika Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah Rosfian, Ilma Zulfiana S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari