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All Journal EKSPANSI Journal on Education Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan
Tri Joko Prasetyo
Universitas Lampung
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Implementasi activity based costing pada perusahaan manufaktur, jasa, dan umkm : Sebuah studi literatur Firda Fitria Nasution; Tri Joko Prasetyo; Agrianti Komalasari
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p116-129

Abstract

Activity-Based Costing can produce more accurate cost information and avoid cost distortions to help control operations, control costs, and provide information for the budgeting process. This literature study examines the implementation and benefits of using Activity Based Costing and analyzes comparatively based on activity categories in manufacturing companies, service companies, and SMEs. This study uses the field charting method to identify 21 articles from 2012 to 2020. The results show that Activity Based Costing can be applied to Manufacturing, Service, and SMEs. It was also able to improve the accuracy and efficiency of cost allocation. In the comparative analysis, it is concluded that each type of company has the characteristics of using different activity categories where Unit and Product Level Activity are generally applied. In contrast, Batch and Facility Level Activity use is relatively limited.AbstrakActivity Based Costing dapat menghasilkan informasi biaya yang lebih akurat dan dapat menghindari distorsi biaya, sehingga dapat membantu pengendalian operasional, pengendalian biaya dan memberikan informasi untuk proses penganggaran. Studi literatur ini bertujuan mengkaji implementasi dan manfaat penggunaan Activity Based Costing serta menganalisis komparatif berdasarkan kategori aktivitas pada perusahaan manufaktur, perusahan jasa dan UMKM. Penelitian ini menggunakan metode charting the field dalam mengidentifikasi 21 artikel pada rentang tahun 2012 hingga 2020. Hasil Penelitian menunjukkan bahwa Activity Based Costing dapat diterapkan pada perusahaan Manufaktur, Jasa dan UMKM serta mampu meningkatkan akurasi dan efisiensi alokasi biaya. Pada analisis komparatif disimpulkan bahwa setiap jenis perusahaan memiliki karakteristik penggunaan kategori aktivitas yang berbeda dimana Unit dan Product Level Activity umum diterapkan, sedangkan penggunaan Batch dan Facility Level Activity relatif terbatas.
ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Arfan Rachmadias Saputro; Susi Sarumpaet; Tri Joko Prasetyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v11i1.1325

Abstract

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry Rendi Wibowo; Saring Suhendro; Yunia Amelia; Tri Joko Prasetyo
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.614 KB) | DOI: 10.31316/jk.v6i2.3511

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi pengungkapan emisi karbon pada perusahaan intensif karbon yang terdaftar pada Bursa Efek Indonesia pada periode tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan studi pustaka baik di website perusahaan maupun di bursa efek Indonesia. Tekni pengumpulan data yang digunakan adalah purposive sampling untuk menentukan sampel pada penelitian ini. Sampel yang digunakan sebanyak 138 perusahaan dengan metode pengolahan data menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil pada penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh yang positif terhadap pengungkapan emisi karbon. Selain itu, dapat diketahui bahwa leverage perusahaan memiliki pengaruh yang negatif pada pengungkapan emisi karbon sedangkan total aset turnover, kinerja lingkungan, regulator, dan media exposure tidak memiliki pengaruh terhadap pengungkapan emisi karbon.Kata Kunci: Pengungkapan Emisi Karbon, Industri Intensif Karbon AbstractThis study aims to analyze what factors affect the disclosure of carbon emissions in carbon-intensive companies listed on the Indonesia Stock Exchange in the period 2016-2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.Keywords : Carbon Emission Disclosure, Carbon Intensive Industry
PENDAMPINGAN UMKM MEMPEROLEH SERTIFIKAT HALAL DI PROVINSI LAMPUNG Marselina Marselina; Tri Joko Prasetyo; Ukhti Ciptawaty; Neli Aida
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19694

Abstract

Dengan berakhirnya pandemi Covid-19, diharapkan sektor UMKM pulih kembali. Produk halal sangat penting dalam masyarakat saat ini. Bersamaan dengan itu, Badan Penyelenggara Jaminan Produk Halal (BPJPH) Kementerian Agama RI mengeluarkan peraturan bahwa semua produk UMKM harus bersertifikat halal pada tahun 2024. Sertifikasi halal sangat penting untuk memastikan konsumen merasa aman dan tidak melanggar aturan Islam. .Pengetahuan dan pemahaman UKM tentang sertifikasi halal dan nomor induk usaha (NIB) masih relatif minim, ditunjukkan dengan masih rendahnya jumlah UKM yang memiliki sertifikasi halal. Dalam rangka meningkatkan jumlah usaha UMKM, kegiatan pengabdian yang ditujukan kepada 60 UMKM di sekitar Universitas Lampung ini bertujuan untuk memfasilitasi sosialisasi langsung dan sertifikasi halal UMKM. Proses otorisasi sertifikasi halal saat ini menggunakan sistem online yang didahului dengan pemahaman halal dan sosialisasi NIB sehingga memudahkan dan membantu UKM dalam mendapatkan sertifikasi halal. Dari kegiatan ini diharapkan UKM di Provinsi Lampung dapat berkembang lebih baik dan lebih cepat. Kegiatan pengabdian ini bekerja sama dengan Pusat Halal Cendekiawan Muslim Kementerian Agama dan organisasi wanita Pemberdayaan Perempuan UMKM (PPUMI) Lampung.
Analisis Reaksi Pasar Terhadap Keterlambatan Penyampaian Laporan Keuangan Interim Vionny Tirza; Tri Joko Prasetyo
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5872

Abstract

The late submission of interim financial reports causes companies listed on the Indonesia Stock Exchange (IDX) to pay a fairly large amount of fines. The Financial Services Authority (OJK) issued regulations for companies going public to report and publish audited annual financial reports, so that each company must submit accordingly and on time. Therefore, this research aims to determine the comparison of abnormal returns and stock trading volume before and when there is a delay in submitting financial reports. The data used in this research are the financial reports of companies registered on the IDX that are late in submitting financial reports. The results of this research show significant differences in abnormal returns and stock trading volume before and after the delay in submitting interim financial reports. The study uses the average difference test method, with the object of the financial statements of 35 listed companies that have not submitted financial reports for the period 2021 to 2022. After descriptive statistical analysis, there are company values that are recorded as poor in submitting their interim financial reporting. The results showed that there was a significant difference between the performance before and after the company's financial reporting on abnormal returns and stock trading volume on the submission of financial reports.
Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Keterlambatan Publikasi Laporan Keuangan Interim Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2022 Afif Luthfi; Tri Joko Prasetyo
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.6440

Abstract

Financial statements are essential documents prepared based on certain criteria that provide information about a company's financial performance, changes in equity, cash flows, and assets. These reports serve as tools to communicate the company's status to external stakeholders. High-quality financial statements are crucial as they offer relevant, reliable, comparable, and easily understandable information for internal and external decision-makers. However, delays in submitting financial statements can undermine the reliability and transparency of the information provided to investors and other stakeholders. The Financial Services Authority (OJK) is responsible for overseeing the financial reporting of companies listed on the Indonesia Stock Exchange (BEI) and ensuring compliance with applicable regulations. Although regulations have been enacted to ensure timely financial reporting, many companies still fail to fulfill this obligation. Companies that do not submit audited financial statements may face sanctions from the BEI in the form of fines. Therefore, companies need to ensure timely submission of financial statements to maintain trust and confidence among stakeholders.
Co-Authors Afif Luthfi Amelia, Yunia Arfan Rachmadias Saputro Ciptawaty, Ukhti Firda Fitria Nasution Komalasari, Agrianti Marselina Marselina Neli Aida Rendi Wibowo Saring Suhendro Susi Sarumpaet Vionny Tirza