Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Infestasi Senarai Kearifan Lokal Akuntansi
Atik Emilia Sula
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
STANDARISASI NILAI WAJAR DAN PENGGUNAAN METODE AKUNTANSI SEBAGAI UPAYA PENGENDALIAN PRAKTIK CREATIVE ACCOUNTING Atik Emilia Sula; - Prasetyono
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1265

Abstract

Accounting method choices offered by Indonesian Financial Accounting Standards set by Indonesia Chartered Accountant seems giving opportunities for legalization of creative accounting and earnings management practices. The presence of accounting methods constitute grey area as loopholes for every practitioners and companies to gain their intentions disregarding ethical aspect. Several motives and techniques emerging in business practice triggers tremendous impact  to many aspects. According to standard setters, earnings management becomes important concern because of two reasons. Firstly, whatever the reason, earnings management practice attends to miss-lead financial statement which secondly, affects resource allocation eventually (Gumanti, 2003). Growing research found that there was a tendency to execute earnings management for short-term goals. Creative accounting and earnings management phenomenon has to be a consideration of every body such as business practitioners, academics, government, regulator, law enforcer, and communities so that even when the phenomenon could not be abolished, it can be expected to reduce negative effect comes from those two practices and preventing financial fraud that might arise from it.
Analisis Komparasi Penghitungan Kalkulasi Biaya Produksi Batik Pada Usaha Mikro Kecil dan Menengah Putri Syuraifah Hamzah; Atik Emilia Sula
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22765

Abstract

Penelitian ini bertujuan untuk melakukan analisis komparasi perhitungan harga pokok produksi versi pemilik usaha batik di Tanjung Bumi dengan perhitungan menggunakan metode full costing. Penelitian ini juga melakukan telaah dampak adanya potensi perbedaan penghitungan terhadap laba yang akan diperoleh. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilakukan pada beberapa Usaha Mikro Kecil dan Menengah (UMKM) yang bergerak pada industri Batik di Tanjung Bumi. Hasil penelitian menunjukkan adanya indikasi perbedaan hasil perhitungan harga pokok produksi antara metode full costing dan teknik pengitungan manusal. Hasil perhitungan dengan metode full costing menghasilkan nilai harga pokok produksi yang jauh lebih tinggi dibandingkan menurut perhitungan pemilik usaha batik. Hal ini dikarenakan pada metode full costing mampu melakukan telaah unsur biaya secama komprehensif dibandingkan pencatatan versi pencatatan usaha secara manual. Full costing dapat mengindentifikasi biaya penggerak secara detail baik biaya bahan baku, biaya overhead pabrik tetap maupun overhead pabrik variabel serta biaya tenaga kerja. This research aims to carry out a comparative analysis of the calculation of the cost of goods produced by batik business owners in Tanjung Bumi using the full costing method. This research also examines the impact of potential differences in calculations on the profits to be obtained. This research uses a qualitative method with a case study approach carried out on several Micro, Small, and Medium Enterprises (MSMEs) operating in the Batik industry in Tanjung Bumi. The research results show indications of differences in the results of calculating the cost of production between the full costing method and manual calculation techniques. The results of calculations using the full costing method produce a value of the cost of production that is much higher than according to the calculations of the batik business owner. This is because the full costing method can review cost elements as a whole compared to manually recording the business record version. Full costing can identify driving costs in detail, both raw material costs, fixed factory overhead costs, and variable factory overhead costs as well as labor costs.
Pendampingan Penyusunan Laporan Keuangan Berbasis Microsoft Excel pada Bumdes Muda Berkarya Faricha Royani Musafa; R.A Lailatul Laili; Ramadhani Asa Putra; Nurul Herawati; Atik Emilia Sula; Emi Rahmawati
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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

Abstract

AbstractBUMDes Muda Berkarya continues to face challenges in preparing financial reports, particularly regarding cash book recording and financial transaction management, which are still handled manually. This community service initiative aims to assist the Village-Owned Enterprise BUMDes Muda Berkarya in Soket Laok Village, Tragah District, Bangkalan Regency in preparing simple financial reports using a Microsoft Excel application designed for BUMDes financial reporting. The method employed involves mentoring that fosters active and participatory learning among all stakeholders. The outcome of this initiative is the adoption of the Microsoft Excel application developed by the Accounting Department of Trunojoyo Madura University—by BUMDes Muda Berkarya for its financial reporting process, thereby facilitating more structured financial recording and reporting. This activity has enhanced the BUMDes management's ability to prepare financial reports in a more structured manner and supports improved financial management of the enterprise.
Co-Authors - Prasetyono Emi Rahmawati Faricha Royani Musafa Nurul Herawati Putri Syuraifah Hamzah R.A Lailatul Laili Ramadhani Asa Putra