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Atik Emilia Sula
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Economics, Econometrics & Finance

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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.
Co-Authors - Prasetyono Putri Syuraifah Hamzah