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All Journal Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya RJABM (Research Journal of Accounting and Business Management)
Elfreda Aplonia Lau
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Agustina Sipi; Elfreda Aplonia Lau; rina masithoh haryadi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.547 KB) | DOI: 10.31293/rjabm.v3i1.4222

Abstract

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.
ANALISIS PENGUKURAN PERSEDIAAN DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN Elfreda Aplonia Lau
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 20, No 1 (2019)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.484 KB) | DOI: 10.31293/ddk.v40i1.4317

Abstract

Inventory in accounting shows the value of an item produced for saleor consumed and the value of an item purchased for sale. There are manymethods used to make inventory measurements or assessments. However, thisstudy focuses on a review of how to measure inventory values based on the FirstEntry First (MPKP) or First In First Out (FIFO) method, the Last Enter FirstOut (MTKP) or Last In First Out (LIFO) method, the Average Method ,Identification Method and review whether the use of the method producesdifferent final inventory quantities. In this study also discussed the effects onincome that can be followed by presentation in financial statements. Thefinancial statements intended in this study are limited to income reports or NetProfitThe results showed that the measurement of inventory cost based onthe cost flow method using the FIFO, LIFO method, Simple Average, WeightedAverage and Special Cost Method displays the different final inventory values,as well as the measurement method. impact on the presentation of incomestatements.FIFO produces the smallest HPP so that the highest net income andtax. LIFO produces the largest HPP so that it produces low net income andtaxes. The simple and weighted average method produces a difference in coststhat are not so significant, but both differ in the way they are calculated. Thespecial identification method ranks second in profit. This finding shows thatcompanies (managers) need to know the selection of inventory valuationmethods used and their effect on earnings.
Co-Authors Agustina Sipi Beatrix Tandirerung Mahmudin Mahmudin rina masithoh haryadi Ros Nirwana Umi Kulsum