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All Journal Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) eCo-Fin Jurnal Pengabdian Mandiri The Es Accounting and Finance Soedirman Accounting, Auditing and Public Sector Journal
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BIMTEK PENGOLAHAN, PENGEMASAN DAN PEMASARAN BIJI KAKAO DI DESA PADANG CERMIN KABUPATEN PESAWARAN PROVINSI LAMPUNG Kusmaria Kusmaria; Zukryandry Zukryandry; Annisa Fitri; Depita Anggraini; Lina Budiarti
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 6: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (975.743 KB)

Abstract

Pengolahan kakao dengan mutu yang baik, disertai dengan pengemasan dan pelabelan menjadi bagian yang penting untuk meningkatkan harga jual biji kakao sehingga dapat meningkatkan pendapatan petani kakao. Tujuan bimtek ini adalah memberikan pengetahuan kepada kelompok tani Desa Padang Cermin Kabupaten Pesawaran tentang pengolahan biji kakao, memberikan pemahaman mengenai pengemasan dan pelabelan, memberikan pengetahuan mengenai pemasaran secara digital kepada petani kakao. Dari hasil bimtek yang dilakukan dapat disimpulkan bahwa petani kakao di Desa Padang Cermin Kabupaten Pesawaran membutuhkan pendampingan dan bimbingan lebih lanjut mengenai pengolahan biji kakao dan melalui bimtek ini diperoleh hasil bahwa motivasi petani kakao semakin meningkat dalam melakukan kegiatan usahataninya.
SUSTAINABILITY OF BANDUNG CITY SMES THROUGH STRATEGIC MANAGEMENT ACCOUNTING Jumri Jumri; Samuel Samuel; Depita Anggraini
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study was Bandung City SMEs with a sample of 98 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Bandung city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Bandung city.
Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6565

Abstract

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget
Analisis Penetapan Harga Jual pada Usaha Peternakan Sapi Potong Koperasi Maju Sejahtera: Implementasi Akuntansi Akresi Fitri Mareta; Depita Anggraini; Wahyu Setyawan
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.2245

Abstract

Entitas agrikultur memiliki kekhasan khusus yang membedakannya dari entitas jenis lain. Ciri khas entitas agrikultur dapat dilihat pada penilaian asetnya. Hal ini dikarenakan aset entitas agrikultur berupa aset biologis yang tentunya mengalami akresi (pertumbuhan/transformasi). Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan bagaimana kesesuaian perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Metode pengumpulan data pada penelitian ini menggunakan wawancara semi terstruktur dan studi kepustakaan. Hasil analisis menunjukkan bahwa bahwa perlakuan akuntansi aset biologis KPT Maju Sejahtera berupa pengakuan aset biologis, pengukuran aset biologis, penyajian aset biologis, dan pengungkapan aset biologis tidak sesuai dengan PSAK 69. Selain itu, penetapan harga jual yang ditetapkan oleh KPT Maju Sejahtera berdasarkan pada harga pasar, tidak berdasarkan pada biaya-biaya yang dikeluarkan.Kata Kunci: Perlakuan Akuntansi; Penetapan Harga Jual; Akuntansi Akresi; PSAK 69
ANALYSIS OF FACTORS INFLUENCING CAREER INTEREST AS A PUBLIC ACCOUNTANT (Study on Accounting Graduates Who Have Worked) Ni Made Ayu Wardani; Damayanti; Depita Anggraini
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2741

Abstract

This research aims to analyze the influence of Financial Rewards, Professional Training, Self-Motivation, and Gender on the career interest in becoming Public Accountants among Accounting Graduates who are already employed. The study utilized a random sampling method, involving 211 employed Accounting Graduates who responded to the research questionnaire. Data analysis was carried out using SPSS version 26 and employed multiple linear regression. Hypothesis testing was conducted using the T-test, F-test, and R-squared test. The findings indicate that Financial Rewards (X1), Professional Training (X2), Self-Motivation (X3), and Gender (X4) significantly affect the career interest in becoming Public Accountants among the participants. The results further reveal that these independent variables collectively explain 64.11% of the variance in career interest, while the remaining percentage is attributed to other factors not included in this study.
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Carbon Emission Disclosure pada Perusahaan Pertambangan di BEI Tahun 2019-2023 Nenden Indah Nawangsih; Eksa Ridwansyah; Depita Anggraini
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1771

Abstract

This research is motivated by increasing global warming due to high levels of greenhouse gases, some of which are produced from company operational activities. This research aims to obtain empirical evidence regarding the influence of leverage, profitability and company size on carbon emissions disclosure in mining sector companies. The research population consisted of 48 companies. The sample was selected using a purposive sampling method and obtained 10 companies which were observed for 5 years, so that the total data tested was 50 data. The data analysis methods used in this research include descriptive statistical analysis, classical assumption testing, multiple linear regression and hypothesis testing where data processing is assisted using SPSS 26 software. The results of this research prove that there is a positive influence between company size on carbon emissions disclosure. Meanwhile, leverage and profitability have no influence on carbon emissions disclosure. The implications of the results of this research indicate that company size can be a determining factor for companies to disclose their carbon emissions, so it is important for the government to consider policies that encourage transparency in environmental disclosure, especially for small and medium companies.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PT GOTO GOJEK TOKOPEDIA TBK SETELAH MERGER DAN AKUISISI Annisa Cahyanita; Damayanti Damayanti; Depita Anggraini
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.21892

Abstract

This study aims to analyze whether there is an improvement in the financial performance of PT GOTO Gojek Tokopedia Tbk after the merger and acquisition during the period 2021–2024 using financial ratios. This research employs a descriptive quantitative approach and does not apply sampling techniques, as the object of analysis is limited to a single company. However, data collection was conducted intensively through the documentation of PT GOTO Gojek Tokopedia Tbk's financial reports from 2021 to 2024, all of which are secondary data. Overall, the company's financial performance did not show a significant improvement post-merger and acquisition. Liquidity ratios were above the industry average but were not accompanied by operational efficiency. Solvency ratios indicated a stable capital structure, yet earnings coverage ratios remained weak. Profitability ratios were consistently below industry standards. Meanwhile, activity ratios remained below the industry average, although improvements were observed in Inventory Turnover and Fixed Assets Turnover after the 2023 acquisition. These findings suggest that the merger and acquisition have not been able to drive a comprehensive improvement in financial performance.
Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access Fitri Mareta; Destia Pentiana; Depita Anggraini; Eksa Ridwansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1001

Abstract

Technological developments in the current digital era have had a significant impact on business development, particularly in the financial sector. Digital technology has transformed the business landscape and created new ways to manage companies. A major challenge in business development is the limited use of technology in financial management, particularly in the underserved agribusiness sector. Manual financial recording processes increase the risk of recording and calculation errors and are time-consuming. This study aims to develop a Microsoft Access-based Smart Farm Accounting System software focused on digital bookkeeping and record-keeping. The Smart Farm Accounting System software can be applied to businesses in the livestock sector, taking into account the uniqueness of the agribusiness sector in accounting applications. This study is an applied research through user interviews to tailor the system development to system needs. The results of the system implementation prove that digitalization through Smart Farm Accounting improves efficiency and data accuracy.
Co-Authors Annisa Cahyanita Annisa Fitri Damayanti Destia Pentiana Fitri Mareta Jumri Jumri Kusmaria Lina Budiarti Nenden Indah Nawangsih Ni Kadek Ayu Nirwana Ni Made Ayu Wardani Ridwansyah, Eksa Rizqy Aiddha Yuniawati Samuel Samuel Sarni Handayani Puspita Sari Sugianto Sugianto Wahyu Setyawan Zukryandry Zukryandry