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All Journal Jurnal Accounting Information System (AIMS) Jurnal Accounting Information System (AIMS)
Frita Ayuning Putri
Politeknik Negeri Bandung
Computer Science & IT Economics, Econometrics & Finance Education Other

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Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya Neneng Dahtiah; Frita Ayuning Putri
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.124

Abstract

This research was conducted in the company "X" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.
Penerapan Laporan Laba/Rugi Segmen Sebagai Alat Bantu Untuk Pengendalian Biaya Neneng Dahtiah; Frita Ayuning Putri
Jurnal Accounting Information System (AIMS) Vol. 4 No. 1 (2021)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v4i1.270

Abstract

This research was conducted in the company "X" which is a company with more than one type of business activity. This research was conducted to determine how the application of the segment income statement using the contribution approach. The method used in this research is quantitative method with a case study approach, and data collection techniques using interview techniques and documentation. The segment profit / loss statement applied in this study contains the division segment profit / loss statement, the product line segment income statement, and the rental income segment report from the tenants. After the research is carried out, the segment income statement contains information that shows a number of losses on a particular product. This is because the information in the income statement prepared by the company is not detailed so that the costs incurred in the previous period were out of control.
Co-Authors Dahtiah, Neneng