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All Journal Jurnal Ekonomi Dan Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Raflesia Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Ilmu-Ilmu Kehutanan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) JAKBS JEBD Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nur Fitriana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi Keuangan Dan Perpajakan

 1 
Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda Nur Fitriana; Afdal Rio Andika; Ersa Lestari; Kenya Adeliani; Suci Aulia Ramadhani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.248

Abstract

Disclosure of information in financial statements plays a crucial role in creating transparency and accountability to stakeholders. This study aims to examine stakeholders' perspectives on information disclosure, differing interpretations, and the challenges companies face in presenting financial statements. Using agency theory and legitimacy theory as a framework, the study explores how companies can balance stakeholders' information needs with protecting their business strategies. Data were obtained through a case study approach in the manufacturing industry, utilizing qualitative and thematic analysis to identify trends. The findings reveal that both mandatory and voluntary disclosures play significant roles in meeting the diverse information needs of stakeholders, including investors, creditors, employees, and the public. However, challenges such as information asymmetry, regulatory complexity, and the risk of misinformation need to be carefully managed. The study concludes the importance of a strategic approach in information disclosure to ensure relevance, accuracy, and stakeholders' trust in the company.
Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada Umkm Seblak Prasmanan Teh Lianti Kota Pekanbaru Nur Fitriana; Erna Murniati; Zahwa Juwita; Mita Azira
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.273

Abstract

This research aims to evaluate the selling price using the cost-plus pricing method by applying the full costing approach to an UMKM (Micro, Small and Medium Enterprises) seblak stall called Teh Lianti. This UMKM specializes in culinary businesses, established in 2022, and located at Jl. Abat simpang Jl. Kuting No. 4, Kampung Melayu, Sukajadi District, Pekanbaru City, Riau. The data were obtained through direct interviews with the business owner, Teh Lianti, and applying quantitative methods. The data was then processed and adjusted using the cost-plus pricing method.The research results indicated that the total cost of goods produced based on Teh Lianti's UMKM was lower compared to the full costing method, resulting in a difference of Rp. 2,589,792 in the cost of goods produced, and a difference of Rp. 273 per portion.In the cost-plus pricing calculation, the researcher found that the resulting selling price was lower than the selling price set by the UMKM. This is because the UMKM did not calculate the selling price accurately and clearly based on the profit percentage. The researcher emphasizes the importance of conducting a detailed analysis of costs, competitors, and the market before setting a selling price that is appropriate to compete effectively in the market among other UMKM.
Co-Authors Afdal Rio Andika Agus Fakhrina Agustiawan, Agustiawan Ahmad Rosyid Alifa Manda Putra Amelia Sekar Ayu Pramesti Ananda Setiawan Aprilia Elsa Nadilla Armina khoiriyah nasution Asrul Saleh Gea Audina Yulianty Simamora Audina, Bening Ayu Permata Sari Azarie Nabila Azitiya Bening Audina Butar Butar, Mikha Elsa Cahayu Prildana Harefa Cindy Fasabillah Putri Dara Kesumadewi Dea Elsani Defri Yoza Della Apriliana Delsa Yolanda Putri Deshy Shilvanaa Desti Dhani, Dhea Rahma Engla Anggraini Enjelina Simbolon Erma Nuril Fajriah Erna Murniati Ersa Lestari Fahira, Putri Alya Fanny Agustina Siahaan Faruq Al-Qowim Firda Tri Bidandari Fitriana Indah Lestari Hafizahtul Zakiah Hermia Gustina Husna, Hafidatul Ichsandra, Aulia Indah Afriliani Indah Putri Indah Sukma Ningsih Rangkuti Kenya Adeliani Khairul Basri Kornella kitty sitanggang Latif Mairoza Maryana Enzelika Sitorus Meesy Anugrah Putri Meli Febriyanti Mita Azira Muhammad Farras Fadhil Muhammad Fazil Chandra Muhammad Sidiq Nadyya Ghaisani Naina Azzahra Herman Nashwa Putri Nabila Nayla Riska Vania Nola Rahma Diny Nur Afriyanti Nurul Adiilah Nurvadila Puspita, Della Arum Putri Purnama Dewi Queen Shakira Azzahra Ria Crisna Sianturi Rini Armaya Riri Febriani Riva Lina Nurhusin Rizki Aryanto Rizki Cahyono Roza Fitrialis Sahfitri, Imelda Sianturi, Yolansari Siti Annisa Nazwa Siti Nur Suciwati Siti Nurjanah Suci Aulia Ramadhani Tengku Resti Erika Yusman Tika Rahmadani Via Mustika Irawan Viola, Ela Wahyu Adi Pranata Windi Nuramadhani Yoga Tri Ananda Yossi Oktorini Yusufi Febran Aldiansyah Zahwa Juwita Zona Oktavia