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All Journal Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Trending: Jurnal Manajemen dan Ekonomi
Irfan Fatoni
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGENDALIAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE BIAYA STANDAR PADA CV. GLOBAL COLLECTION Nuri Dwina Ariusta; Gunarianto Gunarianto; Irfan Fatoni
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.242 KB) | DOI: 10.31328/wnceb.v2i1.3182

Abstract

AbstrakUsaha agar memaksimalkan optimalisasi biaya produksi dalam suatu rencana pengendalian biaya produksi yaitu dengan mengurangi biaya semaksimal mungkin untuk memberikan keuntungan yang maksimal, sehingga perusahaan harus mengatur kegiatan produksinya secara efektif dan efisien. Kegiatan ini mempunyai maksud untuk mendeskripsikan tentang pengendalian biaya produksi dengan menggunakan metode analisis varian sebagai tujuan untuk mengetahui selisish yang terjadi pada biaya produksi dan mengontrol efisiensi biaya produksi pada CV. Global Collection. Cara penelitian yang dipakai pada riset ini adalah menjelaskan dengan pendekatan kasus pada CV. Global Collection. Dari hasil riset dan pemikiran yang telah dilaksanakan dapat diambil kesimpulan bahwa biaya produksi CV. Global Collection masih belum efisien. Factor penyebab hal tersebut adalah lemahnya pengamanan biaya produksi secara global, sehingga tidak dapat memperkecil terjadinya selisih pada biaya produksi. Seharusnya perusahaan menambahkan pengawasan atas penggunaan harga produksi secara global serta memperbaiki anggaran biaya produksi yang lebih valid dalam meramalkan biaya produksi yang dikeluarkan pada saat kegiatan operasional perusahaan.Kata kunci: pengendalian, biaya produksi, efisien, analisis selisih, biaya bahan baku, biaya tenaga kerja langsung, biaya overhead pabrikAbstractAn attempt to increase afficiency production cost in planning and control production cost namely by pressing charges efficient possible to obtain maximum profit that the company management had to manage production activity effectively and efficiently. This activity has the purpose to describe more about controlling the cost of production by using analysis of variance as the destination to find out efficiency at CV. Global Collection. How to research used in this research is explained by case approach at the CV. Global Collection. From the results of research and thinking that have been implemented can be concluded that the cost of production at CV. Global Collection still not efficient.factors causing it is the weakness of the security costs of production globally, so it can not reduce the difference in cost of production. The corporation should add oversight of the use of global production price and improving productin budget is more valid in predicting the production cost incurred during the company operations.Keyword: controlling, production cost, efficient, difference analysis, raw material cost, direct worker cost, factory overhead cost
Pengaruh Profitabilitas, Leverage, dan Sales Growth Terhadap Tax Avoidance di Era Pandemi Covid – 19 (Studi Kasus di Sektor Industri Barang Konsumsi yang Terdaftar di BEI) Dewi Rinjani Amalia; Gunarianto Gunarianto; Irfan Fatoni
JPA : Journal of Public Accounting Vol 2, No 1 (2022): : Journal of Public Accounting Vol. 2 No. 1, Juni 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.101 KB) | DOI: 10.30591/jpa.v2i1.3665

Abstract

This study aims to find out empirically the factors that influence tax avoidance using the variables of profitability, leverage, and sales growth in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2020. This type of research is a quantitative study using the purposive method. sampling. The data in this study were collected using the documentation method. The analytical method used in this study is multiple linear regression using the SPSS program. The type of data used in this study uses pooled data. The results of this study indicate that profitability, leverage, and sales growth have a negative and partially significant effect on tax avoidance, while profitability, leverage, and sales growth have a simultaneous positive and significant effect on tax avoidance.
Analisis Sistem Pengendalian Internal Pada Proses Penggajian Dan Pengupahan Dengan Studi Kasus Pada PT. Semesta Gemilang Karyatama (Sgk Plywood) Ahmad Sya’roni; Syamsul Bahri; Dwi Anggarani; Irfan Fatoni
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1463

Abstract

The internal control system for payroll and wages is a system to control and minimize the occurrence of problems in the payroll and wage process. The occurrence of dual duties, authorities and responsibilities in PT. Semesta Gemilang Karyatama (SGK Plywood) is a problem that can arise within the company. The purpose of this study was to analyze the internal control system in the payroll and wage processes of PT. Universe Gemilang Karyatama (SGK Plywood). this is done to find out the payroll and wage control system that is applied then to analyze the factors that lead to potential problems at PT. Semesta Gemilang Karyatama (SGK Plywood) and provide suggestions for improvements to the existing system. This research was conducted using descriptive and qualitative methods by collecting data through direct observation of objects, interviews with relevant sources, analyzing existing documents. From the research results, PT. Semesta Gemilang Karyatama (SGK Plywood) is still not implementing good practices in accordance with existing elements with dual responsibilities and authorization fully charged to the leadership so that existing controls are still not optimal. By separating the responsibilities properly and the responsibility is given to the competent part in their field to authorize it can minimize errors that can occur at PT. Universe Gemilang Karyatama (SGK Plywood).
Co-Authors Ahmad Sya’roni Dewi Rinjani Amalia Dwi Anggarani Gunarianto Gunarianto Nuri Dwina Ariusta Syamsul Bahri