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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif Economics, Business and Management Science Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Governance Andalas E-Jurnal Akuntansi
Nilam Kemala Odang
Politeknik Wilmar Bisnis Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC) Nilam Kemala Odang
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.958 KB) | DOI: 10.36423/jumper.v3i1.710

Abstract

Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam pengambilan keputusan. Penelitian ini bertujuan untuk membandingkan perhitungan kos tradisional dengan penghitungan kos yang menggunakan pendekatan time-driven activity-based costing (TDABC) serta menganalisis profitabilitas customer dengan pendekatan TDABC. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus serta menggunakan Hotel X sebagai objek penelitian. Hasil penelitian ini menunjukkan bahwa perhitungan kos dengan pendekatan kos tradisional tidak menghasilkan informasi yang detail, sedangkan hasil perhitungan kos dengan pendekatan TDABC memberikan informasi yang transparan mengenai biaya yang dikonsumsi dan laba yang diperoleh untuk setiap segmen customer. Hal tersebut dapat membantu pihak manajerial untuk menganalisis profitabilitas customer dan melakukan upaya-upaya agar setiap segmen customer tetap loyal dan menguntungkan. Selain itu, terdapat kapasitas yang tidak digunakan cukup besar yang baru diketahui ketika perhitungan kos dengan pendekatan TDABC dilakukan.
Accounting Prudence Pada Perusahaan Bernotasi Khusus Nilam Kelama Odang; Maryam Monika Rangkuti
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.348

Abstract

Financial statements prepared using the accrual basis give rise to accounting prudence. The main factor that causes prudence to arise is conditions full of uncertainty, which creates caution, such as that caused by the Covid-19 pandemic. This study aims to analyze differences in accounting production before and during the Covid-19 pandemic for companies with special notations (2018 – 2021). The method used in this study is a quantitative method using the Paired T-Test for data analysis. The results of the study show that there is no significant difference between accounting prudence at companies with special notations before and during the Covid-19 pandemic.
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara Nilam Kemala Odang
Jurnal Akuntansi dan Governance Andalas Vol 3 No 2 (2020): Jurnal Akuntansi dan Governance Andalas 3 (2)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.51

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. Penelitian ini menggunakan metode kualitatif. Pengumpulan data dilakukan dengan observasi, studi literatur, dan wawancara. Hasil penelitian ini menunjukkan bahwa implementasi kebijakan VAT refund di Sumatera Utara masih nihil. Faktor-faktor penyebab rendahnya realisasi tersebut, yaitu sosialisasi yang minim, destinasi wisata Sumatera Utara yang belum beragam, syarat VAT refund yang cukup berat, dan partisipan retailer yang didominasi oleh franchise yang menjual produk luar negeri.
Strategi Penetapan Harga Jual dan Perencanaan Laba pada Bisnis Rintisan Haminjon Sihaloho, Erik Morales; Odang, Nilam Kemala
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8168

Abstract

Haminjon is a startup operating in the fragrance industry which is currently in the validation process and is being tested in the market. Haminjon produces diffusers made from Toba incense based on customer orders. This research aims to design pricing strategy and profit planning. The research method used is a qualitative method with a case study approach. The results of this research show that the existing selling price calculation results are appropriate and do not need to be changed to remain competitive in the market. However, production quantities need to be increased to the recommended range to reduce costs and obtain the expected profits. This will affect Haminjon's profit planning. Therefore, Haminjon should increase the production range so that the cost of production can be reduced. By utilizing the nature of cost behavior, affordable selling prices can be maintained and produce optimal profits.
Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy Odang, Nilam Kemala; Sidabutar, Gaby Ruminsah Arnita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.011

Abstract

Abstract: SMSE Profit Maximization Based on Pricing Strategy PerspectivePurpose: this study aims to maximize SMSE profits analyzed by pricing strategy perspective.Method: qualitative descriptive methods with case study approaches. Results: business owner needs to set different profits between manufactured and merchandise goods in order to maximize their profit. However, there are several additional scenarios for MSME to carry out better profit planning.Novelty: the study presents a profit planning based on pricing strategy approach which is expected to help MSME maximize the profits they will earn.Contribution: to help MSMEs to achieve profit maximization so that MSMEs can continue to do business and expand. Abstrak: Maksimalisasi Laba UMKM Berdasarkan Perspektif Pricing StrategyTujuan: menggambarkan strategi penetapan harga jual dan perencanaan laba pada tingkat harga yang berbeda.Metode: metode analisis data menggunakan metode deskriptif kualitatif dengan menggunakan cost-plus pricing dan cost-volume-profit sebagai alat ukurnya.Hasil: berdasarkan struktur biaya pada periode ini, harga jual yang paling ideal adalah harga jual yang menetapkan laba sebesar 25% dan 15%. Di samping itu, perencanaan laba UMKM berada pada kondisi yang baik.Kebaruan: : penelitian menyajikan hasil analisis penetapan harga jual dan perencanaan laba yang dapat membantu UMKM dalam menyusun strategi.Kontribusi: membantu UMKM dalam penyusunan strategi terkait harga jual dan perencanaan laba.
Sustainability Report Disclosure and Investor Reaction: An Explanatory Study on Infrastructure Sector Companies Simbolon, Risna Sari; Odang, Nilam Kemala
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 2 (2024): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i2.10122

Abstract

A good company must be able to control financial and non-financial potential that can increase the company's value and the company's long-term sustainability. Companies can use sustainability reports as a transparent step to increase the company's value which ultimately has an impact on investor confidence. The purpose of this study is to analyze the level of transmission transmission reported by infrastructure sector companies listed on the IDX, and also aims to analyze the impact of transmission publication on investor reactions. This research method uses archival data with a descriptive and explanatory approach. The results and conclusions of this study state that the quality of the cycling cycle is still partially implemented and the impact of the cycling cycle on investors is relatively unresponsive.
Signifikansi Agresivitas Pajak Ditilik dari Aspek Keberlanjutan Perusahaan Odang, Nilam Kemala; Taufiqurrahman, Taufiqurrahman; Sitopu, Ade Hotnauli
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.52 - 66

Abstract

AbstrakDalam dunia bisnis yang semakin kompetitif, perusahaan perlu melakukan evaluasi kinerja dari tiga aspek utama, yaitu lingkungan, sosial, dan tata kelola. Dari perspektif perpajakan, agresivitas pajak dianggap sebagai salah satu dimensi yang berada dalam lingkup tanggung jawab sosial perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dengan sustainability report disclosure sebagai variabel moderasi. Studi eksplanatori dengan archival data yang bersumber dari perusahaan sektor Basic Materials dan terdaftar pada Bursa Efek Indonesia tahun 2020-2023 digunakan dalam penelitian ini. Analisis data dilakukan dengan moderated regression analysis dengan menggunakan EViews. Hasil penelitian menunjukkan bahwa semakin tinggi penerapan environmental management accounting, semakin rendah agresivitas pajak perusahaan serta sustainability report disclosure memperkuat hubungan negatif antara environmental management accounting dan agresivitas pajak. Dengan demikian, penelitian ini berkontribusi dalam pengelolaan strategi pajak secara lebih bertanggung jawab serta membantu pembuat kebijakan dalam merancang regulasi yang mendukung transparansi dan keberlanjutan. Kata Kunci: agresivitas pajak, environmental management accounting, sustainability report disclosure.   AbstractIn an increasingly competitive business world, companies need to evaluate their performance from three main aspects, namely environmental, social, and governance. From a tax perspective, tax aggressiveness is considered as one of the dimensions within the scope of corporate social responsibility. This study aims to analyze the effect of tax aggressiveness with sustainability report disclosure as a moderating variable. An explanatory study with archival data sourced from Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2023 was used in this study. Data analysis was carried out using moderated regression analysis using EViews. The results of the study show that the higher the implementation of environmental management accounting, the lower the company's tax aggressiveness and sustainability report disclosure strengthens the negative relationship between environmental management accounting and tax aggressiveness. Thus, this study contributes to managing tax strategies more responsibly and assists policy makers in designing regulations that support transparency and sustainability. Keywords: environmental management accounting, sustainability report disclosure, tax aggressiveness.
When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices Odang, Nilam Kemala; Murni, Indah; Zharaura, Khusnul Afifah; Setiaji, Yongky Teguh
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.43670

Abstract

This study examined how environmental management control systems (EMCS) moderate the relationship between environmental capabilities (EC) and the implementation of environmental management accounting (EMA). By integrating EC and EMCS within a unified framework, the analysis draws on data from 900 non-financial Southeast Asian companies reporting ESG metrics from 2019 to 2023. Using ordinal logistic regression, the findings reveal that while EC positively influences EMA implementation, EMCS unexpectedly weakens this effect. This suggests that rigid or misaligned control systems may hinder the effective utilization of environmental capabilities. The study underscores the conditional role of EMCS and highlights the importance of contextually adaptive systems that support, rather than constrain, strategic environmental initiatives. It contributes to the literature by demonstrating how the ECEMCS interaction can either facilitate or obstruct EMA implementation, particularly within the Southeast Asian context.
PROFIT-LINKED PRODUCTIVITY PADA PENGOLAHAN MINYAK KELAPA SAWIT Ananda, Ade; Odang, Nilam Kemala
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2823

Abstract

Industri kelapa sawit menjadi salah satu penyedia lapangan kerja terbesar di Indonesia, yaitu sebesar 16 juta tenaga kerja. PT. Citra Indah Pertiwi sebagai salah satu perusahaan yang bergerak di bidang industri kelapa sawit tentunya harus berusaha agar kelapa sawit yang diproduksi bisa menghasilkan CPO yang berkualitas dan sesuai standar. Salah satu yang bisa dilakukan untuk dapat mengevaluasi hal tersebut adalah dengan melakukan pengukuran produktivitas. Penelitian ini bertujuan menganalisis produktivitas parsial yang digunakan perusahaan dan kemudian dibandingkan dengan melakukan pengukuran menggunakan profit-linked productivity untuk menganalisis perubahan laba dari setiap input yang digunakan. Penelitian ini dilakukan pada bulan Mei hingga Juni 2022 di PT. Citra Indah Pertiwi, Sumatera Utara. Pengolahan data dalam penelitian ini menggunakan analisis deskriptif kualitatif dengan triangulasi data dan menggunakan metode parsial serta profit-linked productivity dalam melakukan pengukuran produktivitas. Hasil penelitian menunjukkan produktivitas perusahaan berfluktuasi selama periode 2021 yang mengakibatkan laba total dari setiap input mengalami perubahan. Dengan melakukan pengukuran profit-linked productivity perusahaan bisa mengetahui input produktivitas yang dapat dievaluasi untuk ditingkatkan. Perbaikan serta penggunaan pada bahan baku, tenaga kerja, dan listrik yang efisien dapat meningkatkan produktivitas perusahaan sehingga laba juga dapat meningkat.
DOES ENVIRONMENTAL MANAGEMENT ACCOUNTING ASSOCIATED WITH SUSTAINABILITY REPORT DISCLOSURE? Odang, Nilam Kemala; Sinambela, Joseph Stevanus
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2026

Abstract

This study examines the relationship between Environmental Management Accounting (EMA) and Sustainability Report Disclosure (SRD) in energy sector firms. As businesses face increasing environmental challenges, understanding how EMA contributes to transparency in sustainability reporting is crucial. Despite prior research on EMA and SRD individually, limited empirical evidence links their direct association. This study introduces a novel approach by incorporating Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA), along with the Eco-Efficiency Index (EEI), to measure the balance between financial and environmental performance. Using a quantitative approach with multiple regression analysis on energy sector firms listed in IDX year 2023, amounted 75 firms. it confirms that EMA and EEI positively associated with SRD. The study contributes to environmental accounting literature and provides practical implications for firms and policymakers to enhance sustainability disclosures. However, limitations in sector focus and data availability suggest avenues for future research.
Co-Authors ANANDA, ADE indah murni Juhandi, Dany Rangkuti, Maryam Monika Setiaji, Yongky Teguh Sidabutar, Gaby Ruminsah Arnita Sihaloho, Erik Morales Simanungkalit, Putri Helendgri Simbolon, Risna Sari Sinambela, Joseph Stevanus Sitopu, Ade Hotnauli Taufiqurrahman Zharaura, Khusnul Afifah