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All Journal Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Nasional Agrimansion: Agribusiness Management & Extension Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ilmiah ESAI Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Dzulhasni, Sahilly
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Penerapan Pengungkapan Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Dewi Zakia; Endah Yuni Puspitasari; Lihan Rini Puspo Wijaya; Sahilly Dzulhasni
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.3090

Abstract

This study aims to examine the effect of information value in terms of financial statement disclosure as measured using the GRI index and divide it into two main categories, namely hard environmental disclosure and soft environmental disclosure and sustainability reporting on company stock prices. The research was conducted on ISRA participants in 2020-2022. The company's stock price is measured using the price model developed by Ohlson (1995). Data were analyzed using multiple linear analysis.
PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.
Analisis Potensi Kelayakan Usaha Budidaya Larva Ikan Discus (Symphysodon sp.) Dzulhasni, Sahilly; Linuwih Aluh Prastiti; Subhan, Rio Yusufi; Fatimah, Nurul
Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan Vol. 18 No. 2 (2023): Jurnal Ilmu-ilmu Perikanan dan Budidaya Perairan
Publisher : University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jipbp.v18i2.13058

Abstract

Ikan Discus (Symphysodon sp.) merupakan salah satu komoditi ikan hias air tawar yang memiliki potensi untuk dibudidayakan. Penelitian ini bertujuan untuk mengetahui potensi kelayakan usaha larva ikan Discus dengan fokus pada pengembangan larva ikan menggunakan pakan alami. Metode yang digunakan dalam penelitian ini adalah metode “Deskriptif komparatif”. Berdasarkan hasil analisis ekonomi yang dilakukan mulai dari Asumsi, Total Biaya sebesar Rp. 4.689.667. Hasil Penjualan Per  Siklus  sebesar  Rp.  6.000.000. Laba  per  siklus  sebesar  Rp.1.310.333. BEP memperoleh hasil Rp. 3.239.466 dan BEP unit sebanyak 65 Ekor. Berdasarkan analisis usahanya, maka budidaya larva ikan discus dapat dikatakan layak dilakukan dan berpotensi untuk di kembangkan, karena dapat memberikan keuntungan yang baik. Discus fish have developed rapidly among ornamental fish enthusiasts, both on a small scale and in the ornamental fish industry and have a critical point for fish larvae in the form of a transitional phase from the period of care by the parents to the stage of separation from the parents, due to their habit of eating the mucus produced by the parents as the main food for the fish larvae. The nutritional needs of discus fish larvae must be met to support the growth and success of this fish farming by meeting the nutritional needs of fish larvae using natural food. Moina sp. is one of the natural feeds that can be used in the rearing period of discus fish larvae, and it can be improved the quality by enrichment method using HUFA and ascorbic acid because it was the most important nutrient elements in feed which affects growth and survival. The purpose of this study was to determine the combination of doses of Moina sp. natural feed enrichment.
Analisis Prediksi Kebangkrutan Menggunakan Altman Z Score, Springate, dan Interest Coverage Ratio pada Perusahaan Delisting Tahun 2025 Aprilianti, Refi; Asliana, Endang; Dzulhasni, Sahilly
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47235

Abstract

This study aims to predict bankruptcy in companies scheduled for delisting in 2025 using the Altman Z-Score, Springate, and Interest Coverage Ratio (ICR) models, with an initial hypothesis that the Altman Z-Score is the most accurate model. Employing a quantitative method with secondary financial statement data from 5 delisted companies on the Indonesia Stock Exchange (2020-2024), the analysis reveals that the hypothesis of the Altman Z-Score being the most accurate model is rejected due to a high proportion of "grey area" classifications, while the Springate model provides more consistent bankruptcy classifications. Although the ICR indicates the companies' ability to meet interest obligations, overall, all three models suggest an increasing risk of bankruptcy over time, characterized by a decrease in the availability of complete financial statement data and an increase in the percentage of companies categorized as bankrupt. Therefore, strict oversight of financial conditions and enhanced transparency in financial reporting are crucial to prevent bankruptcy risks, especially for companies approaching delisting status.
Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing sebagai Dasar Penentuan Harga Jual : Studi Kasus UMKM Ayakh Ugan di Kota Baturaja Dian Aidil Fitri; Endah Yuni Puspitasari; Sahilly Dzulhasni
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17784

Abstract

Penelitian ini menganalisis perhitungan harga pokok produksi menggunakan metode full costing sebagai dasar penetapan harga jual pada UMKM Ayakh Ugan di Kota Baturaja. Melalui pendekatan kuantitatif-deskriptif dengan teknik pengumpulan data berupa observasi dan wawancara mendalam, penelitian ini mengidentifikasi seluruh komponen biaya produksi, baik variabel maupun tetap. Hasil penelitian menunjukkan bahwa harga pokok produksi yang dihitung menggunakan metode full costing lebih tinggi dibandingkan metode yang selama ini diterapkan oleh UMKM, dengan selisih sebesar Rp2.600 per bungkus. Perbedaan ini terutama disebabkan belum terhitungnya biaya overhead tetap seperti penyusutan alat, sewa bangunan, delivery bahan, dan listrik dalam metode internal UMKM. Penetapan harga jual produk ikan seluang crispy juga lebih rasional ketika menggunakan metode full costing, yakni Rp15.841 per bungkus, dibandingkan dengan perhitungan konvensional UMKM sebesar Rp15.000 per bungkus. Temuan ini menegaskan bahwa penerapan metode full costing memberikan gambaran keuangan yang lebih akurat dan dapat menjadi dasar pengambilan keputusan bisnis jangka panjang yang berkelanjutan bagi UMKM.
Implikasi Etika pada Penggunaan Artificial Intelligence (AI) dalam Akuntansi Manajemen Dzulhasni, Sahilly; Zakia, Dewi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.136

Abstract

Artificial Intelligence (AI) has changed the way humans work, interact and manage data. One part of accounting work that is influenced by AI is management accounting. There is a gap between the demands for developing the capabilities of accountants in the AI era and the development of management accounting itself. The application of AI in the context of management accounting also raises several ethical issues that need to be considered. This research method uses a qualitative descriptive approach with an analysis of previous research literature being explored and explained. The research results suggest that it is important for future policymakers to ensure standardization of AI systems within the accounting paradigm to ensure high-quality systems that adhere to accounting principles and ethics. To address emerging ethical issues, it is important for organizations to involve ethicists and management accounting experts in the AI development and deployment process. This will help ensure that decisions made by AI systems adhere to widely accepted values and principles. This research provides novelty by filling a gap in the management accounting literature, exploring how AI can influence ethical practices in management accounting
Pengaruh Financial Distress, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Menufaktur Subsektor Makanan dan Minuman Ahmad Sarbani; Endang Asliana; Sahilly Dzulhasni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1741

Abstract

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.
MODEL AKUNTANSI BIAYA PERTANIAN BERBASIS FULL COSTING DAN COST-PLUS PRICING UNTUK PENETAPAN HARGA POKOK DAN PENGUATAN DAYA SAING PETANI DI LAMPUNG TIMUR indriyani, Indriyani; Dzulhasni, Sahilly; Sinaga, Klemensia Erna Christina; Suffah, Faila; Sabila, Rezika Farrah; Marbudi, Marbudi
JURNAL AGRIMANSION Vol 26 No 3 (2025): Jurnal Agrimansion Desember 2025
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v26i3.1943

Abstract

Rendahnya literasi akuntansi dan ketiadaan sistem pencatatan biaya produksi menjadi faktor utama lemahnya posisi tawar petani dalam menentukan harga jual hasil pertanian di Kabupaten Lampung Timur. Penelitian ini bertujuan untuk mengembangkan model penetapan harga pokok produksi berbasis metode full costing, merumuskan harga jual hasil pertanian menggunakan pendekatan cost-plus pricing, serta mengintegrasikan sistem pencatatan digital berbasis data lokal petani untuk meningkatkan literasi finansial dan daya saing ekonomi daerah. Penelitian ini menggunakan pendekatan mixed methods, dengan pengumpulan data kualitatif melalui wawancara dan observasi terhadap petani padi, jagung, dan ubi kayu di Kecamatan Waway Karya, serta analisis kuantitatif terhadap struktur biaya dan penetapan harga. Hasil penelitian menunjukkan bahwa penerapan metode full costing menghasilkan Harga Pokok Produksi (HPP) sebesar Rp 2.727/kg gabah kering panen, sedangkan penerapan cost-plus pricing dengan margin keuntungan 30–50 % menghasilkan harga jual ideal Rp 3.545–4.091/kg. Integrasi kedua metode tersebut dengan sistem akuntansi digital Accurate membentuk mekanisme penetapan harga yang sistematis, akuntabel, dan adaptif terhadap kondisi lokal. Model ini terbukti meningkatkan akurasi pencatatan biaya, memperkuat literasi finansial petani, serta berkontribusi terhadap penguatan daya saing dan keberlanjutan ekonomi pertanian di tingkat daerah
Co-Authors Ahmad Sarbani Aprilianti, Refi Dewi Zakia Dewi, Dian Nirmala Dian Aidil Fitri Endah Yuni Puspitasari Endah Yuni Puspitasari Endang Asliana Indriyani Indriyani Klemensia Erna Christina Sinaga Lihan Rini Puspo Wijaya Linuwih Aluh Prastiti Marbudi, Marbudi Nurul Fatimah Puspitasari, Endah Yuni Rio Yusufi Subhan Sabila, Rezika Farrah Suffah, Faila Surya Prasetya Trihatmaja Wijaya, Lihan Rini Puspo Wuryaningsih Wuryaningsih Zakia, Dewi