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All Journal Jurnal Akuntansi Syariah (JAkSya) Journal of Creative Power and Ambition (JCPA) Jurnal Akuntansi Syariah (JAkSya)
Atika Amor
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance

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PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING ( Studi Kasus Pada Usaha Dakak-Dakak Kurnia Nagari Simabur, Kecamatan Pariangan, Kabupaten Tanah Datar) Sri Madona Saleh; Refika Febriani; Atika Amor
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.6790

Abstract

Permasalahan dalam penelitian ini adalah dalam menetapkan harga pokok produksi Usaha Dakak-Dakak Kurnia belum menetapkan harga pokok produksi sesuai dengan Standar Akuntansi Keuangan. Tujuan dari penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi dengan menggunakan metode full costing pada Usaha Dakak-Dakak Kurnia. Jenis peneitian yang digunakan adalah penelitian lapangan (Field Research) dengan metode penelitian deskriptif kuantitatif. Sumber data yang digunakan adalah sumber data sekunder, dan teknik pengumpulan data dilakukan dengan cara dokumentasi, dan pengumpulan data diperoleh langsung dari perusahaan. Teknik analisa yang digunakan adalah memperhitungkan harga pokok poduksi dengan menggunakan metode full costing. Hasil penelitian yang dilakuykan dapat disimpulkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode Usaha Dakak-Dakak Kurnia. Harga pokok produksi menggunakan metode full costing sebesar Rp. 24.000, sedangkan untuk hasil perhitungan dengan menggunakan metode Usaha Dakak-Dakak Kurnia sebesar Rp. 20.500, sehingga terdapat selisih sebesar Rp. 3.500. Hal ini disebabkan Usaha Dakak-Dakak Kurnia belum memasukkan biaya overhead pabrik lainnya yang terjadi selama proses produksi dalam penentuan harga pokok produksi dakak-dakak.Kata Kunci : Harga Pokok Produksi; Full Costing;  
Cash Flow-Based Financial Performance Evaluation of PT Mayora Indah Tbk: A Ratio Analysis Approach (2023–2025) Atika Amor
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1515

Abstract

This study aims to analyze the cash flow performance of PT Mayora Indah Tbk (MYOR) for the period 2023–2025 using seven cash flow ratios: Cash to Interest Coverage Ratio, Cash Flow Coverage Ratio, Total Debt Ratio, Cash to Current Liabilities Coverage Ratio, Operating Cash Flow Ratio, Capital Expenditure Ratio, and Cash Flow Adequacy Ratio. Data were sourced from the company's audited annual financial statements over four consecutive years. The analysis reveals a clear cyclical pattern in PT Mayora Indah Tbk's cash flow performance. The year 2023 represented the peak performance period, with all ratios at optimal levels: Cash to Interest Coverage Ratio reached 16.92x, Operating Cash Flow Ratio stood at 1.31x, and Cash to Current Liabilities Ratio was 1.04x — the only year in which cash balances exceeded total current liabilities. The year 2024 marked a stress point driven by aggressive expansion, causing net operating cash flow to turn negative (IDR 463.36 billion), resulting in near-universally negative ratio values. Nevertheless, the expansion successfully drove total asset growth of 24.5% to IDR 29.73 trillion. By 2025, the company demonstrated strong and consistent recovery. Operating cash flow returned to a positive IDR 3.51 trillion, with the Capital Expenditure Ratio reaching its highest level at 3.09x — signaling the completion of the major investment cycle and a transition to a consolidation phase. Cash balances reached a peak of IDR 5.85 trillion, with Cash to Current Liabilities at 0.93x. However, the Cash Flow Adequacy Ratio remained at 0.68x, indicating that the company has yet to achieve full cash self-sufficiency in simultaneously meeting working capital needs, capital expenditures, and dividend obligations. The company's capital structure proved prudent throughout the analysis period, with the Total Debt Ratio remaining stable at 36%–42%, well below the commonly cited risk threshold of 60%. These findings demonstrate that, despite temporary liquidity pressures from expansion, PT Mayora Indah Tbk maintains solid financial fundamentals with all ratios trending positively. This study provides practical implications for investors, creditors, and management in evaluating the cash flow capacity of manufacturing companies in an active growth phase.
THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024) Nurul Hidayah; Elsa Fitri Amran; Atika Amor
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16336

Abstract

This research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector.
Co-Authors Elsa Fitri Amran Nurul Hidayah Refika Febriani Sri Madona Saleh