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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Economics Professional in Action (E-Profit)
Hafizhah Risnafitri
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Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Pengungkapan Corporate Social Responsibility dan Executive Compensation terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Hafizhah Risnafitri
Economics Professional in Action (E-Profit) Vol 5 No 1 (2023): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility dan excecutive compensation terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017. Dengan menggunakan metode purposive sampling dan metode random effects dan metode fixed effects, ada 51 perusahaan yang memenuhi kriteria data penelitian. Hasil penelitian ini menunjukkan: Pertama, pengungkapan corporate social responsibility berpengaruh negatif signifikan terhadap manajemen laba, Kedua, executive compensation berpengaruh negatif signifikan terhadap manajemen laba, Ketiga, Variabel kontrol hanya growth yang berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan leverage dan profitability masing- masing tidak berpengaruh signifikan terhadap manajemen laba.
THE DYNAMICS OF PRODUCTION COSTS AND VARIANCE PERFORMANCE IN THE OIL PALM INDUSTRY IMPLICATIONS FOR OPERATIONAL SUSTAINABILITY Manurung, Hamzah; Hafizhah Risnafitri; Ayu Pratiwi, Erinka; Manurung, Syifa Az Zahra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5022

Abstract

This research aims to calculate the Cost of Goods Manufactured (COGM) for Fresh Fruit Bunches (FFB) and analyze the components influencing cost variations at the Adolina Plantation, PT. Perkebunan Nusantara IV Regional II. The study specifically evaluates the gap between actual production costs and planned budgets to determine operational efficiency. A quantitative comparative method was employed, utilizing variance analysis to compare actual work realization against the Work Plan and Budget (RKAP) for the period 2022–2024. Production costs were categorized into direct costs (harvesting, maintenance, and fertilization) and indirect costs (salaries, administration, and depreciation). The results reveal that the average COGM at Adolina Afdeling IV was IDR 1,586 per kilogram. While total nominal production costs decreased following a reduction in operational area, the unit cost showed a constant upward trend—rising from IDR 1,489 in 2022 to IDR 1,648 in 2024. This increase was primarily driven by a sharper decline in production volume relative to cost reductions. Variance analysis identified favorable conditions in 2022 (5.14%) and 2023 (0.39%), whereas 2024 exhibited an unfavorable variance of -0.001% due to increased labor costs and delayed fertilization schedules caused by extreme weather. Despite fluctuations in production volume and climate-related challenges, the plantation maintained a healthy average profit margin of IDR 1,107 per kilogram. The study concludes that controlled cost management is essential to ensuring operational sustainability and economic value in the face of volatile agricultural productivity.
Co-Authors Ayu Pratiwi, Erinka Manurung, Hamzah Manurung, Syifa Az Zahra