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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen dan Bisnis Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Miladiah Kusumaningarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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IMPLEMENTASI AKUNTANSI PERSEDIAAN BERDASARKAN SAK EMKM PADA TOKO CB ECEK Deviana Eka Nur Rahmawati; Akhmad Naruli; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11556

Abstract

Implementing inventory accounting is very important for inventory management and can ensure product availability to meet customer demand, especially at the CB ECEK Store. This research aims to implement inventory accounting based on SAK EMKM at CB ECEK Stores related to inventory recognition, measurement and presentation. This research uses primary data obtained from sales and purchase data on merchandise inventory at the CB ECEK Store for the period 1 July – 31 December 2023. The data in this research was obtained from interviews and documentation. The sampling technique in this research was purposive sampling so that 10 merchandise inventories were collected that met the criteria, including rear sweets, battery pangkon, speedo cover, skok seat, tank pangkon, footstep pangkon, frame ring, CB mudguard rubber, seat pangkon, middle spring. This research uses a quantitative approach with descriptive methods. The results of this research show that acquisition costs are recognized only at the purchase cost, so there is a difference in acquisition costs after shipping costs or transportation costs are included. Calculation of inventory cards using a perpetual system with the MPKP valuation method shows that ending inventory in December was recorded at IDR 1,804,800 and profit at the end of the period was recorded at IDR 5,671,300. Based on the research results, CB ECEK Stores have not implemented inventory accounting based on SAK EMKM, because acquisition costs are still recognized at the purchase price only, the merchandise inventory valuation method does not use the MPKP or Weighted Average method, and the inventory of goods has not been presented in the financial statements.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang : (Studi Kasus Di PT. Perkebunan Nusantara X (PERSERO) Pabrik Gula Ngadirejo Kabupaten Kediri) Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas dengan Sustainability Report sebagai Moderasi Panji Dharma Agung P; Akhmad Naruli; Miladiah Kusumaningarti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1534

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.
Pengaruh Profitabilitas, Keputusan Investasi, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Sub Sektor Minyak Dan Gas Bumi Yang Terdaftar Di BEI Periode 2017-2021 Febryana Sudarmaka Putri; Nur Rahmanti Ratih; Miladiah Kusumaningarti
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1033

Abstract

The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated sampling method. From this method, all companies became the research sample during the five-year observation period. The total sample is 11 companies. The analytical method in this test uses multiple regression analysis using the SPSS version 25 test tool. The results show that partially profitability (which is proxied by ROE) has no effect on firm value (which is proxied by PBV, investment decisions (which are proxied by PER) has partially affected on firm value (which is proxied by PBV), and funding decisions (which are proxied by DER) partially have no effect on firm value (which is proxied by PBV), Profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) simultaneously affect firm value (which is proxied by PBV). The Fcount value is greater than the Ftable value (7.338>2.00758) with a significant value of 0.000 which means less than 0.05.
Dampak Penerapan Job Order Costing Terhadap Profitabilitas Perusahaan (Studi Kasus pada Percetakan Jaya Record Kediri: Studi Kasus Pada Percetakan Jaya Record Kediri Irfan Daffa Dwi Putra; Beby Hilda Agustin; Miladiah Kusumaningarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2267

Abstract

This study aims to analyze the impact of the implementation of the job order costing method on company profitability, with a case study at Percetakan Jaya Record Kediri. The background of this research is based on the importance of accurate cost of goods manufactured (COGM) calculation in supporting selling price determination and profitability measurement. The research method used is descriptive quantitative, with data obtained from production cost reports, job cost sheets, and income statements for the period of January–May 2024. The results show a difference in cost of goods manufactured of Rp10,936,470 between the company’s method and the job order costing method. This difference affects the net profit margin (NPM), where the company’s method produces an NPM of 13.55%, while the job order costing method results in an NPM of 13.80%. Furthermore, the more accurate cost of goods manufactured calculation using the job order costing method can be used as a basis for determining selling prices through the cost plus pricing method, by adding the expected profit margin above production costs. The implementation of this method assists the company in setting more rational and competitive selling prices while ensuring the desired level of profit. These findings indicate that the application of the job order costing method provides more accurate cost information and has a positive impact on company profitability, serving as a reference for management in cost control, pricing decisions, and strategic decision-making.
Peran Analisis Penerapan Metode Gross Up, Gross dan Net Perhitungan PPh Pasal 21 Karyawan Struktural Menggunakan Tarif Efektif Rata-Rata (TER) terhadap PPh Badan pada Rumah Sakit X Rizki Zada Maulana Putra; Puji Rahayu; Miladiah Kusumaningarti
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6443

Abstract

This study examines the calculation of Income Tax Article 21 (PPh 21) for structural employees using the Average Effective Rate (TER) and analyzes its impact on Corporate Income Tax at Hospital X. The research applies a quantitative case study approach using secondary data obtained from the 2024 payroll records of 15 structural employees. The calculation of PPh 21 was carried out using three taxation methods, namely the gross, net, and gross-up methods. The results of each method were then compared to evaluate their influence on employee tax obligations, fiscal profit, and Corporate Income Tax. The findings reveal that both the gross and net methods produced the same PPh 21 amount of Rp45,223,900, while the gross-up method generated a higher tax amount of Rp53,112,150 due to the provision of tax allowances. Despite increasing the amount of PPh 21, the gross-up method enables tax allowances to be recognized as deductible operating expenses, thereby reducing taxable income and the company's Corporate Income Tax liability. Consequently, the gross-up method is considered the most effective tax planning strategy because it enhances tax efficiency, complies with prevailing tax regulations, and simultaneously improves employee welfare through the provision of tax benefits.
Analisis Perbandingan Manajemen Laba dan Audit Delay pada Perusahaan Keluarga dan Perusahaan Non-Keluarga yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2023-2025 Andreas Wreda Adiwardana; Marheaendra Kusuma; Miladiah Kusumaningarti
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6451

Abstract

This study examines differences in earnings management and audit delay between family and non-family firms. It aims to analyze the characteristics of both variables and determine whether significant differences exist between the two groups. A quantitative comparative approach was employed using financial statement data from companies listed on the Indonesia Stock Exchange (IDX) during 2023-2025. Samples were selected based on predetermined criteria, and data were collected through documentation. Earnings management was measured using discretionary accruals based on the Modified Jones Model, while audit delay was calculated from the time between the fiscal year-end and the audit report date. The results show that family firms tend to engage in lower earnings management than non-family firms. Family firms also experience longer but more consistent audit delays, whereas non-family firms complete audits more quickly but with greater variation. Statistical tests reveal a significant difference in audit delay but no significant difference in earnings management. These findings indicate that ownership structure affects financial reporting behavior and audit timeliness. The study contributes by comparing family and non-family firms, providing insights into financial reporting quality and corporate governance.
Co-Authors Agus Athori Aina Lufitasari Andika Yulianto Andreas Wreda Adiwardana Beby Hilda Agustin Deviana Eka Nur Rahmawati Eni Srihastuti Fanesa Eris Monica Febryana Sudarmaka Putri Fina Puspita Sari Fitria Nur Wahyuningsih Fitria Nurul Izza Irfan Daffa Dwi Putra Irma Nur Rosidah Jayanti Indah Fresilina Marhaendra Kusuma Marheaendra Kusuma Naruli, Akhmad Nilam Larasati Nur Rahmanti Ratih Panji Dharma Agung P Puji Rahayu Rike Selviasari Rizki Zada Maulana Putra Sri Luayyi Srikalimah . Yunicha Yunicha