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All Journal Jurnal Akuntansi dan Pajak BIP'S : Jurnal Bisnis Perspektif Jurnal Akuntansi dan Keuangan
Diah Anugrah Sharasanti
Politeknik Ubaya
Economics, Econometrics & Finance Social Sciences

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The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

Abstract

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.
IMPLEMENTASI PERHITUNGAN PAJAK PENGHASILAN ATAS TRANSAKSI E-COMMERCE PADA DEARSI TOSERBA KABUPATEN TUBAN Sinta Aprilia Putri Anggraini; Levi Martantina; Diah Anugrah Sharasanti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12309

Abstract

Dearsi Department Store is an E-Commerce business in the field of fashion which was founded by individuals with a founder named Ms. Arsi. Since its inception, Dearsi Toserba has never recorded transactions and made financial reports. That way the author tries to help make Dearsi Toserba Financial Reports with the Si Apik Application. The Si Apik application developed by BI in collaboration with IAI records transactions using a double entry (debit-credit) system so as to produce more accurate financial records. Besides that, Dearsi Department Store also never calculates the tax owed due to a lack of knowledge about taxation. Even though Dearsi Department Store has a fairly high turnover and the tax can be calculated using PP Number 55 of 2022. In PP Number 55 of 2022 it is explained that the final PPh rate of 0.5% for individual taxpayers is imposed for gross income above IDR 500,000,000 in one tax year. This means that the individual taxpayer's share of gross turnover of up to IDR 500,000,000 in one tax year is not subject to income tax. The amount of the share of gross turnover that is not subject to PPh is the total gross turnover of business which is calculated cumulatively since the first Tax Period in a Tax Year or part of a Tax Year. Thus, if the total gross income of an individual person does not exceed IDR 500,000,000 in one tax year, then no tax is payable on that income.
The STUDI PUSTAKA PENERAPAN ACTIVITY BASED COSTING PENENTUAN TARIF LAYANAN DI RUMAH SAKIT Diah Anugrah Sharasanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 2 (2023): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i2.470

Abstract

This study aims to provide literacy regarding the implementation of Activity Based Costing in determining cost product in hospitals in Indonesia. Several studies have found that many hospitals calculate the rates for their services using unit costs based on the calculation of the cost of production which does not reflect actual activity, resulting in errors in decision making on service rates. According to Supriono (1999) in Andriyansah et all (2013), Hospitals in determining the cost of products, sometimes still use traditional cost accounting, where this system is not suitable for advanced manufacturing environments, and with high product diversification. This research is a literature study on the implementation of Activity Based Costing in Indonesian hospitals. The data collection method is a literature study of 14 (fourteen) studies on the ABC system used by hospitals for the period 2012 to 2023. The results of the study show that Activity Based Costing is an effective tool in service companies to be able to trace costs of services provided. generated and assists in the implementation of total quality in service companies by encouraging management to analyze activities and determine their value to customers. However, several studies have shown that not all service companies, especially hospitals, can implement this system. Sarokolaei (2012) found that the banking sector in Iran that there is no significant difference between fees calculated by setting Activity Based Costing and by traditional methods for current bank deposits and deposits, so that the application of Activity based costing in service companies depends on how the company understands Activity Based Costing and determining variable costs.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing pada UMKM Konveksi di Nganjuk Nabila Intan Pramesti; Diah Anugrah Sharasanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7365

Abstract

This research was conducted with the aim of analyzing and evaluating the calculation of the cost of goods manufactured using the job order costing method in the convection industry in Nganjuk. The background of this research is that so far, convection MSMEs have calculated the Cost of Goods Sold in a simple way, namely by adding the purchase of raw materials (direct materials) with direct labor costs and factory overhead costs (indirect materials) of 10% of the total sum of raw materials and labor wages. Data collection techniques used include direct observation, interviews, and analysis of transaction evidence. Data analysis was carried out with a descriptive approach, namely describing the facts of the calculation of COGS that have been carried out by convection MSMEs, then a more in-depth analysis was carried out. In the production process of 240 shirts, 480 pants, and 13 vests, the cost of goods manufactured by the company was Rp. 124,713 per shirt, Rp. 115,617 per pants, and Rp. 102,105 per vest, respectively. Meanwhile, the cost of goods manufactured using the job order costing method is Rp. 143,456 per shirt, Rp. 119,346 per pair of trousers, and Rp. 146,123 per vest. This difference arises because the garment SME applies a 10% rate of raw material costs and direct labor costs in calculating factory overhead costs, while in the job order costing method, production costs that directly affect the product are calculated in more detail.
Analisis Peran Strategis Konsultan Pajak X didalam Meningkatkan Efisiensi Pengelolaan Pajak dan Kepatuhan Pajak Joannita Btari Kinnasih; Diah Anugrah Sharasanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6506

Abstract

This study aims to analyze the strategic role of Tax Consultant X in Surabaya in improving the efficiency of tax management and tax compliance for its clients. The motivation for this study stems from the increasing complexity of tax regulations, which makes it difficult for taxpayers to understand and fulfill their tax obligations appropriately, making the decision to use a tax consultant increasingly relevant. The research method used is quantitative and descriptive, based on a survey of 43 respondents who are clients of Tax Consultant X. Data were collected using a Likert-scale questionnaire and analyzed to describe client perceptions of the effectiveness of Tax Consultant X's services. As many as 93% of respondents reported that the consultant was very helpful in tax calculations, 91% considered the consultant effective in solving tax problems, and 91% reported that the consultant helped with timely tax reporting. In addition, 75% of respondents reported an increase in tax compliance after using the consultant's services, while 88% considered the consultant to play a role in improving the efficiency of tax management. Client satisfaction and loyalty were also high, indicated by 91% of respondents who intended to use the consultant's services in the future.
IMPLEMENTASI PENGGUNAAN MICROSOFT EXCEL VBA UNTUK MEMBUAT LAPORAN KEUANGAN SEDERHANA UMKM XYZ STUDIO Olivya Balqis Axshelby; Diah Anugrah Sharasanti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial recording is a significant point for small to multinational companies. Financial recording provides information about the company’s condition that later will be used as the basis of decision making for the company. Microsoft Excel is a beneficial program for financial recording. This program is quite simple to use, can be adjusted with user’s preferences, and easy to obtain. In Microsoft Excel there is a Macro Visual Basic feature. This feature helps users to automate required action, so that users could work effectively and efficiently. Considering the importance of financial recording for decision making, the author wrote this final report that discusses “Simple Financial Recording Using Microsoft Excel VBA for UMKM XYZ Studio”. UMKM XYZ Studio is a manufacturing company for women’s syar’i clothes that is located in South Tangerang. For the purpose of data collection, the Author used some techniques which are questionnaire, literature studies, and documentation. Result of data collection and the process of creating a simple financial recording application using Microsoft Excel VBA are explained in this report.
Co-Authors Joannita Btari Kinnasih Levi Martantina Nabila Intan Pramesti Olivya Balqis Axshelby Sinta Aprilia Putri Anggraini