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All Journal Gemilang: Jurnal Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Sumiadji Sumiadji
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Umur Listing dan Jumlah Dewan Komisaris Independen Terhadap Ketepatan Waktu Corporate Internet Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI 2017-2021 Okvrisha Dwita Rustoputri; Riezky Amalia; Sumiadji Sumiadji
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.883

Abstract

The purpose of this research was to examine the variables that effect the timeliness of corporate internet reporting in manufacturing companies on the IDX in 2017-2021. This research used the variables of public ownership, company size, age of listing and the number of independent commissioners as the independent variables and the timeliness of corporate internet reporting as the dependent variable. This research used the method of determining the sample by purposive sampling and the final sample size obtained was 17 companies. The data collection method used secondary data which is then analyzed by logistic regression analysis. The result of this research showed that partially the number of independent comissioner variable had a significant effect on timeliness of corporate internet reporting. The variable of company size, public ownership, and age of listing had no significant effect on timeliness of corporate internet reporting. Simultaneously, the variables of public ownership, company size, age of listing and the number of independent comissioner simultaneously had no significant effect on the timeliness of corporate internet reporting. The results of this research are expect to be a reference for further research and other users of financial information in understanding the factors that effect the timeliness of corporate internet reporting.
Penerapan Metode Walkthrough Revenue dalam Audit Pendapatan PT ABC oleh KAP XYZ Pribadi, Rizky Angga; Sumiadji Sumiadji; Andi Asdani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.918

Abstract

Penelitian ini menganalisis penerapan metode walkthrough revenue dalam audit keuangan atas siklus penerimaan dan pengakuan pendapatan PT ABC oleh KAP XYZ. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan data primer dan sekunder yang dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa prosedur walkthrough memberikan pemahaman menyeluruh terhadap sistem pengendalian internal perusahaan. Namun, ditemukan kelemahan seperti pencatatan PPN sebagai pendapatan dan ketidakkonsistenan termin pembayaran proyek. Temuan ini disampaikan melalui management letter dengan rekomendasi penyesuaian atas kesalahan material. Disarankan agar KAP XYZ tetap menerapkan prosedur walkthrough secara menyeluruh setiap tahun untuk menjaga efektivitas dan konsistensi pengakuan pendapatan. Penelitian ini diharapkan menjadi referensi dalam penerapan audit pendapatan yang lebih sistematis.
Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: UMKM Pinkponk Snack Malang) Syafaatul Utmarila Ihza Waluyo; Andi Asdani; Sumiadji Sumiadji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.930

Abstract

This study aims to examine the calculation of production costs and the potential for improving cost efficiency through the implementation of Activity Based Management at UMKM Pinkponk Snack Malang. Currently, Pinkponk Snack still uses a conventional method for calculating production costs, which tends to be less accurate in allocating overhead costs. Therefore, the Activity Based Costing (ABC) approach is used as a basis to identify activities consumed during the production process. Subsequently, the ABM method is applied to evaluate value added and non value added activities in order to enhance cost efficiency. This research employs a descriptive quantitative approach, with data collected through interviews and documentation. The results show that ABM implementation can identify non value added activities such as packaging and storage, which are recommended to be reduced or optimized. By applying ABM, Pinkponk Snack is able to significantly improve production cost efficiency without compromising product quality. Thus, ABM can serve as an effective strategy for cost control and enhancing the competitiveness of MSMEs in a dynamic market environment.
Co-Authors Asdani, Andi Okvrisha Dwita Rustoputri Pribadi, Rizky Angga Riezky Amalia Syafaatul Utmarila Ihza Waluyo