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All Journal Jurnal Manajemen dan Ekonomi Kreatif Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Ilmiah Akuntansi Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi
Soemaryono Soemaryono
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi

 1 
PENERAPAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA CV. MARTINI PUTRA JAYA Octavialinsi Dian Waradi; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2nh3wy05

Abstract

This study aims to determine the application of Cost Volume Profit (CVP) analysis as a profit planning tool at CV. Martini Putra Jaya, a distributor of inkjet printer machines. This study uses a qualitative approach with a case study method, where data and information are collected through interviews and internal company documentation. The primary focus of this study is to evaluate how CVP analysis can be utilized in developing more structured and efficient sales strategies and profit planning, particularly for products experiencing sales fluctuations. By applying CVP calculations, the company can determine product contribution margins, break-even points (BEP), and margin of safety at which sales declines can occur, as well as conducting profit planning that can help the company achieve its profit targets. After obtaining the results of the CVP analysis, the company can develop appropriate sales strategies to increase sales and achieve profit targets. Strategies that can be implemented include slightly lowering prices and combining them with aggressive promotions to reach more segments, adding after-sales services, or offering longer warranties. The company can also offer bundling packages, such as selling a package containing a machine, ink, and initial training at a special price.
FAKTOR - FAKTOR YANG MEMPENGARUHI SUSTAINABLE DEVELOPMENT PADA PERUSAHAAN SEKTOR F&B YANG TERDAFTAR DI BEI Dini Novianti; Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnzwp535

Abstract

This study aims to analyze and empirically examine the influence of green accounting, material flow cost accounting, and environmental performance on sustainable development in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The variables were measured through indicators of environmental cost disclosure, the application of cost approaches in the production process, environmental performance disclosure through PROPER, and the achievement of long-term sustainable development. A quantitative approach with purposive sampling was employed, resulting in 62 eligible data points from a total population of 83 companies. The findings indicate that these three factors collectively have a significant influence on sustainable development in the food and beverage sector, highlighting the importance of integrating environmental considerations into business strategies to achieve long-term sustainability
FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Soemaryono Soemaryono
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9cwehr95

Abstract

This research delves into how the size of a public accounting firm, the time it takes to complete an audit, whether a company is publicly owned, and its financial health, or distress, affect whether or not a company changes auditors. The main goal here is to look at the practical impacts of these things – the firm's size, how long audits take (audit delay), if the company is public, and its financial standing – on companies in the manufacturing sector switching their auditors. This study looked at a group of 37 businesses. To test the ideas, the researchers used t-tests and F-tests. The findings show that there's a noticeable link between the size of the accounting firm and how likely a company is to switch auditors. But, other things like audit delay, whether the company is public, and any financial distress didn't seem to have a big effect on auditor switching.
Co-Authors Dini Novianti Octavialinsi Dian Waradi Rudi Pratono