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Journal : JUTRIANCE

PENGARUH TINGKAT AKTIVITAS EKSPLORASI DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME PADA PERUSAHAAN PERTAMBANGAN Feolina Rosiana; Sri Luayyi; Prima Noermaning Attarie
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.78

Abstract

This research aims to determine the influence of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2021 period. The level of exploration activity is measured using the exploration aggressiveness indicator, company size is measured using Ln (total assets), and conservatism using the Net Asset Measure (NAM).The sampling technique used is a non-probability sampling method, namely the purposive sampling method. The sample used in this research was 7 mining sector companies during the 2018-2021 period. Data for this research was collected using documentation techniques. Hypothesis testing is carried out using multiple linear regression analysis by first conducting a classical assumption test.The results of this research show that partially and simultaneously the level of exploration activity and company size based on PSAK 64 have a positive and significant effect on conservatism. High exploration costs do not necessarily indicate future economic benefits so they will affect the quality of profits generated and are thought to also reduce conservatism in financial reporting. Large companies will tend to report relatively permanent low profits using the principle of conservatism to avoid high tax burdens.
ANALISIS PENERAPAN SISTEM BUDGETING TERHADAP EFEKTIVITAS BIAYA PRODUKSI PADA UMKM TATA SNACK Nadya Lupitasari; Sri Luayyi; Srikalimah
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.79

Abstract

Good planning can make a company survive under any conditions. One of the planning tools in accounting records is a budgeting system. This study aims to determine and analyze the application of the budgeting system to the effectiveness of production costs during and after the Covid - 19 pandemic. This research was carried out from March to August 2023 using a comparative study technique with a qualitative approach which was carried out at UKM Tata Snack Kediri .The research results obtained are that Tata Snack UMKM has the same level of effectiveness in 2020 and 2022, which is 101%, but when viewed from the sales side, the production costs incurred by Tata Snack UMKM are more effective in 2020 with sales of IDR 1,800 ,040,000,- compared to 2022 which is IDR 1,148,180,000,-. Apart from that, there are production costs that Tata Snack must pay attention to,, namely the cost of packing with a decreasing percentage index from 2020 at 68% and 2022 at 50%.