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All Journal JASF (Journal of Accounting and Strategic Finance) TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi
Aprilia, Juwita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI TERHADAP UMKM BEPPA JANDA DESA TELUK KABBA MENGGUNAKAN METODE FULL COSTING Erni, Erni; Kadafi, Muhammad; Aprilia, Juwita
Tinta Nusantara 2018 Vol.1 Vol 10 No 1 (2024): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v10i1.145

Abstract

The purpose of this study is to calculate the cost of production of UMKM Beppa Janda in Teluk Kabba Village, and calculate the selling price of Beppa Janda at UMKM Beppa Janda in Teluk Kabba Village. Calculating the difference between the calculation of the cost of production before and after the research on the UMKM Beppa Janda Teluk Kabba Village using the full costing method. The data collection techniques used in this study were observation, interviews and documentation. The data analysis technique used in the study to answer the formulation of this problem was descriptive analysis. The results of this study indicate that there are differences in the calculation of the cost of goods manufactured by the company with the full costing method. The cost of production of Beppa Janda using the company's calculation is Rp. 802.6 and for the Full Costing method that is Rp. 811.3. The calculation difference is Rp. 8.7. This is influenced by the cost of raw materials, factory overhead costs, both variable and fixed
The Financial Implications of Carbon Transparency: Examining the Mediating Role of Emission Disclosure Dewi, Catur Kumala; Aprilia, Juwita; Indrawati, Andi
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.564

Abstract

Purpose: The purpose of this research is to examine the relationship between carbon emissions disclosure as an intervening variable between corporate governance, capital expenditures, and financial performance. Method: Companies listed on the Indonesia Stock Exchange (IDX) that are involved in manufacturing are the primary focus of the study.  The research employs a purposive sampling technique to select 16 organizations, resulting in 80 data observations spanning the period from 2019 to 2023.  The correlations among variables are examined using path analysis, which is conducted with IBM SPSS Statistics 26. Findings: Gender diversity on boards has a favorable effect on a company's bottom line, according to the study's results.   The business's financial performance is negatively affected by the size of the audit committee.   Carbon emissions disclosure, on the other hand, is unaffected by factors like board size, gender diversity, or audit committee size.   Capital spending, board size, and disclosure of carbon emissions do not substantially affect the financial success of firms.   Carbon emissions disclosure also does not mediate the relationship between boards' size, gender diversity, capital spending, audit committee size, and business financial performance. Novelty/Value: This study provides insights into the limited role of carbon emissions disclosure as a mediator in corporate financial performance, highlighting the complex interactions between governance factors and sustainability reporting, especially on carbon emission disclosure.
Co-Authors Catur Kumala Dewi Erni Erni Indrawati, Andi Muhammad Kadafi