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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Ekonomi Bisnis Information Technology Education Journal
Dwi Rahma Fitriani
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Computer Science & IT Economics, Econometrics & Finance Education

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IMPLEMENTASI COST VOLUME PROFIT (CVP) SEBAGAI DASAR PERENCANAAN LABA Dara Fitriawati; Yohan Bakhtiar; Dwi Rahma Fitriani
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5029

Abstract

Penelitian ini bertujuan untuk merencanakan laba menggunakan analisis cost volume profit dengan memfokuskan pada tiga analisis yaitu break even point, margin of safety, dan target laba. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitaif terapan. Hasil penelitian ini menunjukkan bahwa perhitungan break even point terhadap minimal penjualan produk dinilai sangat baik serta target laba yang diharapkan oleh perusahaan tercapai. Rasio margin of safety di titik aman dan perusahaan tetap memperoleh keuntungan.
Evaluating GRI Standards Implementation Quality and Greenwashing Practices in PT Pertamina (Persero) Wiwik Mukholafatul Farida; Achmad Iqbal; Dwi Rahma Fitriani
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.36616

Abstract

Purpose: This study aims to evaluate the application of the Global Reporting Initiative (GRI) standards in the sustainability report of PT Pertamina (Persero) for the 2021-2023 period and analyze the potential for greenwashing practices in the report. Methodology/approach: Utilizing the content analysis method, this study assessed the quality of the report based on GRI principles, both quantitatively and qualitatively. Findings: PT Pertamina (Persero) consistently enhances its sustainability report disclosure quality, with general disclosures reaching 100% over three years. Material topic disclosure is expected to increase from 70% (2021) to 94% (2023). The Greenwashing Index (GI) stabilized at 0.72, indicating low greenwashing levels. Results suggest a strong commitment to transparency and accountability, but ongoing evaluation of greenwashing practices is necessary. Practical implications: This study contributes significantly to understanding the effectiveness of GRI implementation in the Indonesian oil and gas sector and provides recommendations for other companies and regulators to enhance the quality of sustainability reports. Originality/value: This study analyzes the quality of sustainability reports both quantitatively and qualitatively. The researcher also added an analysis of greenwashing practices.
FORCAS: A Least Squares-Based Forecasting Application for Business Sales Budgeting Bakhtiar, Yohan; Abidatul Izzah; Ahmad Saifi Athoillah; Dion Yanuarmawan; Wiwik Mukholafatul Farida; Dwi Rahma Fitriani
Information Technology Education Journal Vol. 5, No. 1, February (2026)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/intec.v5i1.266

Abstract

Purpose – This study aims to develop FORCAS (Forecasting Comprehensive Application for Sales), a universal forecasting application based on the Least Squares method to support business sales budgeting.  Design – The research employed a system development approach consisting of problem analysis, system design, algorithm implementation, and application testing. The Least Squares method was used to generate sales forecasts, while system validation was conducted through black box testing. User experience and usability were evaluated using the System Usability Scale (SUS) and User Experience Questionnaire (UEQ).  Findings – The results show that FORCAS successfully generates accurate sales forecasts consistent with manual Least Squares calculations. Black box testing confirmed that all system functions operated correctly. Usability evaluation yielded a SUS score of 71, indicating a Grade C (acceptable usability), while UEQ results showed an Excellent rating across pragmatic and hedonic dimensions. Research implications – In conclusion, FORCAS provides a practical and replicable forecasting tool that can be applied across various business contexts. The application is particularly beneficial for small and medium enterprises (SMEs) and accounting education, offering an accessible solution for systematic sales budgeting. Future development may include the integration of advanced forecasting models such as ARIMA and machine learning-based methods.  Originality – However, most existing forecasting systems are designed for specific cases and lack flexibility for broader business applications. This study develops FORCAS as a universal forecasting application to address this limitation.
Co-Authors Abidatul Izzah Achmad Iqbal Ahmad Saifi Athoillah Dara Fitriawati Dion Yanuarmawan Wiwik Mukholafatul Farida Yohan Bakhtiar