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p-Index From 2021 - 2026
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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Ekonomi Bisnis
Dwi Rahma Fitriani
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Economics, Econometrics & Finance

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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.
Co-Authors Achmad Iqbal Dara Fitriawati Wiwik Mukholafatul Farida Yohan Bakhtiar