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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Nazwa Aulia Triyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perhitungan Harga Pokok Produksi Melalui Metode Full Costing dalam Industri Tahu Putra Gunung Jimat Regita Eriska Dewi; Nazwa Aulia Triyani; Fanny Nur Qhotimah; Yuni Astuti Tri Tartiani
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2662

Abstract

This study aims to calculate the cost of production (COP) using the full costing method at Tahu Putra Gunung Jimat Factory located in Depok. This factory produces tofu with soybeans as the main raw material and faces challenges in accurately calculating the COP to set the right selling price and maintain profitability. The full costing method is used to include all production costs, both fixed and variable, which consist of raw material costs, direct labor costs, and factory overhead costs. The results show that the total monthly production cost amounts to Rp 330,861,458, with the cost of production per tofu unit calculated at Rp 812.15. The full costing method enables the factory to have a comprehensive view of the expenses incurred in the production process, allowing it to determine more accurate selling prices and adopt more effective market strategies. These findings align with previous studies, highlighting the importance of this method for Small and Medium Enterprises (SMEs) to sustain competitiveness and business continuity. The study also suggests that future research should consider the impact of production volume on fluctuations in the cost of production.
Pengaruh Profitabilitas, Likuiditas, dan Beban Dibayar Dimuka terhadap Durasi Audit pada Perusahaan Consumer Goods Periode 2022-2024 Rhiesma Cantika Tyas Findriana Meilani; Syahira Najla; Nazwa Aulia Triyani; Kamilah Rohadatul Aisy Mustofa; Ricky Bryan D.P. Tampubolon
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6053

Abstract

This study aims to examine the effect of profitability, liquidity, and prepaid expenses on audit duration in consumer goods companies during the 2022–2024 period. The research adopts a quantitative approach, using a total of 38 observations obtained from published financial statements. Descriptive statistics, classical assumption tests, and multiple linear regression analysis are employed to assess the influence of independent variables on audit duration as the dependent variable. The findings indicate that profitability, liquidity, and prepaid expenses do not have a significant impact on audit duration, both partially and simultaneously. These results suggest that the financial factors examined in this study are not the primary determinants of audit timing, and other factors such as transaction complexity, auditor workload, and public accounting firm policies may play a more substantial role. This study provides insights for companies and auditors to better understand factors affecting audit efficiency and highlights the need for future research to incorporate additional variables and more comprehensive analytical methods to explain variations in audit duration.
Co-Authors Fanny Nur Qhotimah Kamilah Rohadatul Aisy Mustofa Regita Eriska Dewi Rhiesma Cantika Tyas Findriana Meilani Ricky Bryan D.P. Tampubolon Syahira Najla Yuni Astuti Tri Tartiani