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All Journal Jurnal Riset Ekonomi dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Scripta Economica: Journal of Economics, Management, and Accounting
Fanny Nur Qhotimah
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.
Analisis Pengaruh Pertumbuhan Penjualan dan Intensitas Modal terhadap Arus Kas Operasi: Studi Empiris Pada PT Sumber Alfaria Trijaya, Tbk Periode 2013–2024 Meilila Citra; Rizqa Syahirah Yudyanto; Fanny Nur Qhotimah; Andrian Lukmana; Sonata Dewi Fortuna
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.994

Abstract

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.
Peran Audit dalam Menganalisis Kasus Penyimpangan Investasi: Studi pada PT Asuransi Jiwasraya dan PT Taspen Fanny Nur Qhotimah; Cita Enola; Siti Salmah; Ridwan Zulfi Agha
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f4ay0840

Abstract

Industri asuransi memiliki peran strategis dalam menjaga stabilitas keuangan nasional melalui pengelolaan dana premi masyarakat. Namun, kasus penyimpangan investasi yang terjadi pada PT Asuransi Jiwasraya (Persero) dan PT Taspen (Persero) menunjukkan lemahnya pengendalian internal, audit, dan tata kelola perusahaan pada lembaga asuransi milik negara. Penelitian ini bertujuan untuk menganalisis penyebab utama terjadinya penyimpangan investasi, mengevaluasi efektivitas audit internal maupun eksternal, serta merumuskan strategi pencegahan agar kasus serupa tidak terulang. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis komparatif dua studi kasus. Hasil penelitian menunjukkan bahwa pada Jiwasraya, krisis diakibatkan oleh investasi berisiko tinggi, manipulasi laporan keuangan, serta ketidakefektifan fungsi audit. Sementara itu, pada Taspen, terungkap adanya investasi fiktif senilai Rp1 triliun akibat lemahnya pengawasan serta konflik kepentingan dalam pengelolaan investasi. Kedua kasus tersebut memperlihatkan bahwa fraud berkembang ketika audit tidak berfungsi sebagai sistem deteksi dini dan ketika tata kelola perusahaan tidak diterapkan dengan baik. Kesimpulan penelitian menegaskan bahwa penguatan sistem pengendalian internal, independensi audit, transparansi investasi, serta integritas manajemen merupakan langkah kunci untuk mencegah penyimpangan dan meningkatkan kepercayaan publik terhadap lembaga asuransi BUMN.
Co-Authors Andrian Lukmana Cita Enola Meilila Citra Nazwa Aulia Triyani Regita Eriska Dewi Ridwan Zulfi Agha Rizqa Syahirah Yudyanto Siti Salmah Sonata Dewi Fortuna Yuni Astuti Tri Tartiani