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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA)
Lovanka Salsabila Aulia Putri
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENERAPAN ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBUAT ATAU MEMBELI PADA USAHA YANG BERGERAK DI BIDANG KULINER Lovanka Salsabila Aulia Putri; Andi Adelia Dwi Fitriyani; Emylia Yuniarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i10.12827

Abstract

Penelitian ini bertujuan untuk memahami bagaimana analisis biaya diferensial diterapkan dalam pengambilan keputusan membuat atau membeli pada usaha yang bergerak di bidang kuliner. Penelitian ini menggunakan metode deskriptif kualitatif dengan menelaah sejumlah studi terdahulu yang membahas praktik pengambilan keputusan berdasarkan perbandingan biaya relevan antara dua alternatif tersebut. Dengan menganalisis beberapa kasus dari berbagai jenis usaha makanan, ditemukan bahwa pendekatan biaya diferensial membantu pelaku usaha dalam membandingkan alternatif yang tersedia melalui identifikasi biaya relevan. Hasil kajian menunjukkan bahwa sebagian besar usaha kuliner memilih opsi yang paling efisien berdasarkan perhitungan selisih biaya antara alternatif, terutama dengan memperhatikan biaya relevan seperti biaya variabel dan biaya tambahan. Selain faktor biaya, aspek seperti kualitas produk dan fleksibilitas produksi juga menjadi pertimbangan penting. Analisis ini terbukti membantu pelaku usaha dalam pengambilan keputusan strategis yang berdampak langsung pada peningkatan profit dan efisiensi operasional.
INTEGRATED REPORTING WITHIN THE FRAMEWORK OF INTEGRATION AND STRENGTHENING OF ESG REPORTING: A SYSTEMATIC LITERATURE REVIEW Tania Haura Azahra; Lovanka Salsabila Aulia Putri; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/sv1e3z77

Abstract

Rising demands for transparency and accountability have encouraged firms to improve the quality of Environmental, Social, and Governance (ESG) reporting. International Integrated Reporting Council introduced Integrated Reporting as a framework that integrates financial and non-financial information to reflect long-term value creation and strategic sustainability orientation. By linking governance, performance, and future prospects, Integrated Reporting aims to provide a more holistic representation of how organizations create value over time. However, systematic evidence on the role of Integrated Reporting in strengthening and integrating ESG reporting remains limited within the broader sustainability reporting literature. This study reviews and synthesizes existing research on Integrated Reporting and ESG through a Systematic Literature Review (SLR) of reputable national and international journal articles published between 2020 and 2026, using thematic analysis. The findings indicate that Integrated Reporting enhances the consistency, relevance, comparability, and coherence of ESG disclosures while strengthening transparency and accountability for stakeholders. This study contributes by clarifying the conceptual position of Integrated Reporting within the ESG reporting ecosystem and supporting the development of more integrated and decision-useful sustainability reporting practices.
THE IMPACT OF INTEGRATED REPORTING ON CORPORATE INFORMATION DISCLOSURE QUALITY: A SYSTEMATIC LITERATURE REVIEW Lovanka Salsabila Aulia Putri; Yusnaini Yusnaini
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/z90fh522

Abstract

This study aims to analyze the influence of Integrated Reporting on the quality of corporate information disclosure through a systematic literature review approach. The increasing demand for transparency and accountability has encouraged companies to adopt Integrated Reporting as a comprehensive reporting framework that integrates financial and non-financial information. This research applies a Systematic Literature Review (SLR) method by analyzing 32 research articles published in various indexed journals. The selected articles originate from several journal index categories, including Scopus (Q1–Q4), national accreditation (Sinta 2–4), ScienceDirect, Garuda and DOAJ. The findings indicate that most previous studies report a positive relationship between Integrated Reporting and the quality of corporate information disclosure. Integrated Reporting enhances transparency, improves the relevance of information, and strengthens communication between companies and stakeholders. Overall, the results suggest that Integrated Reporting plays an important role in improving disclosure quality and supporting better corporate reporting practices.
Co-Authors Andi Adelia Dwi Fitriyani Emylia Yuniarti Tania Haura Azahra Yusnaini Yusnaini