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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Aplikasi Perpajakan
Erna Kustyarini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Laba Rugi dengan Metode Variable Costing Pada TKIT AL Fathony, Depok Santoso, Budi; Juni Sasmiharti; Sri Rakhmawati; Erna Kustyarini; Dini Yartiwulandari
Jurnal Riset Mahasiswa Akuntansi Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengendalian pendapatan dan biaya merupakan masalah yang seringkali dihadapi oleh perusahaan. Salah pendekatan untuk pengendalian pendapatan dan biaya adalah menggunakan pendekatan variable costing dalam penyusunan Laporan Laba Rugi perusahaan. Metode variable costing diharapkan mampu memberikan informasi biaya yang bermanfaat untuk membantu dalam pengendalian dan pengambilan keputusan penting di perusahaan. Besarnya biaya operasional tidak langsung yang terjadi di TKIT Al Fathony khususnya biaya bahan habis pakai, membuat perusahaan perlu mengetahui berapa besar biaya tetap dan biaya variabel dari biaya operasional tidak langsung yang terjadi di TKIT Al Fathony. Setelah mengetahui biaya tetap dan biaya variabel, selanjutnya menyusun laporan Laba Rugi metode variable costing. Hasil penelitian menunjukan bahwa biaya tetap sebagian besat ditentukan oleh biaya gaji, sewa gedung, dan biaya bahan habis pakai. Sementara untuk biaya variabel didominasi oleh biaya bahan habis pakai. Biaya gaji dan sewa sifatnya tidak bisa dikendalikan (uncontrollable cost) sementara biaya bahan habis pakai sifatnya relatif bisa dikendalikan (controlable cost). Dengan kondisis seperti ini, TKIT Al Fathony seyogyakan bisa melakukan pengendalian untuk biaya bahan habis pakai ini, karena sifatnya adalah biaya yang bisa dikendalikan (controllable cost). Hal ini perlu dilakukan agar pada periode berikutnya keuntungan yang diperoleh oleh TKIT Al Fathny bisa lebih ditingkatkan.
Determinasi Audit Delay pada Perusahaan Healthcare yang Terdaftar di Bursa Efek Indonesia Dadi Kuswandi; Radi Sahara; Wiarsih Febriani; Erna Kustyarini
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.487

Abstract

This study aims to determine and analyze the effect of return on assets, debt to equity ratio, company size, company age, and auditor switching on audit delay in healthcare companies listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative descriptive method with literature and documentation research methods. The data used is secondary data obtained from the annual reports of healthcare companies listed on the IDX and audited for the 2021-2023 period. The analytical tools used in this study consisted of classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination testing. This study partially showed that return on assets and auditor switching had an effect on audit delay, while debt to equity ratio, company size, and company age had no effect on audit delay. Simultaneously, there is a significant effect between the variables of return on assets, debt to equity ratio, company size, company age, and auditor switching on audit delay in the healthcare sector listed on the IDX for the 2021-2023 period.
Analisis Financial Distress dengan Menggunakan Metode Altman (Z-Score) dan Springate (S-Score) pada PT. Fast Food Indonesia Tbk Utami, Budi; Mujiyana; Erna Kustyarini; Sri Sapto Darmawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.490

Abstract

The purpose of this research is to analyze the potential financial distress of PT. Fast Food Indonesia Tbk for the period 2022–2024. The analytical method applied in this research is descriptive quantitative analysis. The data used are secondary data in the form of annual financial statements for the period 2022–2024 obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of PT. Fast Food Indonesia Tbk (www.kfcku.com). The analytical tools used are four ratios of the Altman (Z-Score) and Springate (S-Score) models. The results show that the financial distress analysis using the Altman (Z-Score) model for PT. Fast Food Indonesia Tbk in the period 2022–2024 indicates Z < 1.1, which reflects a condition of “financial distress.” Meanwhile, the analysis using the Springate (S-Score) model shows S<0,862 which also reflects a condition of “financial distress”. Then, the accuracy level of this study shows that the Altman model has an accuracy rate of 100% and the Springate model also 100%.
Co-Authors Budi Utami Dadi Kuswandi Dini Yartiwulandari Dwi Budi Santoso juni sasmiharti Mujiyana Radi Sahara Sri Rakhmawati Sri Sapto Darmawati Wiarsih Febriani