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All Journal Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Jurnal Akuntansi dan Keuangan ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Akuntansi Kontemporer
Kusuma, Marhaendra
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI SISTEM PROCESS COSTING GUNA PENYUSUNAN LAPORAN KEUANGAN Laela Mohimmatul Kirom; Marhaendra Kusuma; Miladiah Kusumaningarti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i9.1979

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan perhitungan harga pokok produksi sistem process costing guna penyusunan laporan keuangan pada UMKM Batik Top Cemerlang Ayuni Kediri Tahun 2022. Sumber data penelitian ini adalah data primer. Jenis data yang digunakan adalah data kualitatif dan kuantitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Variabel yang digunakan dalam penelitian ini adalah Perhitungan Harga Pokok Produksi dan Penyusunan Laporan Keuangan. Teknis analisis data yang digunakan ialah dengan metode deskriptif kuantitatif. Hasil dari penelitian ini dapat disimpulkan bahwa UMKM belum melakukan perhitungan harga pokok produksi dan penyusunan laporan keuangan dengan kendala yang dihadapi UMKM adalah tidak berlatar belakang ahli dalam bidang akuntansi dan kurangnya kesadaran pemilik akan pentingnya perhitungan harga pokok prooduksi guna penyusunan laporan keuangan perusahaan.
PENGARUH DIMENSI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT. PLN (Persero) AREA KEDIRI Fiola Amanda Purnamasari; Marhaendra Kusuma; Miladiah Kusumaningarti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i9.2013

Abstract

Tujuan penelitian ini untuk apakah terdapat pengaruh dimensi akuntansi manajemen yang meliputi dari sistem informasi akuntansi manajemen, total quality management, sistem pengendalian manajemen, desentralisasi, metode pengukuran kinerja berbasis balance scrore card dan sistem penghargaan terhadap kinerja manajerial. Penelitian ini merupkan studi kuantitatif dengan populasi karyawan yang bekerja di PT. PLN (Persero) Area Kediri. Sampel yang digunakan dari penelitian ini dari sebagian populasi yang memiliki karakteristik yang sama dengan populasi. Salmpel yang digunakan sebanyak 66 karyawan kontrak diperoleh dari kuesioner langsung kepada subjek yang bekerja di PT. PLN (Persero) Area Kediri. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan dimensi akuntansi manajemen yang meliputi dari sistem informasi akuntansi manajemen, total quality management, sistem pengendalian manajemen, desentralisasi, metode pengukuran kinerja berbasis balance scrore card dan sistem penghargaan secara positif berpengaruh signifikan terhadap kinerja manajerial.
Relevansi Nilai Kepentingan Non Pengendali dalam Laporan Keuangan Konsolidasi: Bagaimana Pasar Bereaksi dan Kemampuannya dalam Memprediksi Laba dan Dividen? Kusuma, Marhaendra; Hilda Agustin, Beby
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.104-124

Abstract

Objectives: This study investigates alterations in the presentation of consolidated financial statements concerning profit and equity information associated with non-controlling interests. The primary aim is to establish the significance of attributing value to non-controlling interests and assess the necessity of providing such attribution? Design/method/approach: The research adopts a methodology that verifies the relevance of attributive value by examining the impact of profits and equity attributable to non-controlling interests on stock returns, t+1 comprehensive income, and t+1 dividends. The analysis is conducted using data from 504 companies listed on the Indonesia Stock Exchange (IDX) over the period 2015 to 2021, totaling 3,528 observation data points.Results/findings: The results indicate that net profit, comprehensive profit, and equity attributable to non-controlling interests exhibit value relevance. These findings are substantiated by their significant influence on stock returns, t+1 dividends, and t+1 comprehensive income. Theoretical contribution: This study contributes to the literature by affirming that profit and equity attribution policies possess value relevance. Despite the extended nature of consolidated financial statements, they do not pose difficulties for users in interpretation; instead, they enhance clarity regarding the distribution of profits and equity among different types of owners. Presenting non-controlling interests in a manner that reflects care, transparency, and fairness of information caters to the needs of minority owners. Practical contribution: The study suggests that potential investors with minor shareholdings can predict investment returns more accurately by considering attributable profits and equity rather than aggregate figures.Limitations: This study does not directly examine the impact of profits attributable to non-controlling interests on dividends received by shareholders with non-controlling interests
Pengaruh Kinerja Operasi, Entitas Anak dan Asosiasi Terhadap Laba dan Ekuitas yang Diatribusi: Bukti dari Indonesia Kusuma, Marhaendra
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4579

Abstract

Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi laba dan ekuitas yang diatribusikan tersebut. Belum banyak studi yang mengujinya, karena studi selama ini masih berada pada area dampak dari kemunculan laba dan ekuitas yang diatribusikan sebagai bentuk pembuktian relevansi nilai bagi pengguna. Sedangkan studi yang mengkaji faktor apa yang mempengaruhi laba dan ekuitas yang diatribusikan belum dilakukan, maka inilah novelty penelitian ini. Dengan menggunakan data observasi n=3.460 dari 692 perusahaan sebagai sampel yang terdaftar di IDX periode 2018-2022, penelitian ini membuktikan bahwa faktor yang mempengaruhi laba dan ekuitas yang diatribusikan adalah laba operasi, kepemilikan di entitas anak dan asosiasi, serta ukuran perusahaan.
Effect of Others Comprehensive Income on Company Value by Mediation of Retained Earnings: Evidence From Indonesia Athori, Agus; Kusuma, Marhaendra
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4580

Abstract

Research so far has only tested the effect of other comprehensive income (OCI) and retained earnings on firm value separately. Not many studies have examined the effect of OCI on retained earnings and the mediating role of retained earnings in it’s effect on firm value. This test is important to do as proof of the relevance value of group OCI items that will not be reclassified to net income, where their age as unrealized income is longer than other group OCI items.Test results on the market in Indonesia show: (1) OCI of groups that will not be reclassified to net income has a significant positive effect on retained earnings, but not on firm value, and (2) retained earnings mediate the effect of OCI of groups that will not be reclassified to net income to company value. Retained earnings represent accumulated earnings for the past period including accommodating income from OCI realization which was previously presented as a group that will not be reclassified to net income, which eventually these items become part of retained earnings, including OCI items for the closest period whose amount and time of realization are not known for certain in the end will also become part of retained earnings. The originality of this research is to test the influence of: (1) OCI on retained earnings and (2) mediation of retained earnings in the effect of OCI on firm value.
Faktor Yang Mempengaruhi Atribusi Laba Dan Ekuitas Perusahaan Food And Beverage Di Indonesia Purwanti, Asih Tugi; Kusuma, Marhaendra; Selviasari, Rike
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4286

Abstract

Since PSAK has converged with IFRS, the contents of the income statement format are not only net income, but also other comprehensive income and attribution of profit. The latest statement of financial position contains additional information, namely equity attributable to owners of the parent entity and non-controlling interests. The aim of this research is to provide evidence from observations and discovery of the factors behind the profit and equity values attributed to owners. The population is 27 companies in the food & beverage sub-sector. A sample of 16 companies, with 48 observational data. The findings of the investigation prove that profitability has a positive effect on profits attributable to owners of the parent entity, while the percentage of controlling share ownership and the percentage of non-controlling share ownership has a negative effect on profits attributed to owners of the parent entity. The number of subsidiaries has a positive effect on profits attributable to non-controlling interests, while the percentage of controlling share ownership as well as the percentage of non-controlling share ownership has a negative effect on profits and equity attributable to non-controlling interests. Net sales have a positive effect on equity attributable to the parent entity, while profitability, operating cash flow, percentage of controlling share ownership, percentage of non-controlling share ownership, company size, and number of subsidiaries have no effect on equity attributable to owners of the parent entity. The number of subsidiaries has a positive effect on equity attributable to non-controlling interests, while net sales, operating cash flow, and company size have a negative effect on equity attributable to non-controlling interests
Earnings Response Coefficient (ERC) Berbasis Laba Komprehensif dan Laba Diatribusi : Modifikasi Teori Kandungan Laba (Ball & Brown, 1968) Kusuma, Marhaendra; Kusumaningarti, Miladiah
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i2.4346

Abstract

Teori kandungan informasi laba (Ball & Brown, 1968) yang terwujud dalam Earnings Response Coefficient (ERC) hanya mengukur bagaimana pasar bereaksi atas pengumuman laba bersih, belum banyak studi yang mengukur kandungan informasi laba komprehensif dan laba yang diatribusikan, padahal standar akuntansi keuangan, baik di Indonesia (SAK) maupun internasional (IFRS, ASU 2011-05) mewajibkan penyajian laba komprehensif dan laba yang diatribusikan dalam laporan laba rugi. Paper ini mencoba memperkenalkan Comprehensive Earnings Response Coefficient (C-ERC) dan Attribution Earnings Response Coefficient (A-ERC) untuk mengukur kandungan informasi laba komprehensif dan laba yang diatribusikan, serta menguji faktor-faktor yang mempengaruhinya. Hasil penelitian menunjukkan bahwa laba komprehensif dan laba yang diatribusikan memiliki kandungan informasi, pasar (CAR) bereaksi terhadap pengumuman laba komprehensif (C-ERC) dan laba yang diatribusikan (A-ERC), sama halnya laba bersih (ERC). Walaupun, kekuatannya dalam mempengaruhi pasar dan tingkat persistensi, keduanya lebih kuat laba bersih. Faktor yang mempengaruhi C-ERC adalah persistensi laba komprehensif, ukuran perusahaan dan leverage, sedangkan C-ERC dipengaruhi oleh persistensi laba yang diatribusi dan ukuran perusahaan. Originalitas penelitian ini yaitu memperkenalkan kandungan informasi laba komprehensif (C-ERC) dan laba yang diatribusikan (A-ERC), menguji peran penyajian reklasifikasi OCI dalam meningkatkan A-ERC, serta menguji faktor-faktor yang mempengaruhi nilai C-ERC dan A-ERC.
Analisis Perbandingan Potensi Financial Distress Dengan Metode Altman Z-Score Dan Springate Pada PT. Kediri Tani Sejahtera Sebelum Dan Saat Pandemi Covid-19 Violy Amanda Salsabilla; Marhaendra Kusuma; Rike Selviasari
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.487

Abstract

This research aims to analyze the application of the Altman Z-Score method and the Springate method to predict financial distress at PT Kediri Tani Sejahtera and aims to analyze the comparison of financial distress from the Altman Z-Score and Springate methods before and during the Covid-19 pandemic for the 2018-2022 period. The type of this research is quantitative descriptive research, using the Altman Z-Score and Springate methods. The results of the research show that the Springate model is a reliable model for anticipating possible financial difficulties in businesses based on the two models that have been studied, while the Altman Z-Score model shows that corporations are in a gray state or experienced some minor financial difficulties during 2018-2022.
Pengaruh Pelayanan, Kualitas Jaringan, Harga Yang Kompetitif Terhadap Kepuasan Pelanggan Dan Dampaknya Terhadap Kinerja Keuangan PT Global Media Data Prima Cabang Kediri Merinda Ratna Sari; Marhaendra Kusuma; Siti Isnaniati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i4.100

Abstract

This study aims to determine the effect of service, network quality, competitive prices on customer satisfaction and the impact on financial performance of pt global media data prima kediri branch. This case study was conducted at PT Global Media Data Prima, Kediri branch. Barokah in 2020-2021 which consists of variables (X) including: service, network quality, competitive prices, variable (Y) customer satisfaction and external variables of financial performance. The sampling technique uses a cluster random sampling technique with random sample types based on area. The results of this study indicate that H1 Service has no effect on customer satisfaction, whereas H2 network quality has no effect on customer satisfaction, and H3 competitive prices have a significant effect on customer satisfaction. Based on the three equations, it proves that customer satisfaction can affect financial performance, the higher the customer satisfaction, the higher the financial performance obtained by the company. The smaller the customer satisfaction, the smaller the financial performance obtained by the company.
Dapatkah Laba Komprehensif Digunakan Untuk Memprediksi Financial Distress? Kusuma, Marhaendra
TEMA Vol. 25 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.1.47-61

Abstract

So far, research in predicting bankruptcy only involves net income, not much of it involves comprehensive income, even though Financial Accounting Standards (SAK) in Indonesia and IFRS change the presentation of the profit and loss report by adding comprehensive income. Especially in the financial sector with high ownership of financial assets and liabilities and the application of fair value accounting. The results of research on 41 financial sector companies listed on the IDX during 2019 - 2022 show that comprehensive profit can be used to predict bankruptcy, this is because all the variables that make up the Altman Z-Score formulation, such as working capital, profit before interest and tax, operational income, retained earnings and share market value are interrelated with comprehensive income. The originality of this research is testing the ability of comprehensive income to predict bankruptcy, including disaggregating financial statements into the components of net income, other comprehensive income and reclassification.   Abstrak Riset selama ini dalam memprediksi kebangkrutan hanya melibatkan laba bersih, belum banyak yang melibatkan laba komprehensif, padahal Standar Akuntansi Keuangan (SAK) di Indonesia dan IFRS, merubah tampilan penyajian laporan laba rugi dengan penambahan informasi laba komprehensif. Terutama pada sektor keuangan dengan kepemilikan aset keuangan dan liabilitas yang tinggi dan penerapan fair value accounting yang berdampak pada nilai laba komprehensif yang disajikan. Hasil penelitian di 41 perusahaan sektor keuangan yang terdaftar di BEI selama 2019 – 2022 menunjukkan bahwa laba komprehensif dapat digunakan untuk memprediksi kebangkrutan, hal ini dikarenakan semua variabel pembentuk formulasi Altman Z-Score, seperti modal kerja, laba sebelum bunga dan pajak, pendapatan operasional, saldo laba dan nilai pasar saham saling terkait dengan laba komprehensif. Penggunaan laba komprehensif dirasa lebih menyeluruh mengukur pendapatan dari unsur yang telah nyata terealisasi dan unsur yang berpotensi akan terealisasi dimasa mendatang. Originalitas penelitian ini adalah pengujian atas kemampuan laba komprehensif dalam memprediksi kebangkrutan, termasuk mendisagregasi laporan keuangan dalam komponen laba bersih, penghasilan komprehensif lainnya dan reklasifikasi.
Co-Authors Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Akhmad Naruli Anggita Septiarni Anis Marjukah Anis Marjukah Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beny Mahyudi Saputra Che Manisah Mohd Kasim Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Fiola Amanda Purnamasari Fitria Nurul Izza Gadis Ragil Krisistiya Hanifah Puspita Sari Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Muhammad Alfa Niam Nunes, Mariano Nur Rahmanti Ratih Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Purwanti, Asih Tugi Puspita Sari, Hanifah Putri Agnestasya Permatasari Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Srikalimah, Srikalimah Violy Amanda Salsabilla Wahyudi, Moch. Yuniep Mujati Suaidah YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI