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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Indri Jihani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Peranan Akuntansi Manajemen dalam Tren Biaya Produksi: Studi Kasus PT. Adhi Karya (Persero) Tbk Naifah Amelia Ramadhani; Lutfatul Umamah; Indri Jihani; Salsa Oktavia Salbina
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i4.5196

Abstract

This study aims to analyze the role of management accounting in examining production cost trends, with the main focus of this study being to observe patterns of change in production costs, particularly in the components of direct raw material costs (DRMC), direct labor costs (DL), and factory overhead costs (FOC) at PT. Adhi Karya (Persero) Tbk and the extent to which the application of management accounting improves competitiveness, optimizes cost performance, increases operational efficiency, and improves the decision-making process. This study uses a descriptive qualitative approach using secondary data in the form of company financial reports, books, and relevant scientific articles. The analysis technique used is content analysis, and source triangulation is carried out to increase data validity. The results show that the management accounting system implemented by PT. Adhi Karya provides accurate cost information, enabling management to control production costs effectively. In addition, management accounting helps identify cost variables that affect fluctuations in production costs, as well as supporting budget planning and production performance evaluation. This study confirms that the optimal implementation of management accounting plays an important role in maintaining production cost stability and increasing the company's competitiveness. The conclusion of this study suggests that PT. Adhi Karya should continue to develop a management accounting system that is adaptive to changes in the business environment in order to face future production cost challenges.
Analisis Penerapan SAK-EMKM pada Laporan Keuangan UMKM : Studi Kasus Kedai Sayur Ibu Diana Salsa Oktavia Salbina; Indri Jihani; Naifah Amelia Ramadhani; Lutfatul Umamah; Abdul Qodar Riyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5629

Abstract

MSMEs play an important role in the economy, even though most business actors still find it difficult to prepare financial statements in accordance with accounting standards. This is also the case with Ibu Diana's Vegetable Stall MSME, which still uses simple record keeping, thereby reducing the quality of the financial information produced. Based on this, this study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) at Ibu Diana's Vegetable Shop and identify the benefits and obstacles encountered in implementing these standards. This study uses a qualitative method with a case study approach. Informants were determined purposively, namely the owner of Kedai Sayur Ibu Diana, then expanded through the snowball technique to obtain additional sources. Data were collected through triangulation techniques, which included in-depth interviews about how to record business activities and documents related to finance. The results of the study show that Kedai Sayur Ibu Diana has not fully implemented SAK-EMKM due to limited understanding, lack of transaction evidence, and the absence of an organized recording system. However, the implementation of standards has the potential to provide benefits in the form of increased recording accuracy, reliability of financial information, and ease of decision making. This study shows that accounting assistance and training are very important for MSME players so that they can effectively implement SAK-EMKM.
Co-Authors Abdul Qodar Riyanto Lutfatul Umamah Naifah Amelia Ramadhani Salsa Oktavia Salbina