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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Titania Zahra Nurliyan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Implementasi Akuntansi Manajemen terhadap Pengendalian Biaya Produksi pada PT Garudafood Putra Putri Jaya Tbk Anisah Rusnadi; Feby Dwi Lestari; Zahreyski Pardiansyah; Titania Zahra Nurliyan
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.v4i4.5203

Abstract

The purpose of this study is to examine how PT Garudafood Putra Putri Jaya Tbk uses management accounting to support production cost control between 2020 and 2024. Using secondary data from the company's financial records and official publications of the Indonesia Stock Exchange (IDX), a descriptive qualitative research methodology was employed. This study's primary goal is to determine how much operational effectiveness and business profitability can be increased by implementing management accounting strategies such responsibility accounting, activity-based costing, variance analysis, and budgeting.. The findings reveal that the management accounting system applied by PT Garudafood plays a vital role in helping management identify sources of inefficiency, optimize resource utilization, and improve data-driven decision-making. Budgeting serves as an effective planning and control tool, while variance analysis is used to evaluate differences between actual and budgeted costs to determine corrective actions. The application of ABC allows the company to allocate overhead costs more accurately based on production activities, whereas responsibility accounting strengthens accountability and performance within each work unit. However, the company still faces challenges such as fluctuations in raw material prices, limitations in accounting information systems, and supply chain complexity. Overall, this study concludes that the effective implementation of management accounting significantly enhances cost efficiency, profitability, and the long-term sustainability of PT Garudafood in an increasingly competitive food industry.
Analisis Laporan Keuangan KSPPS Nur Insani Tahun 2021-2023 dengan Rasio Keuangan Ammara Ghina Abiyyu Zahira; Anisah Rusnadi; Muhammad Zaqi Subagya; Feby Dwi Lestari; Titania Zahra Nurliyan
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.v5i1.5520

Abstract

This study aims to evaluate the financial performance of KSPPS Nur Insani for the 2021–2023 period through the analysis of various financial ratios, such as liquidity, solvency, profitability, and activity. The method used is descriptive quantitative, utilizing secondary data obtained from the cooperative's financial statements. The analysis results indicate that the cooperative has a very high level of liquidity, indicating a fairly good ability to meet short-term obligations. However, the cooperative's capital structure is still dominated by debt, indicating a dependence on external financing. The cooperative's profitability shows a positive trend, with profits continuing to increase annually. The activity ratio also shows stable performance despite a decline in fixed asset utilization, which could be an area of ​​concern for further management. Overall, the financial condition of KSPPS Nur Insani is in the good category and has shown positive developments over the past three years. The cooperative can maintain this performance by increasing the efficiency of fixed asset use and continuing to pay attention to its financing structure to achieve a better balance between equity and debt.
Co-Authors Ammara Ghina Abiyyu Zahira Anisah Rusnadi Feby Dwi Lestari Muhammad Zaqi Subagya Zahreyski Pardiansyah