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All Journal Journal of Empowerment Community Jurnal Equilibrium
Gandana, Ega
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Laba Industri Manufaktur Sektor Makanan yang Terdaftar di Bursa Efek Indonesia (BEI) Sebelum dan Sesudah Penyesuaian Tarif PPN Menjadi 12% Gandana, Ega; Kurniawati , Yuyun
JURNAL EQUILIBRIUM Vol. 6 No. 1 (2026): VOLUME 6 NOMOR 1 TAHUN 2026
Publisher : Program Studi Ekonomi Pembangunan Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jeq.v6i1.7499

Abstract

This study attempts to quantitatively measure the implications of the VAT rate adjustment from 11% to 12% on operational profitability, particularly gross profit, in the food and beverage manufacturing segment listed on the Indonesia Stock Exchange (IDX). To examine this impact, we adopted a comparative descriptive research design, comparing financial statement data from the third quarter of 2024 (pre-increase period) with the third quarter of 2025 (post-increase period). A total of 26 companies were selected through purposive sampling to be the subjects of analysis to provide an in-depth picture of this sector's adaptation to changes in tax regulations. The results of the study show that there are variations in the impact among the sample companies. Most companies experienced a decline in gross profit due to increases in raw material, distribution, and operational costs that could not be fully passed on to consumers in order to maintain sales volume (high demand elasticity). Conversely, several companies actually recorded an increase in gross profit due to managerial capabilities in cost efficiency, brand strength, and greater economies of scale in mitigating fiscal pressures. Overall, this study concludes that the resilience of companies' profits amid the 12% VAT policy shock is highly dependent on the characteristics of the product and the effectiveness of each entity's cost management.
Optimalisasi Pengelolaan Keuangan Klinik Zarzia Tasikmalaya Melalui Program Sosialisasi Dan Pelatihan Pencatatan Akuntansi Surayuda, Rama Nugraha Irawan; Gandana, Ega; Rohmaniyati, Mela
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2559

Abstract

Financial statement are one of an important factor which is needed by many business people, including those in the healthcare sector. Zarzia Clinic is a clinic that provides various medical services, such as outpatient care, circumcision, inpatient care, and a 24-hour emergency room. Zarzia Clinic has difficulty in recording financial transactions in a regular and structured manner. This community service activity was carried out on October 15, 2025, with the aim of providing information and training on accounting records so that Zarzia Clinic managers could better understand and be able to keep accounting records, including preparing financial statements properly. The methods used in this activity were information sharing, guidance, and training, which were carried out from October 15 to 30, 2025. The results of this activity showed an increase in participants' understanding of the importance of accurate financial recording in accordance with applicable accounting standards, as well as their ability to compile accurate and transparent financial reports. At the end of the training, participants were given a test to measure their understanding, and the results showed that most participants were able to perform well, which was then verified through cross-checking by the owner of the Zarzia Clinic.
Co-Authors Kurniawati , Yuyun Rohmaniyati, Mela Surayuda, Rama Nugraha Irawan