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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Hayuningtyas Pramesti Dewi
Departemen Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS VARIAN ANGGARAN SEBAGAI PENGENDALIAN BIAYA PROYEK PADA PT KREASI TIGA PILAR (POSITIVE) STUDI UNTUK PROYEK SONY STORE TAHUN 2014 – 2016 Hayuningtyas Pramesti Dewi; Sari Retno Setiowati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 1 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i1.504

Abstract

This study tries to analyze the budget difference with the realization of activities at PT Kreasi Tiga Pilar during 2014 until 2016. The activity analyzed is the cost of making Sony Store project in three different places. The difference (variance) of the project cost is calculated from the variance of raw material costs, direct labor costs and overhead costs. The results of the study show that during the year 2014 to 2016 there is still a variance between the budget with the realization of the implementation of activities that are potentially unprofitable for the company.
ANALISIS PERHITUNGAN HARGA JUAL PRODUK DENGAN DASAR HARGA POKOK PESANAN METODE FULL COSTING STUDI PADA UD. KUBE MAWAR PUTIH Gendis Hardiyanti Aprilia; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5 No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v5i3.510

Abstract

This study aims to determine the product selling price based on the order price of UMKM UD. Kube Mawar Putih. Data is obtained by means of interviews and documentation studies and analyzed by comparing the calculation of the production cost which has been carried out by the company with the calculation of the cost of goods with the full costing method. The result of the study show that the difference in advantegous if the company uses the calculation of full costing method.
DETERMINAN KUALITAS LABA Alfiani Putri; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.969

Abstract

The purpose of this study is to investigate factors that may influence earnings quality, namely the Investment Opportunity Set, the Independent Board of Commissioners, and the Audit Committee. Data were obtained from the Indonesia Stock Exchange, specifically the annual reports of Heavy Construction, Civil Engineering, and Telecommunication companies, and were tested using multiple linear regression analysis. The results indicate that the Investment Opportunity Set has a positive effect on earnings quality, while the Independent Board of Commissioners and the Audit Committee have no effect on earnings quality
Co-Authors Alfiani Putri Dewi Rahayu Gendis Hardiyanti Aprilia Ilham Fadilah Riri Oktaviani Rodiyatan Mardiah Sari Retno Setiowati Try Masroyany