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R.Gesah Mukti Prabowo
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Fakultas Ekonomi Prodi Akuntansi Jln. Ki Mangun Sarkoro Beji- Tulungagung
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JAMANTA
Published by Universitas Tulungagung
ISSN : -     EISSN : 28277694     DOI : https://doi.org/10.36563/jamanta_unita.v1i1.417
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal ini penyebarluasan hasil penelitian (diseminasi), Analisis putusan maupun kajian ilmiah dari mahasiswa bersama pembimbingnya (corresponding author) yang dikelola oleh mahasiswa Fakultas Ekonomi program prodi Akuntansi, Universitas Tulungagung. JAMANTA diterbitkan 2 (dua) kali dalam setiap tahunnya pada bulan Juli dan Desember. Jurnal Mahasiswa Ekonomi Akuntansi diharapkan menjadi jurnal ilmiah dan berkaitan pada penelitian-penelitian Akuntansi oleh seluruh mahasiswa Akuntansi . Jurnal JAMANTA ini mempublikasikan artikel-artikel kontemporer mengenai akuntansi dari sebuah analisis kasus, jurnal ini diterbitkan dalam Bahasa Indonesia dalam versi online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "vol. 5 no. 1 (2025)" : 6 Documents clear
TAX COLLECTION DIGITALIZATION, BLOCKCHAIN TECHNOLOGY, AND FOREIGN EXCHANGE MARKET STABILITY: IMPLICATIONS FOR MODERN TAX POLICY Andaru Dwi Drestanta; Imam Mualim; Muhammad Ali Maskur
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1487

Abstract

Abstract The rapid advancement of digital technologies has fundamentally transformed tax administration and global financial systems, creating new opportunities to enhance transparency, efficiency, and regulatory compliance. Despite the growing adoption of digital taxation platforms, limited empirical attention has been given to the integrated relationship between tax digitalization, blockchain technology, foreign exchange (forex) market dynamics, and the behavioral financial perspectives presented in The Psychology of Money. This study aims to examine the influence of tax digitalization, supported by blockchain technology and behavioral financial literacy, on tax policy development, forex market dynamics, and digital financial governance. A quantitative research design was employed using secondary data obtained from tax authority reports, Bloomberg foreign exchange statistics, macroeconomic indicators, and literature related to The Psychology of Money. Complementary primary data were collected through questionnaire surveys measuring perceptions of digital tax adoption and blockchain integration. The data were analyzed using descriptive statistics, correlation analysis, multiple linear regression, and Vector Autoregression (VAR) to investigate both cross-sectional and dynamic relationships among the variables. The findings indicate that tax digitalization significantly improves administrative efficiency, transparency, and tax compliance, while blockchain technology strengthens transaction security, accountability, and fraud prevention within tax administration. Furthermore, monetary and fiscal policy adjustments associated with digital tax reforms influence forex market stability and contribute to the growing adoption of digital assets. The study also highlights that behavioral financial literacy, as conceptualized in The Psychology of Money, supports more adaptive financial decision-making in response to digital economic transformation. These findings provide practical implications for policymakers in designing integrated digital tax systems and contribute theoretically to the literature on digital taxation, blockchain governance, and behavioral finance in the era of financial digitalization.
ENHANCING GOOD GOVERNANCE TROUGH PUBLIC SECTOR PERFORMANCE AUDITS: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT ACCOUNTABILITY Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

The increasing demand for transparent and accountable public governance has highlighted the strategic role of performance audits in strengthening public financial management. While previous studies have extensively discussed either performance auditing or financial accountability, limited attention has been given to how financial management accountability functions as a mechanism through which performance audits contribute to the realization of good governance. This study aims to examine the effectiveness of public sector performance audits in promoting good governance through financial management accountability in Indonesia. A qualitative descriptive approach was employed using documentary research and non-participant observation. The data consisted of government financial statements, performance audit reports issued by the Audit Board of the Republic of Indonesia (BPK), fiscal regulations, government policy documents, and relevant academic literature. Data were analyzed using qualitative content analysis involving data organization, reduction, interpretation, and source triangulation to ensure the credibility of the findings. The results indicate that performance audits significantly strengthen financial management accountability by improving transparency, internal control systems, and outcome-based public financial reporting. The implementation of Government Accounting Standards (SAP) further enhances the quality and reliability of financial reporting, thereby supporting the realization of good governance. Nevertheless, the effectiveness of accountability remains constrained by disparities in human resource capacity, limited digital financial management systems, and organizational resistance to transparency. The study contributes to the public governance literature by emphasizing the mediating role of financial management accountability in linking performance audits with good governance. Practically, the findings highlight the importance of strengthening auditor competencies, digital governance, institutional commitment, and integrated oversight systems to promote sustainable and accountable public sector governance.
THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY: EVIDENCE FROM PT BANK RAKYAT INDONESIA (PERSERO) TBK Shabita Nuria Zahra; Gracia Chrisma Putri Kusuma; Aulia Wulandari; Fitri Puspita Ningrum; Maulana Rozak Saputra
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1616

Abstract

Responsibility accounting has become an essential managerial control system for enhancing financial transparency, accountability, and organizational performance, particularly within the banking sector where effective financial governance is critical. Although previous studies have examined the relationship between responsibility accounting and managerial performance, limited empirical evidence has specifically investigated its role in simultaneously strengthening financial transparency and accountability in Indonesia's state-owned banking institutions. Therefore, this study aims to analyze the implementation of responsibility accounting at PT Bank Rakyat Indonesia (Persero) Tbk and evaluate its contribution to transparent financial management and accountable corporate governance. This study employed a qualitative descriptive approach using secondary data collected through documentation of the Company's audited Annual Reports for 2023 and 2024, supported by relevant academic literature. The analysis focused on comparing budgeted and actual expenditures, evaluating budget realization, and assessing financial performance using Return on Assets (ROA) and Return on Investment (ROI) as complementary indicators of managerial effectiveness. The findings reveal that responsibility accounting has been effectively implemented, as reflected by high budget utilization rates of 97.60% in 2023 and 97.31% in 2024, stable profitability, consistent ROA performance, and only a marginal decline in ROI. These results indicate effective budgetary control, efficient resource allocation, disciplined financial management, and strengthened managerial accountability. Furthermore, the implementation of responsibility accounting enhances financial transparency by providing systematic financial reporting that supports informed decision-making and reinforces good corporate governance. This study contributes to the management accounting literature by providing empirical evidence of the strategic role of responsibility accounting in improving financial governance within Indonesia's banking industry. Practically, the findings offer valuable insights for financial institutions seeking to strengthen accountability, transparency, and sustainable organizational performance through responsibility-based management systems.
EVALUATING THE ROLE OF RESPONSIBILITY ACCOUNTING IN ENHANCING COST CONTROL AND MANAGERIAL ACCOUNTABILITY: EVIDENCE FROM PT INDOFOOD SUKSES MAKMUR TBK Nanda Putri Najwa Nanda; Apriliyani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1650

Abstract

Increasing competition in the manufacturing industry has intensified the need for effective production cost control to maintain operational efficiency and organizational competitiveness. Although responsibility accounting has been widely recognized as a managerial control system, empirical evidence regarding its effectiveness in enhancing cost control and managerial accountability within Indonesian manufacturing companies remains limited. This study aims to evaluate the role of responsibility accounting in enhancing cost control and managerial accountability at PT Indofood Sukses Makmur Tbk. A qualitative descriptive research design was employed using secondary data obtained from the company's published annual reports, audited financial statements, and other relevant corporate publications covering the 2021–2023 period. Data were analyzed through documentary analysis and budget variance analysis by comparing budgeted and actual production costs, including direct materials, direct labor, and manufacturing overhead. The findings indicate that responsibility accounting provides an effective framework for monitoring production costs through clearly defined responsibility centers, systematic budgeting, and performance reporting. Budget variance analysis enables management to identify favorable and unfavorable cost deviations, evaluate managerial performance objectively, and implement timely corrective actions. The study further reveals that responsibility accounting strengthens managerial accountability by improving budget discipline, operational efficiency, and evidence-based decision-making. These findings contribute to the management accounting literature by providing empirical evidence on the strategic role of responsibility accounting in supporting cost control and organizational governance. Practically, the study highlights the importance of integrating responsibility accounting with continuous performance evaluation to improve resource utilization and enhance managerial effectiveness in manufacturing organizations.
INTEGRATING COST-PLUS AND MARKET-BASED PRICING STRATEGIES TO SUSTAIN GROSS MARGIN: A CASE STUDY OF AN INDONESIAN PRECAST CONCRETE MANUFACTURER: (Studi Kasus Pada PT. Bogor Persada Indonesia) Putri Nabila Sulistiana; Luluk Adinda Safitri; Chintya Srirejeki Nababan; Laeliatus Sofia; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1659

Abstract

Background: Determining an effective selling price is crucial for corporate profitability and market competitiveness. Cost-Plus Pricing is widely used due to its simplicity, yet its practical capability to yield optimal financial performance remains debated. Research Gap: Prior literature shows contradictory evidence on Cost-Plus Pricing—some studies indicate it underestimates market rates, while others show overestimation—creating uncertainty about its effectiveness in sustaining competitive pricing and optimal gross margins. Objective: This study analyzes the implementation of Cost-Plus Pricing at PT. Bogor Persada Indonesia and evaluates its effectiveness in generating competitive selling prices while sustaining gross margins. Method & Data: Using a qualitative descriptive design, primary qualitative and quantitative data (2021–2023) were collected via online interviews and financial documentation. The primary product sample evaluated was the Heavy Duty (HD) Cover U-Ditch measuring 30 × 60 cm. Analytical Technique: Data were analyzed using the single-department process costing method and Gross Profit Margin (GPM) financial ratio analysis. Findings: Applying Cost-Plus Pricing with a 50% markup yielded a price of Rp 62,409, which is considerably below the company's price list (Rp 114,254) and market rate (Rp 109,500). Consequently, the firm adopts a hybrid strategy using Cost-Plus Pricing as an internal negotiation floor and market-based pricing for its official price list. This dual strategy sustained an average GPM of 58% (2021–2023), significantly outperforming the 30% industry benchmark. Implications: Practically, manufacturing firms should not rely on Cost-Plus Pricing in isolation; integrating cost floor boundaries with market-oriented pricing is vital to balance market competitiveness and long-term profitability. 
OPTIMIZING PRODUCTION DECISIONS THROUGH DIFFERENTIAL COST ANALYSIS: A CASE STUDY OF MAKE-OR-BUY STRATEGY IN MANUFACTURING anggi rizky imania; Diani Naraswari; Gaspar Pandi; Indah Agustin; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1660

Abstract

Increasing competition in the digital printing industry requires companies to optimize production decisions while maintaining cost efficiency and profitability. Although make-or-buy decisions are common in managerial practice, many small and medium-sized manufacturing firms still rely on managerial judgment rather than systematic cost analysis, creating the need for more objective decision-support approaches. This study aims to evaluate the application of differential cost analysis in determining the most economically advantageous production alternative at CV Haza Sarana Kreasi. A descriptive qualitative case study approach was employed using primary data collected through interviews and direct observation. The analysis was based on production cost data, including direct material costs, direct labor costs, manufacturing overhead, external procurement prices, production volume, defective products, and selling prices. Differential cost analysis and profitability analysis were used to compare internal production with external procurement. The findings reveal that the internal production cost was Rp 12,500 per meter, which was lower than the external procurement cost of Rp 13,500 per meter, resulting in a cost advantage of Rp 1,000 per meter. Furthermore, internal production generated a slightly higher net daily profit (Rp 407,500) than external procurement (Rp 405,000), despite losses caused by defective products. These results indicate that internal production is the more economically beneficial alternative for the company. The study demonstrates that differential cost analysis provides an effective managerial accounting tool for supporting make-or-buy decisions by identifying relevant costs and improving production efficiency. The findings offer practical guidance for manufacturing firms seeking to optimize production strategies and contribute to the growing body of knowledge on the application of differential cost analysis in managerial decision-making.

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