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Accounting Progress
Published by Sekolah Tinggi Ilmu Ekonomi Bina Karya
ISSN : -     EISSN : 29630177     DOI : https://doi.org/10.70021/ap
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Journal merupakan Jurnal yang memuat isu-isu di bidang Akuntansi dan Keuangan. Jurnal Akuntansi diterbitkan 2 kali dalam setahun pada Bulan Juni dan Bulan Desemebr . Jurnal ini diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Bina karya. Jurnal yang di-submit ke Jurnal Akuntansi akan melalui proses Peer-Review. Jurnal yang diterima akan tersedia untuk di-download secara online. Bahasa yang digunakan adalah bahasa Indonesia dan bahasa Inggris.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 50 Documents
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Penerapan Persamaan Fungsi Linier dalam Menentukan Analisis Break Even Point (BEP) pada UMKM Cici Puspaningrum
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.275

Abstract

This study aims to analyze the application of linear function equations in determining the Break Even Point (BEP) for the UMKM Keripik Dewi, serving as a foundation for profit planning and performance evaluation. Using a quantitative descriptive approach, the research processes annual data on sales, fixed costs, and variable costs. The results indicate that linear functions effectively describe the relationship between total costs, revenues, and production volume, enabling accurate BEP calculation in both units and monetary value. The findings show that BEP analysis helps microbusinesses determine minimum production targets, control costs, and anticipate potential losses. Furthermore, this method provides clear insight into the contribution margin required to reach profitability. Overall, the application of linear function models proves to be a simple yet functional analytical tool for UMKM, enhancing accuracy in business planning and operational decision-making.
Analisis Peluang Dan Tantangan Koperasi Desa Merah Putih Dalam Pemberdayaan Ekonomi Desa Rodi Syafrizal; Cindi Aulia; Liza Widya Hasyim
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.287

Abstract

Rural-urban inequality remains a structural problem in national economic development. This disparity is characterized by low rural income, limited infrastructure, and weak human resource capacity. The "Koperasi Desa Merah Putih" (Red and White Village Cooperative) is present as a potential solution to bridge this gap through local economic empowerment. This study aims to analyze the opportunities and challenges faced by the cooperative in empowering the village economy. This research employs a descriptive qualitative approach with literature study and phenomenological analysis methods. The results indicate that the cooperative has significant opportunities in managing local natural resources and utilizing village funds for productive businesses. However, major challenges include low managerial capacity, limited capital access, and strict market competition with established private sectors. The study concludes that revitalization of the cooperative through human resource training, digitalization, and strategic partnerships is essential to strengthen the rural economic structure.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Metyria Imelda Hutabarat
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
FINANCIAL REPORT ANALYSIS : Empirical Study of Aneka Tambang Tbk Company In 2023 Mangasi Sinurat; Rico Nur Ilham; Mohd. Heikal
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.289

Abstract

This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.
Analisis Efisiensi Biaya Produksi Dalam Penetapan Laba Pada Peternakan Pir Azrul Fani Saragih Rapat Piter Sony Hutauruk
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.290

Abstract

This study aims to analyze cost efficiency and profit determination at Pir Azrul Fani Saragih Poultry Farm based on five production cycles. This research employs a descriptive qualitative approach using primary data obtained through interviews and secondary data derived from cost and revenue records for each cycle. The results indicate that total production costs consist of raw material costs, direct labor costs, and overhead, with raw materials being the largest and most volatile component. The cost efficiency analysis shows that the first three cycles achieved efficiency levels below 100%, while the fourth and fifth cycles experienced inefficiency due to actual costs exceeding budgeted amounts. Profit also fluctuated, with the highest value recorded in the second cycle at Rp17,121,776 and the lowest in the fifth cycle at Rp5,631,332. These findings demonstrate that profit is strongly influenced by a combination of selling price variations and the effectiveness of cost control. The study concludes that cost control has not been consistently implemented, indicating the need for standard costing and more systematic cost evaluation to enhance business profitability.
Analisis Pengaruh PDRB, Upah Minimum Provinsi, dan Inflasi Terhadap Pengangguran di Provinsi Sumatera Utara Tahun 2011–2023 Harbain Harbain; Muhammad Harfandi Harahap
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.307

Abstract

Pengangguran merupakan isu penting dalam pembangunan ekonomi berkelanjutan. Studi ini bertujuan untuk menganalisis hubungan antara Produk Domestik Bruto Regional (PDB), Upah Minimum Provinsi (UMP), dan Inflasi di Provinsi Sumatera Utara pada periode 2011–2023. Data yang digunakan adalah data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Provinsi Sumatera Utara dan Badan Pusat Statistik (BPS) Indonesia, berbagai jurnal ilmiah, dan lain-lain. Metode analisis yang digunakan adalah regresi linier berganda dengan pendekatan Ordinary Least Squares (OLS) dan perangkat lunak statistik SPSS 26. Hasil persamaan regresi linier adalah Y = 6,419 − 0,125X1 + 0,006X2 + 0,064X3 + ε. Uji T sebagian menunjukkan hanya PDRB yang memiliki hubungan negatif dan yang lainnya juga positif, dan tidak ada yang signifikan. Pada uji t, PDRB tidak signifikan terhadap pengangguran (t hitung = -1,704 > t tabel (1,812) atau sig = 0,123 > 0,05). Pada uji t, Upah Minimum Provinsi (UMP) tidak signifikan terhadap pengangguran (t hitung = 0,183 > t tabel (1,812) atau sig = 0,859 > 0,05)). Pada uji t, Inflasi tidak signifikan terhadap pengangguran (t hitung = 1,191 > t tabel (1,812) atau sig = 0,264 > 0,05). Secara simultan, variabel PDRB, Upah Minimum Provinsi (UMP), dan Inflasi memiliki hubungan positif tetapi tidak signifikan terhadap pengangguran (F hitung = 1,160 < F tabel 3,86 dan sig = 0,377 > 0,05). Nilai koefisien determinasi (R²) hanya 0,279% yang menunjukkan bahwa 99,279% variasi pengangguran dijelaskan oleh diluar ketiga variabel tersebut. Hasil penelitian ini menunjukkan bahwa pengangguran di Provinsi Sumatera Utara dapat dikurangi dengan meningkatkan jumlah pekerja di sektor padat karya, Upah Minimum Provinsi dapat diterima oleh kedua pihak, dan inflasi dikendalikan secara berkelanjutan untuk menjaga daya beli masyarakat
Pengaruh Profitabilitas Terhadap Nilai Perusahaan: Moderasi Pengungkapan Corporate Social Responsibility Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.308

Abstract

This study aims to analyze the effect of profitability on firm value and the role of Corporate Social Responsibility (CSR) disclosure in moderating this relationship in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used was purposive sampling, resulting in 15 companies that met the research criteria. Data analysis was conducted using panel data regression analysis and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value. In addition, CSR disclosure is proven to moderate the effect of profitability on firm value by strengthening the relationship. These findings suggest that investors not only consider a company’s ability to generate profits, but also pay attention to the company’s commitment to social responsibility and business sustainability. The implications of this study indicate that companies need to maintain a balance between achieving financial performance and implementing CSR in order to enhance investor confidence and strengthen firm value.
Fenomena Fear of Missing Out (FOMO) Investor Saham dalam Ekosistem Media Sosial Digital: Pengaruh Financial Influencer dan Algoritma Media Sosial melalui Literasi Keuangan Mangasi Sinurat
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.310

Abstract

This study aims to analyze the influence of Financial Influencers and Social Media Algorithms on stock investors’ Fear of Missing Out (FOMO) through Financial Literacy as an intervening variable. The development of digital social media has transformed investor behavior in making investment decisions, particularly due to the influence of financial influencer content and social media algorithm systems that intensively display investment-related information to users. This study employed a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 4 software. The research sample consisted of 200 stock investors selected using purposive sampling techniques. Data collection was conducted through questionnaires using a Likert scale. The results showed that Financial Influencers and Social Media Algorithms had a positive and significant effect on Financial Literacy and stock investors’ Fear of Missing Out (FOMO). In addition, Financial Literacy also had a positive and significant effect on Fear of Missing Out (FOMO). The indirect effect testing demonstrated that Financial Literacy significantly mediated the influence of Financial Influencers and Social Media Algorithms on stock investors’ Fear of Missing Out (FOMO). This study proves that the development of the digital social media ecosystem plays an important role in shaping modern stock investor behavior, both from rational and psychological investment perspectives.
Analisis Sistem Pengendalian Internal Pembelian Bahan Baku Pada PT. Inalum Rapat Piter Sony Hutauruk; Daniel Collyn; Rika Surianto Zalukhu
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.311

Abstract

This study aims to analyze the implementation of the internal control system for raw material purchasing at PT Indonesia Asahan Aluminium (INALUM). Internal control in the raw material purchasing process plays an important role in maintaining the effectiveness of company operations, minimizing the risk of errors and fraud, and ensuring the continuity of the production process. This study employed a qualitative approach with a descriptive method. Research data were obtained through observation, interviews, and documentation. Interviews were conducted with parties directly involved in the raw material procurement process, namely the Material Management Section and the Procurement Section. In addition, this study utilized supporting documents such as Standard Operating Procedures (SOP), business process documents, and company reports. The results indicate that the internal control system for raw material purchasing at PT INALUM has been implemented properly and systematically. The raw material procurement process is carried out through several stages, including the preparation of Purchase Requisition (PR), tender process, technical and business evaluation, negotiation, issuance of Purchase Order (PO), contract preparation, goods receipt, and payment. The company has also implemented segregation of duties, authorization systems, access restrictions, and the use of SAP and Ipro systems to support inventory control and raw material procurement processes. Furthermore, the company applies a risk mitigation strategy through Ad Hoc transactions to address raw material supply constraints under certain conditions. Based on the evaluation results, the internal control system for raw material purchasing at PT INALUM is in accordance with internal control principles and is capable of supporting the effectiveness and efficiency of the company’s raw material procurement process.
Maqasid al-Shariah dan Konvergensi ESG di Pasar Modal Islam: Tinjauan Sistematis tentang Kerangka Kerja, Bukti Empiris, dan Tantangan Implementasi Didik Gunawan
Accounting Progress Vol. 5 No. 1 (2026): Accounting Progress Edisi Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v5i1.312

Abstract

This study aims to synthesize the literature on the convergence between Maqasid al-Shariah and Environmental, Social, and Governance (ESG) principles in the Islamic capital market ecosystem. Using a Systematic Literature Review (SLR) of selected literature from 2020 to 2025, this study evaluates various theoretical frameworks, empirical evidence, and implementation challenges faced by Islamic financial instruments such as green sukuk. The research findings indicate that Maqasid al-Shariah provides a substantial ethical foundation for ESG metrics, which in turn enhances market resilience and company value amidst global economic uncertainty. However, the study also identifies significant barriers in the form of regulatory fragmentation and the risk of greenwashing, which could threaten market integrity. The primary value of this research lies in providing a strategic roadmap for regulators and practitioners to harmonize global Sharia sustainability standards. By bridging the gap between formal Sharia compliance and measurable environmental impact, this study makes a crucial contribution to the development of a more transparent and public-benefit-oriented Islamic financial system in the future.

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