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Research in Accounting Journal
Published by Yayasan Riset dan Pengembangan Intelektual
ISSN : 27157881     EISSN : 27157873     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the journal for publishing articles reporting the results of research in the areas : Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting Public Sector Accounting The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 50 Documents
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ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN PESANAN (JOB ORDER COSTING) PADA RAFI JAYA MEBEL (RJM) SUAK TEMENGGUNG Handayani, Emi Siti; Winarni, Winarni; Akiah, Siti; Suriyanti, Linda Hetri
Research in Accounting Journal (RAJ) Vol. 1 No. 2 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.104

Abstract

If management in a company is well managed, it will certainly provide greater benefits in terms of company progress. Where the direction of thinking is clear in applying economic principles. The formulation of the problem in this study is for a production system based on work orders, where costs are accumulated based on work that imposes costs using a system approach to determining the cost of the order (Job Order Costing). The research method used is descriptive quantitative through survey research, observation interviews and documentation on objects. The results show that based on the calculation results it is known that the determination of the estimated production cost of an order can be utilized as one of the basis for determining the selling price that will be charged to the customer. In addition, the estimated production cost information is also useful as one of the bases to consider whether an order is accepted or not. The smaller the production costs to be set, the greater the selling price to be set. By determining the cost of production it will cover expenses or production costs, so that losses can be reduced by the company. For the production of retro teak tables, the estimated selling price charged to the buyer is Rp. 4,800,000, with an estimated production cost of Rp. Rp 3,900,000, and the actual production cost of Rp 3,968,000. So it can be concluded that the determination of the estimated selling price and the estimated production costs affect the determination of the production costs at Rafi Jaya Furniture Suak Temenggung. Using a Job order costing sheet card to make it easy to record costs directly to the base price card, the production order number must be listed above the order cost card.
PENGARUH PERILAKU BIAYA DALAM HUBUNGANNYA DENGAN PERUBAHAN VOLUME KEGIATAN PERUSAHAAN Irwanty, Agnes; Ramadhani, Fitri; Gusna Putri, Rika; Hetri Suriyanti, Linda
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.233

Abstract

This study aims to provide an explanation of changes in company volume in terms of cost behavior. The results of this research can be used by companies to determine selling prices because selling prices affect sales volumes, sales volumes affect production volumes, and production volumes affect costs. And companies must be able to calculate and classify costs as accurately as possible so that the company knows in detail how much it costs and can help management increase profits. The research method used in this research is the decriptif method in which the writer collects data from the company, observes company activities, and interviews with sections related to the problem discussed, and studies lecture notes and other references to support this research. Research conducted gives the results that so far, the company has never conducted an analysis of profits using the method of cost-volume-profit analysis. Through this research we as the authors analyze and classify costs that are grouped into variable costs and fixed costs. The results of the study are based on October, November, and December 2019 because if there are some improper costs in the way they are classified, it can affect the size of the company's profits.
ANALISIS PERILAKU BIAYA TERHADAP MAHASISWA Laksamana, Candra; Nur Fahira, Dinda; Widya Putri, Wika
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.238

Abstract

The purpose of this study is to analyze the allocation of costs spent by a student for his needs through an accounting perspective. The benefit of this research is that every individual can overcome life problems, which are mostly related to material or resources. When individuals are faced with various offers from the surrounding environment, then they must be able to react by determining the profit and loss through cost analysis to be able to survive. In this study using the interview method in data collection and grouping into two parts including student students and students who do not work. The results of the analysis of the cost grouping can be seen that the highest average costs incurred are secondary costs, followed by primary costs and finally tuition fees. Where secondary costs are costs incurred for entertainment such as watching, playing, hageout, and others. Primary costs are costs incurred for the basic needs of students such as books, fuel, make-up and others. And tuition fees are costs incurred to pay one semester tuition.
ANALISIS PERBANDINGAN METODE BIAYA TRADISIONAL DAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PERUSAHAAN KONVEKSI FIRMAN Hidayat, Rahmat; Wati, Delvia; Ardila, Novrisa; Tachta Hinggo S, Hichmaed
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.239

Abstract

Increased business competition in various fields is the basis of this research. Good cost control will provide effectiveness and efficiency in spending costs so that optimal profits can be obtained in the midst of increasing business competition. The research method is a descriptive analysis method. Data collection is done through interviews, library research, documentation, and internet searching. The results showed that the Word convection company was not suitable to use the activity based costing method because it showed a higher value than the traditional cost method with a difference in value of Rp 1,503,509.
PERANAN PENGENDALIAN MANAJERIAL DI TENGAH KRISIS GLOBAL AKIBAT PANDEMI COVID-19 PADA PERUSAHAAN RETAIL Nurdia Rosa, Sara; Apriyanti Simbolon, Pasca; Hetri Suriyanti, Linda
Research in Accounting Journal (RAJ) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i2.245

Abstract

Since COVID-19 entered Indonesia in February 2020, as a result the Indonesian government is currently taking steps to social distancing activities to the community. Where people are asked to maintain a distance of 1-2 meters when interacting to minimize the spread of the virus. So that schools, universities, offices, agencies under the auspices of the government closed their operational activities and replaced with activities at home. Indirectly, will result in a weakening of the economy so that many retail companies suffer losses and are forced to Terminate Employment. Lack of accurate decision making by a manager will not make retail companies last long. This case study aims to determine the role of Managerial Control in a Manager's decision making. The method used is descriptive and qualitative data forms. This case study states that a manager in an effort to continue the company takes the decision to reduce fixed costs in the form of employee salary costs without looking at the opportunities of the COVID-19 pandemic situation by utilizing technological advances in communication and information such as online shops to market their products.
ANALISIS KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJWESKI, FOSTER, DAN GROVER PADA BANK MANDIRI Tbk. Saputra, Irfan; Chandra Hermanto, Willi; Azmi, Zul; Akhmad, Ikhbal
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i3.312

Abstract

This research is motivated by the passion to provide an overview of the bankruptcy method, in terms of bankruptcy analysis. The writing of this article aims to provide a comprehensive view and description of the bankruptcy analysis method which is classified into several methods including: Altman Z-Score, Springate, Zmijweski, Foster, and Grover methods. The results of this study are expected to be used by readers in making financial decisions related to Bank Mandiri Tbk. For academics, this paper is useful for adding insight and bringing theoretical concepts closer to a practical level. Based on the discussion in this study, basically the existing analysis method is not merely an absolute consideration in making decisions but aims to be a complement or activity that has a measuring value that can add understanding and truth to reality with existing financial reporting.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJWESKI, DAN GROVER PADA PT.ULTRAJAYA MILK INDUSTRY AND TRADING COMPANY TBK DARI TAHUN 2016-2019 Rahmawati, Novia; Sansitika, Desy Ria; Azmi, Zul; Suryadi, Nanda; Sinaga, Annisa Nauli
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i3.313

Abstract

The purpose of this study is to determine, analyze, and predict the financial difficulties faced by PT. Ultrajaya Milk Industry and Trading Company Tbk which are listed on the Indonesia Stock Exchange for the 2016-2019 period using the Atman Z-Score, Springate, Zmijweski, and Grover methods. This study uses secondary data, namely the annual financial statements of PT.Ultrajaya Milk Industry and Trading Company Tbk for the 2016-2019 period, recorded using document technique records and analyzed using the Atman Z-Score, Springate, Zmijweski, and Grover methods. The final results of this study indicate that PT.Ultrajaya Milk does not experience Financial Distress, this is because the results of using these methods obtain numbers that exceed the standards set by the method.
ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN, SPRINGATE, ZMIJWESKI DAN GROVER PADA PT. INDOFOOD CBP SUKSES MAKMUR TBK PERIODE 2016-2019 Nurliyana, Nurliyana; Aprialinita, Dhea
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.368

Abstract

This study aims to determine and analyze the level of potential bankruptcy by PT. Indofood CBP Sukses Makmur 2016-2019 period. Bankruptcy of a company can be seen and measured through financial statements, by analyzing financial statements. To research the company, researchers used 4 methods, namely the the method of Altman, Springate, Zmijweski and Grover. This type of research is descriptive quantitative. The source of data used in this study is secondary data. The results of this study indicate that PT. Indofood CBP Sukses Makmur Tbk for the 2016-2019 period has no potential for bankruptcy, because based on the results of the calculation of the four methods, the value exceeds the standard set by the methods.
ANALISIS KEUNTUNGAN DAN TITIK IMPAS (BREAK EVEN POINT) (Studi Kasus Industri Rumah Tangga Tahu Ibu Sugeng) Putri Junaini, Adek; Ayuningtyas, Setiani; Akbar, Taufiq
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.373

Abstract

The company tries to obtain maximum profit so that the survival of the company continues to run from time to time, good and efficient management is a management that can manage and make decisions that are useful for the survival of the company in order to achieve goals. One approach that management uses in planning earnings is the Break Even Point analysis. Through Break Even Point, a company can easily determine the sales volume needed to achieve the desired profit level. This study aims to analyze the sales of april 2021 to plan profit in May 2021. The type of this research is descriptive quantitative approach, data collection tools using interviews and documentation on home industry Of tofu Ms. Sugeng financial data.
ANALISIS PERBANDINGAN METODE BIAYA TRADISIONAL DAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL MENENGAH TOKO KARYA OLI Nur Wulanda, Elvira; Isneli, Yeni; Juliano, Michel
Research in Accounting Journal (RAJ) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i1.377

Abstract

Calculation of Cost of Production is a calculation of all production costs that must be incurred to process a raw material to become finished goods or process services within a certain period of time. Considering the importance of calculating the cost of production, it has led to a new method in calculating the cost of production, known as the Activity-Based Costing (ABC) System. Toko Karya Oli currently still uses the traditional system in determining its cost. Based on the results of the study, the following conclusions can be drawn: Activity Based Costing is an accounting method that calculates each cost incurred in each activity with a different allocation for each activity. ABC is more focused on costs on products that are sourced from the process during production. While the traditional calculation method is a calculation based on the stage of production of goods in each unit. Calculation of the cost of production using the Activity Based Costing method provides a large profit calculation compared to using traditional calculation methods. This is because the Activity Based Costing method calculates every detail issued with a different allocation for each activity.

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