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Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Published by Universitas Tulungagung
ISSN : 29631513     EISSN : 28277694     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jamanta adalah jurnal yang berisi dari 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. Dengan berbagai topik berikut ini yaitu: Akuntansi Keuangan Akuntansi manajemen Akuntansi Sektor Publik Audit perpajakan Pasar Modal dan Investasi Akuntansi Perbankan dan Asuransi akuntansi untuk UKM Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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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.
VALUE-ADDED TAX INCREASE AND HOUSEHOLD CONSUMPTION IN INDONESIA: BALANCING FISCAL SUSTAINABILITY AND CONSUMER WELFARE Isnaila Fentiana Alfitriyeni; Eka Vaulana Rhodhiska Wulandari
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1791

Abstract

Value Added Tax (VAT) serves as one of Indonesia's primary sources of government revenue and plays a crucial role in supporting fiscal sustainability. The implementation of the 12% VAT rate in 2025 has generated considerable debate regarding its potential effects on household purchasing power and economic welfare. Although previous studies have examined either the macroeconomic consequences of VAT adjustments or tax administration, limited research has integrated the legal framework, tax collection mechanism, and socioeconomic implications of the new VAT policy within a comprehensive analytical framework. This study aims to examine the implementation of Indonesia's 12% VAT policy, analyze its impact on household consumption and government revenue, evaluate its effectiveness in balancing fiscal sustainability and tax equity, and propose policy recommendations. A qualitative descriptive approach was employed using documentary analysis and a literature review. The study utilized secondary data derived from government regulations, academic publications, official reports, and credible national and international economic sources. Data were analyzed through content analysis and comparative descriptive analysis to assess the relationship between VAT policy, consumer behavior, tax administration, and fiscal outcomes. The findings indicate that the VAT increase strengthens government revenue and supports fiscal sustainability; however, it also reduces household purchasing power, particularly among lower-income groups, and creates short-term inflationary pressures. The effectiveness of the policy depends on efficient tax administration, transparent implementation of the self-assessment system, and complementary fiscal measures, including targeted social assistance and tax exemptions for essential goods. This study contributes to the literature by providing an integrated perspective on VAT reform and offers practical insights for designing equitable and sustainable fiscal policies in Indonesia.
DETERMINANTS OF EFFECTIVE BALANCED SCORECARD IMPLEMENTATION IN THE INDONESIAN FMCG INDUSTRY: A SYSTEMATIC LITERATURE REVIEW Luluk Adinda Safitri; Intan Ayu Setiyani; Dhira Alifah Nazahra Putri; Adhelia Putri Paramita; Dwi Firdayani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1794

Abstract

The increasing complexity of today's business environment requires organizations to adopt comprehensive performance measurement systems that integrate both financial and non-financial dimensions. Although the Balanced Scorecard (BSC) has been widely implemented as a strategic performance management framework, previous studies have reported inconsistent implementation outcomes across organizations, particularly within Indonesia's Fast Moving Consumer Goods (FMCG) industry. This inconsistency indicates a limited understanding of the determinants influencing the effectiveness of Balanced Scorecard implementation. Therefore, this study aims to identify the determinants of effective Balanced Scorecard implementation in the Indonesian FMCG industry through a Systematic Literature Review (SLR). The study synthesized empirical evidence from previous research published between 2021 and 2025, focusing on two leading Indonesian FMCG companies, PT. Indofood CBP Sukses Makmur Tbk and PT. Unilever Indonesia Tbk. Relevant studies were collected from Google Scholar and ResearchGate and analyzed using a comparative qualitative synthesis based on the four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings reveal that the effectiveness of Balanced Scorecard implementation is primarily influenced by four determinants: the comprehensiveness of performance measurement indicators, operational efficiency and internal resource management, customer value creation and market responsiveness, and employee productivity and organizational learning capability. Overall, PT. Indofood CBP Sukses Makmur Tbk demonstrated more consistent performance across all Balanced Scorecard perspectives than PT. Unilever Indonesia Tbk. This study contributes to the strategic performance management literature by synthesizing empirical evidence on the determinants of effective Balanced Scorecard implementation and provides practical guidance for organizations seeking to strengthen integrated performance measurement systems.
POST-REPORTING EVENTS DISCLOSURE UNDER PSAK 210: EVIDENCE FROM PT UNITED TRACTORS TBK AND ITS IMPLICATIONS FOR FINANCIAL REPORTING QUALITY Athaya Allifia; Aufi Sekar Galih; Amanda Wulandari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1797

Abstract

The convergence of Indonesian Financial Accounting Standards with International Financial Reporting Standards has strengthened the importance of transparent disclosure of events occurring after the reporting period through PSAK 210. Despite this regulatory development, empirical evidence regarding the implementation of PSAK 210 remains limited, particularly in industries characterized by complex strategic investments. This study aims to analyze the implementation of PSAK 210 by PT United Tractors Tbk, evaluate its compliance with post-reporting event disclosure requirements, and identify opportunities for improving disclosure quality. A qualitative approach employing content analysis was adopted. The study utilized secondary data comprising the 2023 Annual Report, 2023 Consolidated Financial Statements, Notes to the Financial Statements, Independent Auditor's Report, and other official corporate publications of PT United Tractors Tbk. Data were analyzed through documentary analysis to evaluate the classification and disclosure of events after the reporting period in accordance with PSAK 210. The findings indicate that the company appropriately classified the additional investment in PT Supreme Energy Sriwijaya as a non-adjusting event because the legal recognition criteria had not been fulfilled at the reporting date. The transaction was therefore disclosed in the Notes to the Financial Statements and subsequently recognized in the 2024 financial statements after legal ownership was established. Although the company substantially complied with PSAK 210, disclosure quality could be further improved through explicit reference to the standard and the inclusion of quantitative information regarding the expected financial impact of material post-reporting events. This study contributes to the literature on PSAK 210 implementation and provides practical guidance for enhancing transparency, accountability, and financial reporting quality among publicly listed companies in Indonesia.
COST ACCOUNTING PERSPECTIVES ON PHARMACEUTICAL INVENTORY MANAGEMENT: EVALUATING FIFO IMPLEMENTATION AND DIGITAL RECORD-KEEPING IN COMMUNITY PHARMACIES Nessa Maulidhyna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1919

Abstract

Effective pharmaceutical inventory management is essential for maintaining operational efficiency, controlling costs, and ensuring the sustainability of community pharmacies. Despite the widespread application of inventory control practices, many small pharmacies continue to rely on manual recording systems, which increase the risk of inventory inaccuracies, medicine expiration, and inefficient cost management. This study aims to analyze pharmaceutical inventory management from a cost accounting perspective by evaluating inventory recording practices, the implementation of the First-In, First-Out (FIFO) method, inventory control mechanisms, and the impact of supplier price fluctuations at Shegia Farma Community Pharmacy. A descriptive qualitative approach was employed using primary data collected through semi-structured interviews, direct observations, and documentary analysis of inventory records, purchase invoices, and stock reports. Data were analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by methodological triangulation to enhance the credibility of the findings. The results indicate that routine inventory monitoring and consistent FIFO implementation have contributed to minimizing inventory obsolescence and improving inventory traceability. However, manual and spreadsheet-based recording systems remain vulnerable to data-entry errors, reporting delays, and limited real-time inventory visibility. Furthermore, supplier price fluctuations significantly affect procurement costs and profitability, highlighting the importance of effective cost control. This study contributes to the cost accounting literature by demonstrating that integrating FIFO, digital inventory recording, and systematic inventory control enhances financial accountability, operational efficiency, and sustainable pharmaceutical inventory management while supporting ethical business practices grounded in Islamic principles.
RECONCILING REGIONAL TAX REVENUE RECORDS: EVIDENCE FROM FINANCIAL REPORTING DISCREPANCIES BETWEEN REGIONAL GOVERNMENT AGENCIES IN BOGOR REGENCY, INDONESIA Regina Teflaka; Alifa Salsabilla; Niqita Khaerunisa; Rita Sandrasari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1920

Abstract

Accurate reconciliation of regional tax revenue is essential for ensuring the reliability, transparency, and accountability of local government financial reporting. However, recurring discrepancies in revenue records between Regional Government Work Units (SKPD) and Regional Financial Management Officers (PPKD) continue to undermine the quality of Local Government Financial Statements (LKPD) in Indonesia. Although previous studies have examined regional revenue management, limited research has integrated revenue recording practices, reconciliation procedures, and audit findings within a single case study. This study aims to identify the sources of regional tax revenue recording discrepancies between the Regional Revenue Agency (Bapenda) and PPKD of the Bogor Regency Government, analyze the institutional and technical factors contributing to these inconsistencies, and evaluate their implications for financial reporting quality. A descriptive qualitative approach was employed using documentary analysis of secondary data, including the 2022 Budget Realization Reports, regional tax revenue ledgers, reconciliation documents, Standard Operating Procedures, regional regulations, and audit reports. Data were analyzed through document comparison, data reduction, data display, and conclusion drawing based on the qualitative analytical framework of Miles, Huberman, and Saldaña. The findings reveal that discrepancies were primarily caused by inconsistent account coding, incomplete integration of financial information systems, differences in revenue recognition timing, reliance on manual data processing, and weaknesses in internal control. These issues reduced the reliability of the Budget Realization Report and Notes to the Financial Statements, increased audit risks, and potentially distorted fiscal planning. This study contributes to the public sector accounting literature by demonstrating that sustainable improvements in regional financial reporting require integrated financial information systems, strengthened internal controls, standardized reconciliation procedures, and enhanced inter-agency coordination to improve transparency, accountability, and public financial governance.
SAK EMKM IMPLEMENTATION IN MICRO AND SMALL ENTERPRISES: EVIDENCE FROM AN INDONESIAN GOLD RETAIL BUSINESS mia agustina; Annisa Nurislami; Shafa Ardhita Putri; Anisa Defi Julia; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1924

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economy; however, many continue to experience difficulties in preparing financial statements that comply with applicable accounting standards. Despite the availability of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), empirical evidence concerning its implementation in gold retail businesses remains limited, particularly considering the sector's distinctive characteristics of high-value inventories and rapid price fluctuations. This study aims to evaluate the implementation of SAK EMKM at Sinar Baru Gold Store, assess the conformity of its existing bookkeeping practices with the standard, and reconstruct financial statements in accordance with SAK EMKM. A qualitative descriptive case study approach was employed using primary data obtained through semi-structured interviews with the business owner, direct observation, and financial transaction records covering the period from September to October 2025. Data were analyzed descriptively by comparing the enterprise's existing accounting practices with the recognition, measurement, presentation, and disclosure requirements of SAK EMKM. The findings reveal that the enterprise has not fully implemented SAK EMKM because its bookkeeping remains limited to recording daily cash receipts and disbursements without preparing complete financial statements. Nevertheless, the reconstructed financial statements indicate that the business maintains stable financial performance, positive profitability, strong liquidity, and sufficient financial information to produce standardized reports. The study contributes theoretically by extending the literature on SAK EMKM implementation within the underexplored gold retail sector and provides practical guidance for MSME owners, accounting practitioners, and policymakers in promoting standardized financial reporting, improving accounting literacy, and strengthening the sustainability and credibility of MSMEs.

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