Jurnal Audit, Pajak, Akuntansi Publik (AJIB)最新文献

Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors 在动态商业环境中优化成本管理：深入分析生产成本预算编制，考虑具体要素和外部因素

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.3238

Tatang Suhidayat, Ravitilova Ravitilova, Ai Handayani, Fransisco Wanviano Daniel Tambunan

{"title":"Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors","authors":"Tatang Suhidayat, Ravitilova Ravitilova, Ai Handayani, Fransisco Wanviano Daniel Tambunan","doi":"10.32897/ajib.2023.2.2.3238","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.2.3238","url":null,"abstract":"This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"70 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139150180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of the Implementation of Accounting Information Systems and Internal Audit on The Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Empirical Studies at PT. Eastern Pro Engineering) 以组织承诺为调节变量，会计信息系统和内部审计的实施对财务报表质量的影响（在 PT.）

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.3021

Kasdan Kasdan

引用次数: 0

Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination 销售预测：全面分析用于确定销售预算的预测技术

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.3217

Ravitilova Ravitilova, Devi Amelia, Ilham Saputra, Rinda Rinda

{"title":"Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination","authors":"Ravitilova Ravitilova, Devi Amelia, Ilham Saputra, Rinda Rinda","doi":"10.32897/ajib.2023.2.2.3217","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.2.3217","url":null,"abstract":"This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"362 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139149061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency 大流行病期间的广告税、地下水税、燕窝税以及对投资回报率的影响 Cianjur Regency

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.2983

Deden Muhammad Arosid

引用次数: 0

Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance RSPR 的内部控制、欺诈预防和组织文化对 BLU 财务业绩的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.3045

Windiani Setyowati Zufni Rosa, Suratminingsih Suratminingsih, Bayu Pruyudo

{"title":"Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance","authors":"Windiani Setyowati Zufni Rosa, Suratminingsih Suratminingsih, Bayu Pruyudo","doi":"10.32897/ajib.2023.2.2.3045","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.2.3045","url":null,"abstract":"This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"8 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139152069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms 企业扩张、财务流动性、盈利能力和偿付能力对出具制造业企业持续经营审计意见的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-12-28 DOI: 10.32897/ajib.2023.2.2.3240

Anny Nurdiani, Memen Kustiawan, Didin Saepudin, Dessy Evianti

{"title":"The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms","authors":"Anny Nurdiani, Memen Kustiawan, Didin Saepudin, Dessy Evianti","doi":"10.32897/ajib.2023.2.2.3240","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.2.3240","url":null,"abstract":"The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"34 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139149918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors That Can Influence the Tendency of Accounting Fraud 影响会计舞弊倾向的因素

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.1835

Resna Meliawati, Didin Saepudin

引用次数: 0

The Influence of Local Taxes on the Local Own-Source Revenue of Bandung City During the Covid-19 Pandemic 新冠肺炎疫情期间，地方税对万隆市地方本源收入的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.2910

Thomson Thomson

引用次数: 0

Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic 新冠肺炎大流行前和期间万隆市土地和建筑税、土地和建筑征收、地方税收的有效性和贡献分析

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.2828

Seviani Risdiana, Suratminingsih Suratminingsih, Dessy Evianti, Mega Arum

{"title":"Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic","authors":"Seviani Risdiana, Suratminingsih Suratminingsih, Dessy Evianti, Mega Arum","doi":"10.32897/ajib.2023.2.1.2828","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.1.2828","url":null,"abstract":"This study aims to determine the effectiveness level of the Pajak Bumi dan Bangunan(PBB) and Land and Building Acquisition Fee (BPHTB) revenues, as well as the contribution of PBB to the Pendapatan Asli Daerah (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the Pajak Bumi dan Bangunan of the Pajak Bumi dan Bangunan(PBB) revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the Pajak Bumi dan Bangunan of the Land and Building Acquisition Fee (BPHTB) revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from \"sufficiently effective\" to \"ineffective\". Furthermore, the Pendapatan Asli Daerah (PAD) in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115621035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Corporate Social Responsibility and Financial Reporting Aggressiveness on Tax Aggressiveness with Corporate Environmental Performance as a Moderating Variable 以企业环境绩效为调节变量的企业社会责任和财务报告侵略性对税收侵略性的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.2061

Annisa Ayu Lestary

引用次数: 0