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All Journal E-Jurnal Akuntansi Universitas Udayana BAKI (Berkala Akuntansi dan Keuangan Indonesia) UNEJ e-Proceeding Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual JRABA Journal of International Conference Proceedings
Deddy Kurniawansyah
Departemen Akuntansi FEB UNAIR Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

 1 
SELLING PRICE DETERMINATION MODEL WITH TIME DRIVEN ACTIVITY BASED COSTING METHOD AT UMKM ”SALE PISANG” IN BANYUWANGI REGENCY Deddy Kurniawansyah
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.25312

Abstract

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.
DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA Deddy Kurniawansyah; Indah Prastiwi
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i2.39375

Abstract

The purpose of this study is to examine the effect of environmental performance, ISO 14001, media disclosure on financial performance of mining companies in Indonesia. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2021 of 247 annual reports. This study was use census method for the sampling technique. Data analysis techniques was use path analysis with SmartsPLS 3.0 software as tool. This study found that Environmental performance, media disclosure was effect on financial performance. While, ISO 14001 was not affected on financial performance. This study contribution is strengthening stakeholder theory and legitimacy as the basis of the accounting theory literature. Furthermore, as an earth friendly enterprise strategy tool for managers that significantly improves financial performance. The realization of the financial performance of mining companies that pay attention to environmental issues (green company) can contribute to strengthening the Indonesian economy and achieving the goals of sustainable development goals (SDGs).
Co-Authors A.A. Gde Satia Utama Dian Agustia Dian Mahendrawati Eka Elmi Hikmawati Firdaus Aditya Rizqi Indah Prastiwi Izzato Millati Kurnianto, Sigit Nelly Romauli Simamora Panji Kusuma Prasetyanto Pending Puji Dwi Astuti Riski Isminar A. Romzi Kharisanto Siti Nuraini Wulandari Fitri Ekasari Yashinta Setyowati