INVENTORY: JURNAL AKUNTANSI

Analisis Pengaruh Pengelolaan Bahan Baku terhadap Efisiensi Biaya Operasional Pada PT. PLN (Persero)

Alvy Mulyaning Tyas — 2025-04-18

This study addresses the financial challenges faced by PT. PLN (Persero), particularly the high operational costs associated with managing energy raw materials such as coal and gas. Dependence on third-party procurement exacerbates these issues, highlighting the need for comprehensive solutions. The research aims to analyze the impact of raw material management on operational cost efficiency. Using a quantitative approach and multiple linear regression analysis, the study reveals that the proportion of renewable energy (X1) significantly improves efficiency, with a coefficient of 53.99 and p=0.001p = 0.001p=0.001, indicating that a 1% increase in renewable energy proportion enhances operational cost efficiency by Rp 53.99/kWh. Raw material procurement costs (X2) positively affect efficiency, with a coefficient of 8.10 (p<0.001), emphasizing the importance of effective procurement strategies. Conversely, the inventory value of raw materials (X3) negatively impacts efficiency, with a coefficient of -21.05 (p=0.037), suggesting that excessive inventory levels reduce efficiency. Although transportation costs (X4) show a negative coefficient of -14.67, their effect is statistically insignificant (p=0.356). Overall, the findings highlight the crucial role of transitioning to renewable energy, diversifying raw materials, and optimizing stock management in improving operational efficiency. These insights provide strategic directions for PT. PLN (Persero) to enhance independence in raw material management and achieve significant operational cost efficiencies.

Model Kebijakan Tax Amnesty Berbasis Nilai Keadilan Untuk Meningkatkan Kepatuhan dan Penerimaan Pajak

Mustika Winedar — 2025-04-18

The purpose of this research in the long term is to increase taxpayer compliance in fulfilling tax obligations. The specific goal to be achieved is to create a tax amnesty policy model based on the value of justice that can make taxpayers aware and motivate taxpayers to become compliant taxpayers and not to avoid taxes. Changes to a fairer tax amnesty policy in the future are the task of government management in order to realize social justice for all Indonesian people. Fair tax policy will be one of the social policies that has an impact on raising public awareness to comply with tax regulations and increase tax revenue. Furthermore, high revenue in the tax sector is one of the important parts in supporting government independence in financing state spending. This study uses a qualitative approach to explore the values of justice in the context of tax. Research data was collected through FGD whose participants consisted of taxpayer representatives, tax officials, tax consultants, and academics. The results of the FGD were analyzed by a coding method which was then used to design a fairness-based tax amnesty model. The resulting research output is the design of a fair tax amnesty model to increase tax compliance and revenue.

Analisis Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kesadaran Kewajiban Perpajakan Pada Sektor Usaha Kecil Dan Menengah (UKM)

Lusia Fitriana Armi — 2025-04-18

This study aims to identify and examine the factors that influence Small and Medium Enterprise (SME) owners' awareness of tax obligations, including taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems. The research uses primary data, which was collected through questionnaires distributed directly to respondents via Google Forms sent through WhatsApp or email. The population in this study consists of SME owners in the Labuan Bajo region, East Nusa Tenggara, in 2024. The data analysis technique used is multiple linear regression. The primary data type and sample determination in this study were conducted using Slovin's formula, resulting in a sample of 75 respondents whose businesses met the specified criteria. The results of this study indicate that taxpayer knowledge, understanding of the self-assessment system, taxpayer income level, and the ease of tax payment systems positively and significantly influence awareness of tax obligations.

The Relationship Between Murabahah And Musyarakah Financing And Profitability: A Case Study Of BMT Hasanah

Syamsul Arifin — 2025-04-18

This study aims to describe the effect of murabahah and musyarakah mutanaqishah financing on the effectiveness of BMT Hasanah's profit earning during the covid-19 pandemic. This research method uses quantitative methods, data collection techniques used are documentation techniques. The data analysis technique used is multiple linear regression technique. The results of this study based on a partial test showed that murabahah financing had no effect on BMT Hasanah profits, while musyarakah mutanaqishah financing had a negative effect on BMT Hasanah profits. Then the results of the simultaneous test show that murabahah and musyarakah mutanaqishah financing have a simultaneous positive effect on BMT Hasanah's profit.Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.

Financial Distress Analysis Using The Altman Z-Score, Zmijewski, Grover, Springate, And Ohlson Methods In Companies Listed In The Indonesian Sharia Stock Index For 2020-2023

Ahmad Faisal Saputro — 2025-04-18

This study aims to determine the potential for bankruptcy using the Altman Z-Score, Zmijeski, Grover, Springate, Ohlson analysis methods in companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023. The method used in this research is descriptive quantitative, with 2 (two) analysis methods, namely descriptive methods and quantitative methods. Using descriptive methods, namely researchers will describe the results of calculations with sentences stating whether the company is in a healthy or unhealthy condition in terms of its finances. While quantitative methods are used to measure data in the form of numbers / numeric on financial statements. The population used for this study are pharmaceutical sub-sector consumer goods sector manufacturing companies listed on the Indonesian Sharia Stock Index for the period 2020 - 2023 with a total of 2 companies. The sampling technique in this study used the Purposive Sampling method. The results of this study show that financial analysis of PT Kimia Farma Tbk (KAEF) and PT Darya-Varia Laboratoria Tbk (DVLA) using various bankruptcy prediction models shows significant differences in the financial performance of the two companies. The Altman model indicated KAEF experienced a sharp Z-Score decline by 2023, underscoring the need for financial restructuring. In contrast, DVLA showed a stable performance with a Z-Score above 3.0, signaling a low risk of bankruptcy. The Zmijewski and Grover models note fluctuations in the financial health of KAEF, with an increased risk of bankruptcy in 2023. DVLA showed greater stability, despite some small declines in profitability and efficiency. The Springate and Ohlson models also reveal significant fluctuations in both companies, especially KAEF which faces major challenges in 2023. However, significant improvements in both companies were seen in various aspects, although DVLA overall showed stronger stability. The implications of the analysis using various models (Altman, Zmijewski, Grover, Springate, and Ohlson) show differences in financial health dynamics between PT Kimia Farma Tbk (KAEF) and PT Darya-Varia Laboratoria (DVLA) from 2020 to 2023. KAEF experienced a significant decline in 2023, with Z-Score and other models indicating an increased risk of bankruptcy, requiring financial restructuring and increased liquidity, debt reduction, and operational efficiency. Meanwhile, DVLA is performing well with low bankruptcy risk, despite a small decline in 2023. Although stable, DVLA needs to focus on profitability and liquidity to maintain its health in the future.

How Operating Expense And Revenue Budgets Influence Financial Performance: An Analysis Through Return On Assets

Lis Setyowati — 2025-04-18

The purpose of the study was to determine the effect of operating cost budgets and revenue budgets on financial performance based on the return on assets (ROA) ratio at PT Wijaya Tirta Makmur, there are three variables, namely operational cost budgets (X1), revenue budgets (X2), and ROA (Y). The abstract contains a brief description of the purpose: describes the objectives and hypotheses of the research. Methods: describes the essential features of the research design, data, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, descriptions of research design, details of sampling techniques, and data gathering procedures. Results: describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: show how the results connect to policy and practice and provide suggestions for follow-up, future studies, or further analysis. Additional materials: notes the number of references, tables, graphs, exhibits, test instruments, appendixes, or other supplemental materials in the paper. Also, the abstract must be written in a single paragraph in English, max 250 words. With the verification method, the sample used is the company's Return on Assets (ROA), operational cost budgets and revenues in the 2016-2020 period. Using secondary data, the data collection technique is a documentation technique. The data analysis technique used multiple linear regression analysis with SPSS version 16 program. The conclusion of this study is that partially the operational cost budget has no effect on ROA but the income budget has an effect on ROA. Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.

The Impact of Environmental Performance, Environmental Costs and Company Size on Company Profitability

Masfufa Zuhro Ilmi — 2025-04-18

This research is to analyze the impact of environmental performance, environmental costs, and company size on the profitability of companies in the Basic Materials sector listed on the IDX in 2021-2023. Profit maximization without taking the impacts of operations into account can have unfavorable impacts. Profitability is the dependent variable in this research, and the variables that are independent are environmental performance, environmental costs, and company size. Purposive sampling produced a sample of eighteen company. Multiple linear regression analysis was performed on the data using SPSS 25. The results demonstrate that while company size has negative impacts on profitability, environmental performance and environmental costs have positive impacts.

The Interplay Of Macroeconomic Factor, Risk, And Bank Market Value: The Mediating Effect Of Profitability And The Moderating Role Of Size

Christin Ardhianti — 2025-04-18

The research examines the interplay between macroeconomic factors, risk, and the market value of banks in Indonesia, with profitability acting as a mediator and bank size as a moderator. The study focuses on 24 conventional commercial banks listed on the Indonesia Stock Exchange from 2018-2023, totaling 170 bank-year observations. Using panel data analysis, the research tests how economic growth, credit risk, and liquidity risk affect bank market value, measured by Price-to-Book Value (PBV). Profitability, represented by Return on Assets (ROA), mediates the relationship between these factors and market value, with a specific focus on bank size's moderating role. The results show that profitability positively impacts market value, as do economic growth and liquidity risk, while credit risk has a negative effect. The study confirms that bank size strengthens the effect of profitability on market value but does not directly influence firm value. Robustness tests using Robust Standard Error and Generalized Method of Moments confirm the model's reliability. Policy implications suggest that banks should enhance profitability through effective risk management, especially credit risk, and leverage their size for competitive advantage. Practically, the findings stress the importance of liquidity management and macroeconomic stability in boosting bank market value in emerging economies.