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Analisis Penilaian Persediaan Beras dengan Metode FIFO, FEFO, dan Average untuk Menentukan Harga Pokok Penjualan di UD. Rahayu Indah
Ida Wahyuni
; Faisol Faisol
; Sigit Puji Winarko
Jurnal Bisnis Kreatif dan Inovatif
Vol 2
, No 4
(2025)
This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, whi...
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Pengaruh Pendapatan, Kesadaran Wajib Pajak, dan Modernisasi Sistem Administrasi Terhadap Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Kediri 2024
Erna Purwaningtyas
; Badrus Zaman
; Sigit Puji Winarko
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 3
(2025)
This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle...
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Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro
Putri Setyo Andini
; Erna Puspita
; Sigit Puji Winarko
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of...
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Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
Alsha Fianingsih Putri
; Sigit Puji Winarko
; Faisol Faisol
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 2
, No 3
(2025)
This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that pa...
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Analisis Penerapan Akuntansi Persediaan Berdasarkan SAK EMKM dan Pengendalian Persediaan yang Ekonomis pada Toko Benih Tamban Tani di Desa Kedawung, Kecamatan Mojo
Resa Putri Ningtias
; Erna Puspita
; Sigit Puji Winarko
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and supp...
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