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All Journal SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL MANAJEMEN BISNIS Jurnal Riset Bisnis dan Investasi Jurnal Wacana Ekonomi International Journal of Economics Development Research (IJEDR) Value : Journal of Management and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal For Management Student (JFMS) Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Situngkir, Tiar Lina
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ANALISIS PROFITABILITAS LINI PRODUK DENGAN METODE FULL COSTING PADA UMKM MING ART FLORIST DI KARAWANG Sodik, Fajar Japar; Sekarsari, Dewi; Adidjaya, Fawwaz Rippa Gilardi; Maharani, Chika; Sukriyansyah, Deden; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12589

Abstract

This study aims to analyze the profitability of various product lines at MSME Ming Art Florist using the full costing method. MSMEs play an important role in the economy, and the accuracy of production cost calculations is a key factor in determining competitive selling prices. The full costing method includes all costs, both fixed and variable, in calculating the cost of goods manufactured, resulting in a more detailed understanding of the costs and profit margins of each product. The research was conducted by collecting historical sales data, raw material, labor, and overhead costs. Analysis was conducted to identify the most profitable product lines and provide strategic recommendations to improve cost efficiency and competitiveness. The results show that the artificial flower bouquet product line contributes greatly to profitability, while other products (snack bouquet) require innovation or cost reduction. In conclusion, the application of the full costing method can help Ming Art Florist improve operational efficiency and make more strategic decisions in product development and pricing.
METODE PERHITUNGAN VARIABEL COSTING DALAM MENGINDENTIFIKASI HARGA POKOK PRODUKSI PADA UMKM WARTEG QUEEN Fadillah, Rifky; Nuthajijah, Ristia; Azzahra, Revaneyna; Azzahra, Naswa Natania; Putra, Seldy Chandra; Muawiyah, Salma Safitri; Akbar, Silvia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12610

Abstract

This research focuses on the use of the variable costing method in calculating production costs for determining selling prices. Research objectives: 1. Determination of the cost of goods according to Warteg Queen. 2. To determine the cost of goods using the variable costing method at Warteg Queen. 3. To determine the effect of changes in the method of calculating the cost of products on profits at Warteg Queen.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING DI AYAM GEPREK SRIWEDARI Rachmansyah, Fachridwan; Ayuningtyas, Frista Rahma; Ananda, Daffa Dwi; Az Zahra, Faza Amaliah; Wicaksono, Dean; Fatmawati, Aulia Eka; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12856

Abstract

Penentuan harga pokok produksi merupakan aspek krusial dalam pengelolaan usaha, mengingat perannya yang vital dalam menetapkan harga jual dan menyusun laporan keuangan. Penelitian ini bertujuan untuk mengkaji penerapan metode variable costing dalam kalkulasi harga pokok produksi guna menentukan harga jual di Ayam Geprek Sriwedari. Studi ini tergolong penelitian deskriptif yang memanfaatkan data kualitatif dan kuantitatif.Analisis dilakukan menggunakan metode deskriptif, yang berfokus pada penggambaran dan analisis hasil penelitian tanpa membuat generalisasi yang lebih luas. Dalam konteks UMKM, metode variable costing hanya memperhitungkan biaya variabel dalam penentuan harga pokok produksi. Biaya tetap dianggap sebagai biaya periode dan tidak dimasukkan dalam perhitungan. Konsekuensinya, komponen biaya seperti depresiasi gedung pabrik, penyusutan mesin dan peralatan, serta biaya asuransi tidak diperhitungkan. Pendekatan ini lebih menekankan pada biaya langsung yang berfluktuasi seiring dengan volume produksi, meliputi biaya bahan baku, tenaga kerja langsung, dan overhead variabel
Pengaruh Rasio Profitabilitas & Solvabilitas terhadap Harga Saham Perusahaan SubSektor Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021 Holifah, Siti; Situngkir, Tiar Lina
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1852

Abstract

The purpose of this study is to investigate how debt to equity ratio and return on equity affect the stock price of publicly traded food and beverage companies on the Indonesia Stock Exchange between 2017 and 2021. This research technique takes a quantitative approach. For this investigation, eight food and beverage companies listed on the Indonesia Stock Exchange were carefully selected using a purposeful selection technique. From 2017 to 2021, sampling was carried out every three months. SPSS 27 software, which consists of a number of tests including traditional assumption tests, was then used to evaluate the data. Normality, multicollinearity, autocorrelation, and heteroscedasticity of the data were assessed with this test. Furthermore, the coefficient of determination, partial test, simultaneous test, and descriptive statistical test were run. The results of this study indicate that in the period from 2017 to 2021, the variables Return on Equity and Debt to Equity Ratio will partially and simultaneously affect the stock price of food and beverage companies listed on the Indonesia Stock Exchange.
Systematic Literature Review (SLR): Factors That Affect the Level of Taxpayer Awareness and Compliance in Paying PBB And BPHTB Yuniar, Awaliyah Fadya; Lastari, Devi Suci; Situngkir, Tiar Lina; Ba’Gubair, Sana’a Mohammed Awwadh
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 1.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The PBB, also known as the Land and Building Tax, is a significant source of funding for public infrastructure projects that aim to enhance the welfare of the populace. In spite of this, there is still a relatively low level of compliance with property tax payments. This is caused in part by the public's negative attitude and lack of awareness as taxpayers, as well as in part by a lack of tax understanding. Therefore, the goal of this study is to examine the variables that affect taxpayer awareness and compliance with regard to building and land tax (PBB) payments and the acquisition fee for land and building rights (BPHTB). This research employs a systematic literature review (SLR) method, utilizing the PRISMA framework for reporting. The results of the study show that taxpayer awareness is significantly influenced by attitude, motivation, the family head's level of understanding, taxpayer perception of sanctions, and taxpayer education. Similarly, taxpayer compliance is influenced by taxpayer awareness, tax knowledge, service quality, income level, and perception of sanctions. Positive attitudes towards taxes and strong motivation positively influence taxpayer awareness. Likewise, taxpayer perceptions of the implementation of fine sanctions positively influence taxpayer awareness in PBB and BPHTB payments. Meanwhile, increasing taxpayer awareness through tax education has a positive impact on taxpayer compliance.
Overconfidence and Investment Decisions A Descriptive Study of the Literature from a Behavioral Finance Perspective Salis, Mochamad Ikhsan; Situngkir, Tiar Lina; Apriyanti, Ariska; Khotimah, Novy Fitri
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6122

Abstract

Investment has become a crucial part of modern economic life. Over time, there has been an increase in investment participation, along with several challenges related to investor behavior. This study aims to examine the impact of overconfidence on investment decision-making, analyzed using a descriptive qualitative research method through a literature review within a behavioral finance perspective. Overconfidence is a condition of excessive belief in one’s abilities and knowledge, often causing investors to overlook actual risks and have unrealistic return expectations. This phenomenon can lead to mistakes in risk management and suboptimal investment decisions. The study finds that overconfidence is frequently experienced by Generation Z, who have quick and easy access to information and financial markets through digital platforms. The study concludes that overconfidence has a significant impact on investment decisions and may result in long-term losses. To mitigate the negative effects of overconfidence, investors are advised to be aware of their cognitive biases and adopt a data-driven approach in their decision-making.
The Effect of Capital Structure on Firm Value with Firm Size as a Moderating Variable in LQ45 Index Companies listed on the IDX in 2014-2023 Khasanah, Isnaeni Nur; Situngkir, Tiar Lina
Jurnal Wacana Ekonomi Vol 24 No 2 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i2.41854

Abstract

Increased public interest in investing needs to be supported by good company performance. The company's value determines the extent to which the company continues to grow. The corporation should optimize the capital structure and have the ability to manage the assets in the company well, hence improving the performance of the company. The objective of this test is to understand the influence of capital structure on firm value with company size as a moderating variable. Independent variable capital structure (Debt to Equity Ratio), dependent variable company value (Price Book Value), and moderating variable company size (Ln (total assets)). The population in the study were LQ45 index companies on the Indonesia Stock Exchange in 2014-2023,  with 45 companies. The sample selected was 13 companies with predefined criteria using the purposive sampling method. The research method used is a quantitative approach using simple regression analysis and moderation regression analysis tests (MRA) using SPSS 25 analysis tools. The results of the research that has been done show that: 1). Capital structure affects the value of the company, 2). The size of the company strengthens the effect of capital structure on firm value.
Faktor Makro Ekonomi Dalam Negri dan Faktor Luar Negri Pada Perusahaan LQ45 2014-2023 Risma, Risma; Situngkir, Tiar Lina
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9373

Abstract

Tujuan penelitian untuk mengetahui: Pengaruh suku bunga terhadap Harga Saham. Pengaruh straits times index (sti) terhadap Harga saham. Pengaruh suku bunga dan straits times index (sti) secara simultan terhadap Harga Saham. inflasi memperkuat atau memperlemah suku bunga terhadap harga saham. inflasi memperkuat atau memeperlemah straits times index (sti) terhadap harga saham. Penelitian menggunakan metode kuantitatif , sampel penelitian ini adalah perusahaan LQ45 periode 2014-2023. Pemilihan sampel menggunakan metode sampling, dengan jumlah 15 perusahaan. Teknik analisis data menggunakan analisis regresi linear berganda dan uji interaksi moderasi. Hasil analisis statistik dapat disimpulkan bahwa suku bunga berpengaruh negatif dan signifikan terhadap harga saham. Straits times index (sti) berpengaruh negatif dan signifikan terhadap haga saham. Suku Bunga dan straits times index (sti) berpengaruh signifikan terhadap haga saham. Inflasi tidak dapat memoderasi suku bunga dan straits times index (sti) terhadap harga saham.
Foreign Debt dan Ukuran Perusahaan Dalam Pengambilan Keputusan Hedging dengan Leverage Sebagai Variabel Kontrol Khoirunnissa, Nur Alifah; Situngkir, Tiar Lina
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9482

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Foreign debt dan ukuran perusahaan terhadap keputusan hedging, dengan leverage sebagai variabel kontrol, pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2014–2023. Penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi logistik. Data sekunder diperoleh dari laporan keuangan dan situs resmi terkait. Hasil penelitian ini menunjukkan foreign debt berpengaruh positif signifikan terhadap keputusan hedging, yang berarti semakin tinggi utang luar negeri perusahaan, semakin besar kecenderungan untuk melakukan lindung nilai. Ukuran perusahaan tidak berpengaruh signifikan, sehingga besar kecilnya perusahaan tidak memengaruhi keputusan hedging. Dan leverage sebagai variabel kontrol berpengaruh negatif signifikan, yang menunjukkan bahwa semakin tinggi tingkat leverage, semakin rendah kecenderungan perusahaan melakukan hedging..Hasil ini diharapkan menjadi bahan pertimbangan dalam manajemen risiko perusahaan BUMN.
Analisis Pengelolaan Biaya Produksi dalam Bisnis Konveksi Baju dengan Metode Variable Costing: Studi Kasus pada Konveksi Saepurrohman Purwakarta Situngkir, Tiar Lina; Priambudi, Priambudi; Awaludin, Qobus Rayhaan Al; Aulia, Rahma Dini; Azzahra, Raisya Putri Syafna; Syaharani, Rizka Dwi; Nurhasanah, Salma
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.12441

Abstract

Perkembangan industri dunia telah banyak berubah sehingga menimbulkan persaingan bagi perusahaan untuk menghasilkan produk dengan kualitas terbaik dengan harga murah. Penelitian ini menggunakan metode kuantitatif, dimana metode ini didalamnya terdapat penelitian, proses, hipotesis, turunan lapangan, analisis data dan penarikan kesimpulan data. Tujuan penelitian ini adalah menganalisis pengelolaan biaya produksi pada Konveksi Saepurrohman dan menghitung biaya produksi dengan menggunakan metode biaya variabel. Dari hasil penelitian, Konveksi Saepurrohman memproduksi 600 unit per minggu. Dalam menghitung harga pokok produksi, Konveksi Saepurrohman menggunakan metode SME untuk menghitung harga pokok produksi. Sedangkan kami akan melakukan penelitian dengan menghitung harga produksi Konveksi Saepurrohman dengan menggunakan metode Variable Costing.
Co-Authors Achmadtyar Fazrul Haq, Abidzar Adelin, Putri Adidjaya, Fawwaz Rippa Gilardi Agnia, Ilma Syarifah Aji, Indra Setiawan Aji, Sekar Nirwana Ros Sinta Akbar, Silvia Alfattaah, Muhammad Syahid Almadina, Hazzel Sasti Althafunnisa, Hanof Amalia, Luthfi Thoriq Amelia, Melani Putri Ananda, Daffa Dwi Apriyanti, Ariska Astari, Chika Putri Astuti, Asti Aulia, Rahma Dini Awaludin, Qobus Rayhaan Al Ayuningtyas, Frista Rahma Az Zahra, Faza Amaliah Azzahra, Naswa Natania Azzahra, Raisya Putri Syafna Azzahra, Revaneyna Ba’Gubair, Sana’a Mohammed Awwadh Dhia Husniah Dimara, Sakti Hikmal Enriza, Mohamad Hafizh Fadilah, Rifky Fadillah, Rifky Fatmawati, Aulia Eka Fitri Wulansari Fuadah, Siti Rohmatul Heri, Ferdiansyah Holifah, Siti Husnina, Najla Nurul Husnina, Najla Nurul , Jundullah, Muhammad Miqdad Karolin, Simbolo, Paulina Khasanah, Isnaeni Nur Khoerunnisa, Najwa Khoirunnissa, Nur Alifah Khotimah, Novy Fitri Kusumawardaya, Vandita Larasati, Aisha Dwi Larasati, Dian Ayu Lastari, Devi Suci Latuffaturissa, Alfia Lestari, Sri Ayu Maharani, Chika Maharani, Septia Putri Marsyantrinisa, Yossy Marsyatrinisa, Yossy Millasyifa, Nadya Muawiyah, Salma Safitri Naufal, Hilman Muhamad Novelina, Riani Rahma Nuranjani, Dini Nurhajijah, Ristia Nurhasanah, Salma Nurinsyirah, Aura Nazwa Nuthajijah, Ristia Pamungkas, Wisnu Bayu Paulina Karolin Priambudi, Priambudi Putra, Seldy Chandra Putri, Alya Rachmansyah, Fachridwan Ramadan, Ahmad Saeful Ramadhan , Mulky Ismail Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Risma Risma, Risma Salis, Mochamad Ikhsan Saputra, Abdillah Rizky Sasmita, Tegar Permata Sekarsari, Dewi Shafa, Lizha Nur Shalsya, Nabilla Shofiya, Ajeng Salwa Sidik, Nur Halimah Simbolon Sinta Aji, Sekar Nirwana Ros Sodik, Fajar Japar Subarkah, Gabryel Abiyyu Sukriyansyah, Deden Sulistyawati, Amalia Sutardi, Fitrah Diraya Syaharani, Rizka Dwi Wahyuni, Fitri Permata Wicaksono, Dean Wijaya, Sandika Naufal Fawaz Wijaya, Sandika Naufal Fawwaz Yuniar, Awaliyah Fadya Zamanda, Davia Zhafira, Amara Nayla Zharifah, Aidah Inas