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Situngkir, Tiar Lina
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Analisis Penerapan Metode Activity-Based Costing dalam Penentuan Harga Pokok Produksi pada Perusahaan Aneka Foam Situngkir, Tiar Lina; Ramadan, Ahmad Saeful; Saputra, Abdillah Rizky; Sulistyawati, Amalia; Zhafira, Amara Nayla; Putri, Alya
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Menggunakan kerangka Activity-Based Costing (ABC), penelitian ini menemukan pendekatan optimal untuk mengalokasikan biaya produksi di Aneka Foam. ABC berfungsi sebagai kerangka utama untuk mengidentifikasi aktivitas produksi kunci dan mengevaluasi kontribusi biaya dengan lebih akurat. Pendekatan ini menghitung biaya berdasarkan aktivitas aktual pada setiap langkah produksi, termasuk pembuatan kasur mobil, kasur rumah, dan bantal. Melalui ABC, kami mengidentifikasi area yang kurang efisien dan peluang untuk optimalisasi biaya, sehingga memberikan wawasan berharga untuk pengambilan keputusan yang lebih baik. Penelitian ini menyoroti efektivitas ABC dalam meningkatkan akurasi biaya dan memberikan dasar yang kuat untuk pengambilan keputusan strategis di Aneka Foam. Implikasi praktisnya mencakup potensi penghematan biaya dan peningkatan efisiensi operasional.
Perhitungan HPP Masakan Nasi Padang dengan Menggunakan Metode ABC Amelia, Melani Putri; Almadina, Hazzel Sasti; Aji, Indra Setiawan; Subarkah, Gabryel Abiyyu; Agnia, Ilma Syarifah; Althafunnisa, Hanof; Wulansari, Fitri; Situngkir, Tiar Lina
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Restoran Arni Minang yang telah beroperasi selama 27 tahun mengkhususkan diri pada masakan Padang. Penerapan metode Activity-Based Costing (ABC) pada restoran ini bertujuan untuk menghitung Harga Pokok Penjualan (HPP) masakan Nasi Padang secara akurat, mendukung pengambilan keputusan strategis, dan membandingkan hasil perhitungan ABC dengan harga saat ini. Dengan mengamati proses memasak termasuk persiapan bahan, pemasakan, penyajian, dan pembersihan, kami mencatat waktu dan sumber daya yang digunakan untuk memberikan gambaran menyeluruh tentang alur kerja restoran. Hasil perhitungan HPP dengan metode ABC menunjukkan biaya yang dihasilkan hanya berbeda Rp 1.000 hingga Rp 2.000 dari harga yang ditetapkan. Walaupun selisihnya kecil, namun metode ABC mampu memberikan perkiraan biaya yang relevan dan mendekati harga pasar. Cara ini juga efektif dalam mengidentifikasi biaya tersembunyi dan alokasi biaya overhead, sehingga membantu manajemen dalam mengambil keputusan mengenai harga jual dan strategi pemasaran.
Pengaruh Kinerja Keuangan Terhadap Harga Saham dalam index IDX30 di Bursa Efek Indonesia Dimara, Sakti Hikmal; Situngkir, Tiar Lina
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11394

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana kinerja keuangan berdampak terhadap harga saham pada emiten termasuk dalam indeks IDX30 Bursa Efek Indonesia. Beberapa metrik utama seperti laba atas aset, laba atas ekuitas, margin kotor, dan laba per saham digunakan untuk mengukur kinerja keuangan. Studi ini memanfaatkan data yang diambil dari laporan keuangan tahunan perusahaan yang terdaftar dalam indeks IDX30 untuk periode 2020-2023. Variabel independen (indikator kinerja keuangan) dan variabel dependen (harga saham) dikorelasikan satu sama lain melalui analisis regresi linier berganda. Hasil penelitian menyatakan bahwa GPM tidak mempengaruhi harga saham, sedangkan ROA, ROE dan EPS mempengaruhi. Hasilnya menunjukkan bahwa investor lebih cenderung menaruh perhatian.
Pengaruh Inflasi dan Nilai Tukar terhadap Nilai Aktiva Bersih Reksa Dana Saham dengan Pendekatan Error Correction Model Pamungkas, Wisnu Bayu; Situngkir, Tiar Lina
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10472265

Abstract

Mutual funds are a good place to invest for novice investors to get profits in the future. Therefore, mutual funds really need to be studied by including macroeconomic variables, namely inflation and exchange rates. The purpose of this study is to analyze the effect of inflation and exchange rates on Net Asset Value (NAV) of equity funds. The method used in this study is the Error Correction Model. The results show that in the long run the inflation variable has a significant positive effect on the NAV of equity funds. However, the exchange rate variable has a significant negative effect. Furthermore, in the short-term estimation, inflation has no effect on the NAV of equity funds. Then the exchange rate has a significant negative effect. Simultaneously (together) in the long run has a significant influence on the NAV of equity funds. This is inversely proportional to the short-term estimation results which state that simultaneous inflation and exchange rates have no effect on the NAV of equity funds. The data used in this study is the period 2018 – 2022.
Pengaruh Performance Expectancy dan Effort Expectancy Terhadap Pengguna Mobile Banking Alfattaah, Muhammad Syahid; Situngkir, Tiar Lina
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11464337

Abstract

Mandiri mobile banking application from PT Bank Mandiri Tbk is a financial application. Bank Mandiri customers can print bank statements, validate transactions, access other financial platforms, and make withdrawals effectively. In addition, customers can also view transaction pages effectively. This study aims as an effort to determine the effect of performance expectations, effort expectations and behavioral intentions related to the behavior of using Mandiri banking services in Karawang. For this study, 110 respondents of Mandiri mobile bank customers in Karawang who could not be identified were used. The research method was carried out with path analysis. The results show that behavioral intention has a positive but insignificant effect on the performance expectation variable, by having a calculated t value of 1.742> t table (0.187) with a significant value of 0.085> 0.05. Effort expectations on behavioral intentions are positively and significantly correlated with behavioral intentions with a t value of (4.053) > t table (0.187) and a significance level of 0.000 <0.05. Behavioral intention has a significant and somewhat positive influence on user behavior, which is indicated by the sig value of 0.001 < 0.05 and t count (3.455) > t table (0.187).
Pengaruh Citra Merek Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Melalui Gofood (Studi Kasus Di Kota Tangerang) Heri, Ferdiansyah; Situngkir, Tiar Lina
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11097053

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh citra merek dan kualitas pelayanan terhadap keputusan pembelian melalui GoFood di Kota Tangerang. Populasi dalam penelitian ini ialah pengguna jasa layanan GoFood di kota Tangearng dengan kriteria pernah melakukan pembelian minimal satu kali dalam kurun waktu satu tahun terakhir. Teknik sampel yang digunakan yaitu purposive sampling dengan metode non probability sampling dan jumlah sampel sebanyak 400 responden. Teknik analisis data dilakukan dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian dan juga kualitas pelayananberpengaruh positif dan signifikan terhadap keputusan pembelian melalui GoFood. Sehingga dapat disimpulkan bahwa keputusan pembelian melalui GoFood di Kota Tangerang sangat signifikan.
Pengaruh Overconfidence Dimoderasi Gender terhadap Keputusan Investasi pada Generasi Milenial di Karawang Simbolon; Paulina Karolin; Situngkir, Tiar Lina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3411

Abstract

This research aims to examine the influence of overconfidence on investment decisions of the millennial generation in Karawang and evaluate whether gender variables can moderate this relationship. This research uses a survey research design. There is an independent variable, namely overconfidence and a dependent variable (dependent) investment decisions. This research focuses on the millennial generation population in Karawang, which numbers around 1,029,290 people. Meanwhile, the sample used was the millennial generation in Karawang who were active in investment activities, totaling 268 respondents. In this research, verification analysis uses Simple Linear Regression Analysis to test whether or not there is an influence of overconfidence on investment decisions. The next test to see whether the influence of the moderating variable (gender) can strengthen or weaken the overconfidence variable on investment decisions, the Moderated Regression Analysis (MRA) test is used. The research the results show that overconfidence has an influence on the investment decisions of the millennial generation. This generation tends to make investment decisions with a high level of self-confidence, which can lead to investment risks. However, gender is not able to moderate the relationship between overconfidence and investment decisions, meaning that both men and women show the same pattern regarding the influence of overconfidence on their investment decisions. Based on these findings, it is recommended to improve financial education to help the millennial generation make more rational and wise investment decisions.
Pengaruh Net Profit Margin dan Debt to Equity Ratio Terhadap Kebijakan Dividen Perusahaan BUMN di BEI: Studi Kasus Periode 2012-2021 Shalsya, Nabilla; Situngkir, Tiar Lina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.3693

Abstract

The aim of this research is to discover, explain and conduct analysis regarding the impact of profitability (NPM) and leverage (DER) on the dividend policy of state-owned companies listed on the IDX for the 2012-2021 period. Quantitative methods with descriptive and verification approaches were used in the research. There were 20 state-owned companies that were the population in the research, then a purposive sampling technique was carried out so that 7 state-owned companies were selected that met the criteria. Panel data regression analysis is a data analysis method in research. In panel data regression testing, the results obtained were that the panel data regression model formed was a fixed effect model (FEM). Apart from that, a classical assumption test was also carried out. The research results show that profitability (NPM) and leverage (DER) simultaneously influence dividend policy in state-owned companies listed on the Indonesia Stock Exchange for the 2012-2021 period. Partially profitability (NPM) has no influence and is not significant on dividend policy, while leverage (DER) has an influence and is significant on dividend policy. The results of the analysis of the coefficient of determination show that the profitability (NPM) and leverage (DER) variables of 56.78% can predict dividend policy, while the remaining 43.22% is influenced by other factors not examined in the research.
Pengaruh Free Cash Flow dan Trading Volume Activity terhadap Return Saham pada Perusahaan Farmasi (Bursa Efek Indonesia Periode 2018 – 2022) Maharani, Septia Putri; Situngkir, Tiar Lina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.611

Abstract

The research aims to see how trading volume activity and free cash flow have an impact on stock returns for pharmaceutical companies (Indonesia Stock Exchange Period 2018–2022). This research utilizes a quantitative approach that uses a descriptive and verification approach. The research samples were eight pharmaceutical companies listed on the Indonesia Stock Exchange from 2018 to 2022. A total of 40 data were collected using a purposive sampling technique for 5 years of observation. Descriptive and verification analyzes were performed, including classical assumptions (normality, heteroscedasticity, autocorrelation and multicollinearity), multiple linear regression analysis, t-test and f-test. Data processing was carried out using SPSS 26. The results of testing the data showed that free cash flow and trading volume activity partially affected stock returns. then simultaneously stock returns are influenced by free cash flow and trading volume activity. Keywords: Free Cash Flow, Trading Volume Activity, Stock Returns.
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 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 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