Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Heny Tiastuti Kurnia Ningsih
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Anggaran Biaya Produksi Sebagai Alat Perencanaan dan Pengendalian Biaya pada PTPN IV Regional III Unit Kebun PKS Sei Intan (Rokan Hulu) Tahun 2024 dan 2025 Pretty Nur A’yuni Laoli; Heny Tiastuti Kurnia Ningsih; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14088

Abstract

This study aims to analyze the preparation process of the Production Cost Work Plan and Budget (RKAP) and compare it with the realization of production costs at PT Perkebunan Nusantara IV Regional III, Sei Intan Palm Oil Mill Unit, during 2024 and 2025. This research employed a qualitative descriptive method using primary data collected through observation, interviews, and documentation. The study focuses on examining the extent to which the production cost budget functions as a planning and control instrument in supporting the effectiveness of the company's operational management. The findings indicate that the RKAP preparation process applies a combination of bottom-up and top-down planning approaches, enabling the company to accommodate operational needs while aligning with management policies. Furthermore, the production cost budget has been effectively implemented as a planning and control tool. Although several variances were identified between the budgeted and actual production costs, these deviations remained within acceptable limits and could be justified in accordance with the company's established policies and operational standards.
Analisis Pengaruh Ukuran Perusahaan dan Modal Kerja Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Marturia Telaumbanua; Lusi Elviania Rangkuti; Heny Tiastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14087

Abstract

This study aims to examine and analyze the effect of firm size and working capital on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period, both individually and simultaneously. The study employs a quantitative approach by analyzing secondary data, including total assets, the current ratio, and Return on Equity (ROE). The population consists of 59 mining companies, with a sample of 30 companies selected using purposive sampling over a six-year observation period. Data were analyzed using descriptive statistics, classical assumption tests (normality, heteroscedasticity, and multicollinearity), multiple linear regression analysis, and hypothesis testing through the t-test, F-test, and coefficient of determination. The findings indicate that firm size has a positive and significant effect on financial performance, whereas working capital has a positive but insignificant effect. Simultaneously, firm size and working capital have a positive and significant effect on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2025 period.
Co-Authors Lusi Elviania Rangkuti Marturia Telaumbanua Pretty Nur A’yuni Laoli Shofwan Andri