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All Journal Agrimansion: Agribusiness Management & Extension Indonesian Accounting Literacy Journal
Arief, Khozin
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Perancangan Peta Risiko pada Perusahaan Perhiasan Heryanto, Aldi; Arief, Khozin; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.3391

Abstract

Companies that are not able to manage their risks will have fatal consequences, plus at this time the pandemic has made the company increase the risks it has. This study aims to describe the design of a risk map in a jewelry company. This study uses a descriptive qualitative approach using data in the form of interviews, documentation, and observations. The data analysis technique used in this study is the analysis method of Miles and Hubberman (1984). The magnitude of the level of risk is reflected in the company's risk map, this amount is measured by the likelihood of a risk occurring and the impact of the risk if it occurs. There are 19 risks that may occur in the company, 9 risks at the low level, and 10 risks at the medium level.
Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Arvin, Amanda Thalia; Sudradjat, Sudradjat; Arief, Khozin; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.3388

Abstract

This research is aimed to find out how Financial Ratio measured by Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Return on Equity (ROE) affects stock price of companies in transportation sector that listed in Indonesia Stock Exchange in period of 2018-2020. This research use Dated Panel Regression analysis with the population of 27 companies listed as transportation sector in IDX. Purposive sampling technique is used and generate 18 companies as samples. After the research process was done, it is known that EPS is the measure of financial ratio that have a significant effect on stcok prices.
STRATEGIC MANAGEMENT ACCOUNTING (SMA) USAGE, MANAGERS’ MENTAL HEALTH AND FIRM PERFORMANCE: AN EXPERIMENTAL STUDY Sahla, Widya Ais; Arief, Khozin; Bahit, Muhammad
JURNAL AGRIMANSION Vol 26 No 1 (2025): Jurnal Agrimansion April 2025
Publisher : Jurusan Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agrimansion.v26i1.1892

Abstract

Based on RBV’s theory, SMA Usage and employee mental health are valuable internal resources that can offer a competitive advantage when managed effectively. This research explores their impact on firm performance and highlights their importance to organizations. This is an experimental study with a 2x2 factorial design between subjects by manipulating SMA Usage (strong and weak) and the manager's mental health (high and low). This study found that SMA Usage and managers' mental health are key factors in firm performance, with the interaction effect evident only in net profit. The findings also support RBV theory, showing that both are crucial for firms to manage effectively. This study offers valuable practical implications for companies aiming to enhance performance. Effective SMA implementation supports strategic decisions, while prioritizing managers' mental health promotes strong leadership, both contributing to sustainable competitive advantage. To the best of the authors' knowledge, this is the first study that combined the field of strategic management accounting with the field of psychology to examine the effects on firm performance. The experimental approach is also a novelty to test the causality of the two factors
Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual Sakti, Tamaarine Ayunillah Afraaniti; Ishak, Jouzar Farouq; Arief, Khozin; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5234

Abstract

This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.
Co-Authors Arvin, Amanda Thalia Dahtiah, Neneng Heryanto, Aldi Ishak, Jouzar Farouq Muhammad Bahit Sakti, Tamaarine Ayunillah Afraaniti Sudradjat Sudradjat Supriatna, Iyeh Suwondo, Sulistia Widya Ais Sahla Yanti Rufaedah, Yanti