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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JABE (Journal of Accounting and Business Education) Agrikan: Jurnal Agribisnis Perikanan
Darwis, Herman
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science

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Analysis of Cost Structure and Income of Trigona Sp. Honey Bee Farming in Payahe Village, Oba District, Tidore Islands City Fatmawati, Mila; Mahmud, Haris; Kaddas, Fatmawati; Darwis, Herman
Agrikan Jurnal Agribisnis Perikanan Vol. 18 No. 1 (2025): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v18i1.2555

Abstract

Honey bee business is included in the agribusiness sector industry that is able to produce honey, bee pollen and royal jelly products. One of the Trigona Sp honey bee business groups is the Molekat Mai Birahi Forest Farmer Group (KTH) located in Payahe Village, Oba District, Tidore Islands City. This study aims to: 1) analyze the cost structure of Trigona Sp honey bee cultivation business, 2) analyze the income of Trigona Sp honey bee cultivation business, 3) Analyze the level of B/C Ratio, Break Even Point (BEP) and Payback Period (PP). . Data collection methods in this study include interviews, observations and literature studies. The results of the study showed that the cost structure consisted of fixed costs in the form of depreciation of cages, protective clothing, honey suction tools, machetes and stup with a total of Rp 19,979,200 while variable costs of Rp 2,892,000 consisted of the cost of purchasing bottles, labels and purchasing colonies. The amount of income received per year is Rp 33,528,800. Meanwhile, the feasibility value of Trigona Sp honey bee business based on B/C Ratio is 1.5 while BEP analysis is 143 bottles with a value of Rp21,450,000 while the payback period payback period is 1.5 years. So that the Trigona Sp honey bee business is feasible. Better management is needed so that honey production is optimal and stable so that it can meet consumer demand.
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Darwis, Herman; Gumati, Tatang Ary; Arifin, Andi Harmoko; Rita, Maria Rio
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
MODERATION OF INTERNAL CONTROL SYSTEM IN THE RELATIONSHIP BETWEEN INTERNAL AUDITOR COMPETENCE AND ORGANIZATIONAL JUSTICE OF FRAUD PREVENTION Kharie, Sitti Marwa; Darwis, Herman
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 9 No. 1 (2020): Nominal April 2020
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.311 KB) | DOI: 10.21831/nominal.v9i1.30059

Abstract

This research aimed to known the effect of internal auditor competence and the justice organization toward prevention of fraud with internal control system as moderate variable. The population of this research is Government Internal Controlling (APIP) in Inspektorat of North Moluccas. The method of taken sample is used multistage sampling. The technique which used to examine the hypotesa is simple regression and examine moderate variable used absolute difference value test.The result of this research is to show that internal auditor competence affect to prevention fraud justice organization is not affect to prevention fraud, internal control system can moderate internal auditor competence to prevention fraud, while the justice organization is not affect to prevention fraud which moderated by internal control system.
Co-Authors Andi Harmoko Arifin Fatmawati, Mila Gumati, Tatang Ary Haris Mahmud Kaddas, Fatmawati Kharie, Sitti Marwa Maria Rio Rita