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All Journal JURNAL PENDIDIKAN TAMBUSAI JAMMI International Journal of Trends in Accounting Research Research in Accounting Journal
Nugraha, Maulana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUK PADA UD. BERSAMA Ismayeni, Luthfi; Nugraha, Maulana; Suryani, Suryani; Suriyanti, Linda Hetri
Jurnal Pendidikan Tambusai Vol. 4 No. 1 (2020): April 2020
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.53 KB) | DOI: 10.31004/jptam.v4i1.503

Abstract

Perusahaan dagang dalam menentukan harga pokok produksi menerapkan metode Activity Based Costing System (ABC System) agar perusahaan tidak salah dalam pengambilan keputusan mengenai harga pokok produksi. Penelitian ini bertujuan untuk mengetahui harga pokok produksi pada UD. Bersama dengan membandingkan metode Activity Based Costing terhadap metode harga pokok produksi yang diterpakan oleh UD. Bersama. pengumpulan data dilakukan melalui wawancara, studi pustaka dan dokumentasi. Hasil penelitian menunjukan harga pokok produksi dengan metode Activity Based Costing untuk sebuah pintu,kusen dan jendela lebih tinggi dibandingkan dengan perhitungan harga pokok produksi menurut UD.Bersama memiliki selisih untuk masing-masing produk sebesar Rp. 252.517 untuk pintu, Rp. 115.821 untuk kusen dan Rp. 65.051 untuk jendela. Selisih tersebut diberatkan pada biaya overhead yang tidak dibebankan dan dirinci secara benar oleh UD. Bersama.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUK PADA UD. BERSAMA Ismayeni, Luthfi; Nugraha, Maulana; Suryani, Suryani; Suriyanti, Linda Hetri
Jurnal Pendidikan Tambusai Vol. 4 No. 1 (2020): April 2020
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v4i1.503

Abstract

Perusahaan dagang dalam menentukan harga pokok produksi menerapkan metode Activity Based Costing System (ABC System) agar perusahaan tidak salah dalam pengambilan keputusan mengenai harga pokok produksi. Penelitian ini bertujuan untuk mengetahui harga pokok produksi pada UD. Bersama dengan membandingkan metode Activity Based Costing terhadap metode harga pokok produksi yang diterpakan oleh UD. Bersama. pengumpulan data dilakukan melalui wawancara, studi pustaka dan dokumentasi. Hasil penelitian menunjukan harga pokok produksi dengan metode Activity Based Costing untuk sebuah pintu,kusen dan jendela lebih tinggi dibandingkan dengan perhitungan harga pokok produksi menurut UD.Bersama memiliki selisih untuk masing-masing produk sebesar Rp. 252.517 untuk pintu, Rp. 115.821 untuk kusen dan Rp. 65.051 untuk jendela. Selisih tersebut diberatkan pada biaya overhead yang tidak dibebankan dan dirinci secara benar oleh UD. Bersama.
Bankruptcy Prediction Analysis in Goods Sector Companies Primary Consumers Listed on The Indonesia Stock Exchange Nugraha, Maulana
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.465 KB) | DOI: 10.54951/ijtar.v3i2.399

Abstract

This study aims to determine there are differences in predicting the bankruptcy of primary consumer goods sector companies listed on the Indonesian stock exchange in 2016-2020 by using the Altman Zscore, Zmijewski and Springate bankruptcy prediction models in predicting corporate bankruptcy and to find out which prediction model is better. accurate in predicting corporate bankruptcy. The number of samples used in this study amounted to 18 companies with five years of observation and sampling technique using purposive sampling method. The data analysis technique used is the Kruskal-Wallis test and the level of accuracy test. The results of this study indicate that there is a significant difference from the results of the Altman Zscore, Zmijewski and Springate bankruptcy prediction models using the Kruskal-Wallish H test. with an accuracy rate of 78%.
Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Perusahaan Pada Pt. Aneka Tambang Tbk Luthfi Ismayeni; Nugraha, Maulana; Suryani
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1267

Abstract

This study aims to find out and analyze the financial performance of PT Aneka Tambang Tbk as seen from the financial ratio in the form of profitability ratio. The research method used is descriptive quantitative. The data used is secondary data derived from the financial statements of PT Aneka Tambang Tbk for the period 2016 to 2019.  The data analysis showed an average four-year operating profit margin ratio of 3.48%. Analysis of the ratio of gross profit margin for four years of 13.57%. The four-year ROE analysis averaged 2.75%. Analysis of the average basic earning ratio produced is 2.17% . The resulting average ROA analysis is 1.60% . And for the analysis of the ratio of employee ability to average profit generated by 193.95%. It can be concluded that the financial performance of PT Aneka Tambang Tbk is in a bad condition, this is due to a decrease in profitability ratio.  
Corporate Governance Practices in Transportation and Logistics Companies during the COVID-19 Pandemic Nugraha, Maulana; Suryani, Suryani; Nst, Chyntia Juliani
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3182

Abstract

The purpose of this study is to leverage and strengthen corporate governance during this pandemic, including advocating for best practice COVID disaster recovery plans, developing emergency response checklists, establishing efficient disaster responses, and strengthening monitoring mechanisms for employees, operations, finance, customers, and supply chain. Calculation of data using descriptive exploratory quantitative methods using literature studies, namely analysis of real conditions that occur at this time and secondary data in the form of articles, news, and research results from several national and international research institutions. and regional is very important because while some regions of the world have excellent logistical opportunities that contribute to their success, other regions on the other hand do not have these characteristics.
Co-Authors Ismayeni, Luthfi Luthfi Ismayeni Nst, Chyntia Juliani Suriyanti, Linda Hetri SURYANI Suryani Suryani