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All Journal JEA17: Jurnal Ekonomi Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) FINANCIAL : JURNAL AKUNTANSI Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Bina Bangsa Ekonomika Golden Ratio of Auditing Research Journal of Trends Economics and Accounting Research CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Putri, Andini Utari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENERAPAN METODE FULL COSTING DAN VARIABEL COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI RUMAH INDUSTRI KEMPLANG MENTAH DI JAKABARING (SURVEY PADA RUMAH INDUSTRI KEMPLANG MENTAH DI JAKABARING) Nadilah, Nadilah; Putri, Andini Utari; Ratu, Mutiara Kemala
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.28929

Abstract

Dengan adanya penelitian ini ialah untuk mengetahui bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, lalu membandingkan metode mana yang lebih efektif digunakan. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunkan sumber data primer dapat diperoleh melalui observasi,studi pustaka serta wawancara serta teknik analisis yang digunakan ialah mengumpulkan data biaya produksi kemplang mentah lalu mengklasifikasikan biaya tersebut ke biaya tetap dan biaya variabel, lalu menghitung biaya tersebut menggunakan metode full costing dan variabel costing. Hasil analisis data menunjukkan bahwa perhitungan harga pokok variabel costing lebih rendah dibandingkan dengan perhitungan harga pokok produksi menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode full costing yaitu sebesar Rp. 199,189 dan menurut metode variabel costing yaitu sebesar Rp. 168,4, selisih dari kedua metode tersebut ialah sebesar Rp. 30,789. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik tidak memasukkan biaya kantong plastik dan karung. Artinya menurut perhitungan pemilik kemplang mentah dirasa kurang efektif sehingga laba yang didapatkan juga kurang efesien.
Pengaruh Literasi Keuangan, Gaya Hidup dan Sikap Keuangan Terhadap Perilaku Keuangan Mahasiswa Pengguna Shopee Paylater Angelista, Fifie Dea; Anggraini, Leriza Desitama; Putri, Andini Utari
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1197

Abstract

Financial Behavior is an individual's way of managing, spending and making decisions regarding the money they have. Financial behavior is influenced by various factors, including knowledge about finance, lifestyle and financial attitudes. This research aims to examine the influence of financial literacy, lifestyle and financial attitudes on the financial behavior of students using Shopee Paylater. This research is a quantitative descriptive type with the primary data source coming from distributing questionnaires. The population in this research are students from the Faculty of Economics at Indo Global Mandiri University Class of 2020-2023 who use Shopee Paylater. The number of samples in this research was 100 students using the Slovin formula. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique in this research uses multiple linear regression, coefficient of determination, t test and F test. The results of this research show that financial literacy ( ) has a positive and significant effect on financial behavior (Y). Lifestyle ( ) has a positive effect on financial behavior (Y). Financial attitude ( ) has a positive effect on financial behavior (Y). Financial literacy, lifestyle and financial attitudes simultaneously have a significant effect on financial behavior.
The Effect of Liquidity, Solvency, Profitability and Activity Ratios on Company Value in Food & Beverage Sub-Sector Manufacturing Companies Listed on the IDX in 2019-2023 Fadhilsyah, Muhammad; Putri, Andini Utari; Ratu, Mutiara Kemala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.915

Abstract

The food and beverage industry in Indonesia, particularly companies on the Indonesia Stock Exchange (IDX), is dealing with economic challenges affecting financial performance and market value. Challenges include decreased consumer purchasing power, higher production costs, and market uncertainty leading to low investor confidence. This situation complicates the evaluation of company value, requiring a thorough understanding of factors influencing value, such as financial ratios. This study has originality in examining the effect of financial ratios such as liquidity, solvency, profitability, and activity on company valuation in the food and beverage sector listed on the IDX. This study aims to explore the relationship between these ratios and firm value in the period 2019 to 2023, and provide a clearer picture for investors and managers in making strategic decisions based on solid financial data. The research in this study is conducted using a quantitative approach. A deliberate sampling technique was used to choose 27 businesses within a 5-year timeframe, totaling 135 samples. Secondary data from www.idx.co.id was utilized for the analysis through the use of multiple linear regression in the SPSS version 26 software. The findings of the research reveal that company value is influenced significantly by liquidity (CR), solvency (DER), profitability (ROA), and activity (TATO). The results show simultaneously that the influence of liquidity, solvency, profitability and activity has an effect on company value. This research aims to provide investors with precise financial insights while establishing frameworks for future studies that incorporate additional factors and broader sampling periods.
The Influence of Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Digital Payment on Taxpayer Compliance of Florist Flower Board Businesses in Palembang City. Agnesia, Meliza Audry; Putri, Andini Utari; Meiriasari, Vhika
Economics and Digital Business Review Vol. 7 No. 1 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3670

Abstract

This research is a quantitative research conducted on florist flower board business actors in Palembang City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, tax sanctions and digital payments on taxpayer compliance of florist flower board businesses in Palembang City. This study uses primary data through a Likert scale questionnaire involving 83 respondents. This study processes the data with the help of SPSS software. The results of this study indicate that: (a) tax knowledge has a positive and significant effect on the level of taxpayer compliance. (b) taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. (c) tax sanctions have a positive and significant effect on the level of taxpayer compliance. (d) digital payments have a positive and significant effect on the level of taxpayer compliance. Based on the results of the study, it can be concluded that efforts to increase taxpayer compliance can be done by increasing understanding in the field of taxation, increasing taxpayer awareness, implementing tax sanctions effectively, and optimizing the use of digital-based tax payment systems.
Co-Authors Agnesia, Meliza Audry Alfikri, Violyn Permata Amalia, Hesi Septianti Angelista, Fifie Dea Anggraini, Leriza Desitama Anisya, Kirana Ayu, Intan Sury Azizah, Tyara Nur Bakti, Melinia Emilda, Emilda Fadhilsyah, Muhammad Handayani, Liliani Suratan Hariyadi, Rio Putra Hasaelvana, Eltha Hendarmin, R. Moh. Rum Hendarmin, RM. Rum Khayrani, Putri Afifah Kurniawan, Faiz Lesi Hertati, Lesi Lili Syafitri, Lili Marlina, Ressy Meiriasari, Vhika Muhammad Setya Pratama Nadilah, Nadilah Nurkholis, Kgs M Pebriani, Reny Aziatul Permata, Lukita Tri Pramudita, Pira Pratika, Dharma Rafika Sari Ratu, Mutiara Kemala Riki Afriansyah Roswaty, Roswaty Sabillah, Annisa Sari, Mei Suci Ramadhani, Suci Susanti, Ines Dwi Tripermata, Lukita wildansyah, muhammad Yani, Resti