Article Per Year (5 Year)
p-Index From 2020 - 2025
2.405
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE INTELEKTIVA Jurnal Manajemen Bisnis Unbara Jurnal Penelitian Ekonomi Manajemen dan Bisnis Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Asrah Tandirerung Ranteallo
Universitas Bina Sarana Informatika
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Analisis Pengaruh Produk Hilang Awal Proses Terhadap Perhitungan Harga Pokok Produksi pada PT. ABC Ranteallo, Asrah Tandirerung; Fitrianingsih, Kukuh
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 5 (2024): Madani, Vol. 2, No. 5 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11982722

Abstract

Product loss early in the process is a significant problem that affects the accuracy of calculating the cost of production (HPP) at PT. A B C. This research aims to analyze the influence of lost products in the early stages of the production process on COGS calculations and identify causal factors and effective control strategies. A descriptive qualitative approach was used to explore this issue, with data collected through in-depth interviews, documentation and direct observation at PT production sites. A B C. The results showed that product loss early in the process caused an increase in COGS of 4.09%, mainly due to an increase in raw material and labor costs. The main causes of lost products include machine setting errors, variations in raw material quality, non-compliance with standard operating procedures (SOP), and lack of worker training. Control of lost products is carried out through standardizing machine settings, improving quality control of raw materials, and continuous training for workers. Although these control measures have shown positive results in reducing the number of lost products, ongoing evaluation and adjustment of strategies is needed to increase the effectiveness of lost product management. This research provides a practical contribution by providing PT. ABC deeper insight into the importance of product control is missing for more accurate COGS calculations. Theoretically, this research enriches the production management and cost accounting literature by revealing the specific influence of lost products in the early stages of the process on COGS, as well as providing a basis for further research. These findings are relevant for other companies facing similar challenges in managing lost products in the early stages of production.
Analisis Metode Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi Pada PT XYZ Ranteallo, Asrah Tandirerung; Firdaus, Salsabila
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5216

Abstract

This research investigates the impact of job order costing method on determining the cost of production at PT XYZ. Two main methods, namely full costing and variable costing, were analyzed to evaluate the differences in production cost estimates. The findings suggest that full costing tends to yield lower production costs compared to variable costing, primarily due to the inclusion or exclusion of fixed factory overhead costs. Evaluation of both methods highlights the importance of a deep understanding of the company's cost structure in accounting decision-making. Recommendations for PT XYZ include continuous evaluation of the effectiveness of both methods, development of a better cost tracking system, and exploration of the use of method combinations to meet the company's specific needs.
UJI TERHADAP RELIABILITAS DAN RELEVANSI LAPORAN KEUANGAN EMITEN DI INDONESIA STOCK EXCHANGE Ranteallo, Asrah Tandirerung; Rosento, Rosento
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 3 No. 4 (2018)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is to examine whether the financial statements made by the issuer have provided reliable and relevant information. Investors, securities sales agents and creditors are the respondents who will answer the questionnaire. The respondents were asked to comment on the reliability and relevance of the company's financial statements used as the basis for their decision making. The research sample was selected randomly based on the group of financial report users who periodically use the issuer's financial statements in Indonesia Stock Exchange (IDX) for decision making. questionnaires were sent to 200 respondents. There were 50 respondents' answers that were analyzed using the match pairs sign test method. The results showed that the issuer's financial statements on IDX tended to present information that was less relevant but the user considered that the accounting information presented was still reliable.
THE EFFECT OF TAX KNOWLEDGE AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE IN THE SUBMISSION OF PT BOBA INDAH'S ANNUAL TAX RETURN IN 2024 Ade Sri Mulyani; Asrah Tandirerung Ranteallo; Niken Herawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 2 (2025): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to contribute tax knowledge, taxpayer awareness, and add insight in the application to individual taxpayer compliance with employees at PT Boba Indah. The study population includes all individual taxpayers in the company, using a nonprobability sampling method that produces a sample of 30 taxpayers. The data analysis method used was multiple linear regression analysis and hypothesis testing using the SPSS 25 program. The results of the study show that tax knowledge and taxpayer awareness have a positive and significant influence on the compliance of individual taxpayers. The implication of this study is that the Directorate General of Taxes can strive to improve education, socialization, training, and improvement programs of the e-filing system to increase the level of taxpayer compliance in submitting annual tax returns. Thus, it can be expected that the implementation of this strategy will have a positive impact in achieving the goal of increasing overall taxpayer compliance.
Analisis Penentuan Komisi Asesor dan Margin Keuntungan Berdasarkan Harga Pokok Penjualan pada PT Adhi Prima Potensia Desember 2024 Sari Ayu; Asrah Tandirerung Ranteallo
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 3 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i3.5475

Abstract

This study aims to analyze the influence of assessor commissions and profit margins on the Cost of Goods Sold (COGS) at the consulting service company PT Adhi Prima Potensia during the period of January–December 2024. Consulting firms are unique in that they do not produce physical goods but instead offer expertise-based services, making accurate cost management—particularly in determining COGS—crucial for establishing fair assessor commissions and achieving sustainable profit margins. This research uses a quantitative approach with a descriptive method, collecting data through documentation and interviews regarding the 41 types of consulting services provided by the company. The analysis technique employed is multiple linear regression using SPSS version 25. The results of the study show that both assessor commissions and profit margins significantly impact COGS, both individually (partially) and together (simultaneously). These findings underscore the importance of precise COGS calculations in maintaining cost efficiency, distributing fair compensation, and ensuring the long-term profitability of the company. By highlighting the interconnectedness of commissions, profit margins, and COGS, the study provides valuable insights into how consulting firms can better manage their pricing strategies and cost structures. This research is expected to serve as a useful reference for managerial decision-making, particularly in cost management and strategic pricing, ultimately contributing to the overall growth and sustainability of consulting service firms.
Pengaruh Tingkat Suku Bunga Dan Inflasi Terhadap Harga Saham Pada Sektor Makanan Dan Minuman Perusahaan Yang Terdapat Di BEI Periode TAHUN 2020 - 2024 Muhsin Shibghatullah Izh-Haruddin; Asrah Tandirerung Ranteallo
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga dan inflasi terhadap harga saham pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan dan data ekonomi makro dari Bank Indonesia dan Badan Pusat Statistik. Hasil penelitian menunjukkan bahwa secara parsial, tingkat suku bunga berpengaruh negatif dan signifikan terhadap harga saham. Sebaliknya, inflasi tidak berpengaruh signifikan terhadap harga saham. Secara simultan, tingkat suku bunga dan inflasi berpengaruh signifikan terhadap harga saham sektor makanan dan minuman. Penelitian ini memberikan kontribusi bagi pelaku pasar modal dan manajemen perusahaan untuk lebih memperhatikan dinamika suku bunga dan inflasi sebagai faktor eksternal yang dapat memengaruhi kinerja saham di sektor makanan dan minuman.
Co-Authors Ade Sri Mulyani Bela Rizki Lestari DINDA JULIA PRAMESTI Firdaus, Salsabila Fitrianingsih, Kukuh KARINA SYAFIRA Muhsin Shibghatullah Izh-Haruddin Niken Herawati Rosento Sari Ayu