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All Journal Aktiva : Jurnal Akuntansi dan Investasi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Putri, Devi Lestari Pramitha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS BIAYA-VOLUME-LABA (COST-VOLUME-PROFIT) MULTIPRODUK SEBAGAI ALAT PERENCANAAN LABA PADA PT MARINAL INDOPRIMA DI SUMENEP Putri, Devi Lestari Pramitha; Septyawati, Devia
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 2 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.265 KB) | DOI: 10.35835/aktiva.v3i2.461

Abstract

Cost-volume-profit analysis (CVP) is a useful tool for companies to measure a profit that will be planned by the company. In addition, by analyzing CVP companies will be easier to plan, control, and make a good decision for the company. This type of research is descriptive quantitative. The data type is Quantitative Data. The data source is Primary Data and Secondary Data. The data collection technique is by interview and documentation. PT. Marinal Indoprima in planning profits for 2016 using the Cost-volume-profit analysis method must sell cherry products for 3,026,713 units at a selling price of Rp 165,524 and for seaweed products at 9,419 units at a selling price of Rp 145,52. Break even point for products of the type of cherry 734,943 units with a nominal value of Rp. 123,742,868,862 and for seaweed type products is 4,773 units with a nominal value of Rp. 698,779,242. Margin Of Safety Cherimen products are Rp. 25,458,992,002, and for seaweed products Rp. 144,434,848. The level of PT Marinal Indoprima's Operating Laverage for 5.86 cherries and 60.83 seaweed products, which means that every 1% increase in sales revenue will increase the company's profit. Based on the calculation of Shut Down Point, processing of cherry and seaweed products must be stopped if the sale is at the point of closing the business of Rp. 103,893,615,707 (cherimen products) and Rp. 586,664,790 (seaweed products).
Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor Putri, Devi Lestari Pramitha; Habibi, Nursyaikhairul; Syahadatina, Rika; Alfian, Nurul; Rohmaniyah, Rohmaniyah; Gazali, Gazali
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1272

Abstract

The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit quality. After determining the scope of the research, the researcher then determines the population to be tested. The population in this study are manufacturing companies listed on the IDX. Population is the entire group of people, events, or things and interests that researchers wish to investigate. The sampling technique used in determining the sample was purposive sampling. The results of this research are that audit tenure has no effect on audit quality and auditor switching has an effect on audit quality.
Co-Authors Alfian, Nurul Gazali Gazali Habibi, Nursyaikhairul Rohmaniyah, Rohmaniyah Septyawati, Devia Syahadatina, Rika