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All Journal Jurnal Teknik PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Mulyana, Emul
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Menentukan Setting Faktor Optimal yang Mempengaruhi Kualitas pada Pembuatan Minyak Nilam di Koperasi Nilam Wangi: Studi Kasus pada Pabrik Penyulingan Minyak Nilam “KONIWA” Mulyana, Emul; Subekti, Arie
Jurnal Teknik: Media Pengembangan Ilmu dan Aplikasi Teknik Vol 3 No 1 (2004): Jurnal Teknik - Media Pengembangan Ilmu dan Aplikasi Teknik
Publisher : Fakultas Teknik - Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jt.vol3no1.234

Abstract

Koperasi Nilam Wangi adalah koperasi produksi yang bergerak di bidang Industri penyulingan minyak nilam (patchouli oil), belum mampu meningkatkan kualitas minyak nilam yang laku di pasaran internasional. Sebagai suatu perusahaan yang dituntut untuk mepertahankan dan selalu mengembangkan kualitas produk yang laku di pasaran International. KOPNIWA dihadapkan pada bagaimana meningkatkan kualitas minyak nilam agar diperoleh keuntungan optimal. Pengendalian kualitas yang akan diterapkan adalah metode Taguchi yang dikembangkan oleh Dr. Genichi Taguchi pada tahun 1949, yang merupakan pengendalian kualitas yang preventif (Offline) yaitu mengoptimasi desain produk dan proses untuk mendukung pengendalian kualitas yang reaktif pada proses produksi yang sedang berjalan (on-line OC). Dari perancangan eksprimen dengan metode Taguchi didapat bahwa kadar patchouly alcohol akan optimum jika bahan baku, mesin dan metode pada kondisi : kadar air bahan baku 15%, tekanan ketel uap fase I 2 atm, tekanan ketel uap fase II 3 atm dan waktu proses 3,50 jam. Dengan prosentase peningkatan pencapaian rata-rata sebesar 9,88%, presentase pengurangan variasi sebesar 89,52%, presentase pengurangan rata-rata kerugian per unit sebesar 17.69% dan presentase peningkatan keuntungan sebesar 29,58%.
Effect of Profit Management and Earning per Share on Company Value with Company Size as a Moderation Variable Fajri, Ahmad Maulana; Yunita, Irma; Mulyana, Emul
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3922

Abstract

This study aims to determine the effect of earnings management and earning per share on firm value and to find out whether firm size is able to moderate the relationship between earnings management and earning per share on company value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The methodology used in this research is quantitative with a causal associative approach with a sample of food and beverage companies listed on the Indonesian Stock Exchange using a sampling technique. Purposive sampling from 84 populations obtained a sample of 15 companies. The analysis used in this study uses test Moderated Regression Analysis (MRA). The results in this study are that earnings management does not have a significant effect on firm value due to earnings management practices by selecting accounting policies by management which are subjective, then the quality of earnings in the financial statements presented will be low and inaccurate and this can lead to high levels of public trust will decrease so that potentially many investors will withdraw their shares that have been invested. Earnings per share significant effect on firm value due to the higher value earning per share then it will affect the amount of net loss given by the company to shareholders. The size of the company is not able to moderate the relationship between earnings management on firm value because the size of the company is getting bigger, the management will minimize fraud in carrying out earnings management practices because outside supervision is increasing strictly towards internal parties, so that internal parties will increase transparency and truth in information. Company size is able to moderate the relationship between earning per share large companies are supported by good resources and it is easy to meet capital needs, including through foreign capital.
Co-Authors Fajri, Ahmad Maulana irma yunita Subekti, Arie