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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Economics and Digital Business Review JURNAL ECONOMINA Jurnal Dedikasia : Jurnal Pengabdian Masyarakat SWARNA Safari : Jurnal Pengabdian Masyarakat Indonesia DEVOTE: Jurnal Pengabdian Masyarakat Global Management Studies and Business Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management J-CEKI
Putra, Yosep Eka
Universitas Islam Negeri Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Analisis Cost Volume Profit dalam Pengambilan Keputusan Menajemen pada Usaha Tungku Dakak-Dakak Nila Rahmi, Mega; Putri, Melati; Sari, Mila Yulia; Naimatulhuda, Naimatulhuda; Rahmadani, Novida; Putra, Yosep Eka
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9hhe9251

Abstract

Cost volume profit analysis is used in measurable planning in sales and determining the Company's profit based on the relationship between costs, volume and overall profit. This study aims to determine how to apply the cost volume profit method to the Nila Dakak-Dakak Furnace Business. This study uses a quantitative descriptive research method where data collection techniques are carried out through direct interviews with owners and employees, observation and documentation of production and financial data of the Nila Dakak-Dakak Furnace Business. Based on the results of the research that has been carried out, it can be concluded that the Nila Dakak-Dakak Furnace Business made a profit in 2023 of IDR 154,760,000 with sales of IDR 686,400,000. Sales at the break-even point are 2,154 so that if sales are less than that amount, the Company will experience a loss. For this reason, a margin of safety calculation is carried out which produces 15,000 kg per year for the safety level of product sales. Management also targets a profit of Rp. 200,000,000 for the following year, namely 2024-2025, so to achieve this profit target, it must produce 26,145 kg.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun (2017-2021) Hidayati, Habibatul; Asnathur Aisya, Perwira; Elva Dona; Romi Susanto; Yosep Eka Putra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1306

Abstract

The purpose of this study is to determine the effect of profitability and leverage on firm value in the company's infrastructure. The variables in this study are Profitability and Leverage. Sampling using purposive sampling technique with certain criteria. The sample in this study are 16 infrastructure companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis in this study uses panel regression analysis with the results showing that Leverage (DER) has no effect on firm value, while Profitability (ROA) has an effect on firm value.
Co-Authors A, Elsa Hidayatul Abaharis, Henryanto Aida, Resvina Aidila Fitri Alfian Alfian Alfian Alfian Alfian Alhayyu, Alhayyu Alhumairo, Kamila Amanda, Putri Andini, Nurmallah Asnathur Aisya, Perwira Badri, Juarsa Bunda, Dina Permata Dani, Bima Rahmad Das, Nidia Anggreni Desi Wulandari, Desi Dinata, Citra Putri Eficandra Elva Dona Fadhilah, Rahmah Fitri Fadila, Ulfa Fatimah Azzahra Fernos, Jhon Fikri, Nurul Fitri, Aidila Hafidzha, Gustia Hakim, Muhammad Irfanul Hamdani, Muchlas Hane Johan Hasanah, Niddhatul Hidayat, Teguh Hidayat, Vegi Sabrina Hidayati, Habibatul johan, hane Khairil Aswan Lestari, Winda Ayu Madiah, Ainil Maharani, Salsa Nanda Marlin, Khairul Masdar, Rita Maulana, Vickry Adha Yurdeka Mega Rahmi Melati Putri Naimatulhuda, Naimatulhuda Nur Hazizah Patriansah, Cerry Putri, Gushita Putri, Rani Meilani Rahim, Alyah Nur Rahmadani, Novida Rahmadani, Olivia Ramadani, Diva Ramadhani, Ilas Rohel, Natasya SAFITRI, LIDIA Sari, Mila Yulia Septiani, Nazila Sonya Futri Ramafina Sulastri Caniago Susanto, Romi Syafni, Bintang Trinovila, Rahmi Trisnawati, Betis Valencia, Dheva W, Miftahusa’ada Wahyu Gusriandari Wulansari, Novani Yusri, Misbah