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Analisis Penerapan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi (Studi Kasus Pada Oemar Bakery Lampung) Fahrizal, Azli; Ichdan, Dany Amrul; Indrawati, Ani
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i4.14112

Abstract

Sistem Activity Based Costing (ABC) dapat menyediakan informasi perhitungan biaya yang lebih baik dan dapat membantu manajemen mengelola perusahaan secara efisien serta memperoleh pemahaman yang lebih baik atas kekuatan, kelemahan dan keunggulan kompetitif perusahaan. Sehingga dengan metode ABC dapat menyajikan informasi harga pokok produksi secara cermat dan akurat bagi kepentingan manajemen. Tujuan penelitian ini mengetahui perbandingan HPP dengan menggunakan metode yang diterapkan Raihan Bakery And Cake Shop Medan saat ini dengan harga pokok yang dihasilkan dengan metode ABC. Metode analisis yang digunakan adalah analisa kualitatif. Hasil penelitian menunjukan bahwa perhitungan harga pokok produksi (HPP) menggunakan ABC memberikan hasil yang lebih kecil dari cara tradisional pada Raihan Bakery And Cake Shop Medan. Sistem tradisional memberikan perhitungan harga pokok produksi yang lebih tinggi dibandingkan dengan metode Activity Based Costing, dikarenakan perhitungan dengan sistem tradisional hanya menggunakan satu cost driver sehingga banyak terjadi distorsi biaya dan menghasilkan perhitungan harga pokok produksi yang tidak relevan. Perusahaan sebaiknya mengevaluasi kembali sistem pembebanan biaya dalam menentukan harga pokok produksi (HPP).
Pengaruh January Effect, Convertible Bond, Tingkat Suku Bunga Dan Volume Perdagangan Saham Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Periode 2011 – 2015 Ichdan, Dany Amrul; Lukman, Iing; Shinta, Dayu Renanda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4730

Abstract

Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price
Pengaruh Diversifikasi, Manajemen Laba, Risiko Bisnis, Siklus Hidup Perusahaan Dan Non Debt Tax Shield (Ndts) Terhadap Struktur Modal Luthfi, Muhammad; Ichdan, Dany Amrul; Pratama, Iwan Saputra
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4740

Abstract

This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..
Green human resource management practices in the manufacturing industry: A sustainable approach Ichdan, Dany Amrul; Maryani, Maryani
Annals of Human Resource Management Research Vol. 4 No. 1 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i1.2140

Abstract

Purpose: This study investigates the adoption of environmentally friendly Human Resource Management (HRM) practices as a sustainable strategy in the manufacturing sector. It focuses on how employees' environmental consciousness, environmental regulations, and companies’ environmental performance impact the implementation of green HRM practices. Research Methodology: The study involved surveying employees and managers in manufacturing companies, with data gathered and analyzed quantitatively. Results: The findings indicate that Employees’ environmental awareness significantly influences the adoption of green HR practices, whereas the effect of environmental regulations is relatively positive. Furthermore, a company’s environmental performance was found to be positively correlated with its green HR practices. Limitations: This was a survey-based study. Further qualitative studies should be conducted to improve the quality of results. Contribution: Suggestions for future research include conducting further studies to comprehend the internal and external factors influencing the adoption of green HR practices and considering the role of organizational culture and individual motivation in promoting such practices. This will provide a more comprehensive understanding of green HR strategies, which can assist manufacturing companies in achieving enhanced environmental sustainability.
Analysis of employee performance through productivity: The role of kaizen culture, motivation, and work discipline in the manufacturing industry Ichdan, Dany Amrul
Annals of Human Resource Management Research Vol. 4 No. 1 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i1.2158

Abstract

Purpose: This study investigates the relationship between employee performance and productivity in the manufacturing industry, focusing on the impact of Kaizen culture, motivation, and work discipline on employee performance. Research Methodology: The study employed a quantitative method approach, which involved a survey of 105 respondents from the manufacturing Industry in West Java, and the analysis of key performance indicators from several pilot case companies in Bekasi that implemented Kaizen techniques. Data were analyzed using the SmartPLS test. Results: Kaizen culture, motivation, and work discipline are vital for improving employee performance and productivity. Employee motivation directly influences the implementation of the 5S system, and the company meets employees’ needs for career development and information. Employee performance is influenced by motivation, discipline, training, and culture, with productivity as the mediator. Limitations: The generalizability of this study is limited by its focus on a specific industry and geographic location. Future studies should replicate the study across different industries and regions to increase the scope of the findings. Contribution: This study contributes to the current literature by examining how Kaizen culture, motivation, and work discipline boost employee performance and productivity in manufacturing. The results underscore the significance of these elements in enhancing organizational performance and offer practical suggestions for companies that aim to enhance productivity and employee engagement. Originality: This study is unique in its thorough examination of how Kaizen culture, motivation, and work discipline affect employee performance and productivity in manufacturing. Using quantitative methods and diverse data sources enhances originality and offers a deeper understanding of these factors.
The impact of innovation, corporate social responsibility, environmental practices, and organizational culture on organizational sustainability Ichdan, Dany Amrul; Maryani, Maryani
Annals of Management and Organization Research Vol. 5 No. 4 (2024): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i4.2236

Abstract

Purpose: This study analyzes how corporate social responsibility (CSR), innovation, and environmental policies influence organizational sustainability. It also examines how organizational culture mediates these factors to enhance overall performance. Research Methodology: This study employed a quantitative research design and distributed structured questionnaires to employees and managers in various industries. The data were analyzed using Structural Equation Modeling (SEM) to assess the relationships between the independent variables (innovation, CSR, and environmental practices), mediating variable (organizational culture), and dependent variable (organizational sustainability). Results: The findings show that Environmental practices, CSR, and innovation significantly improve organizational sustainability. The relationship between these independent variables and organizational performance was found to be mediated by organizational culture. In particular, a strong organizational culture amplifies the benefits of these factors on performance, indicating that cultivating a strong culture is essential for attaining sustainability. Contribution: This study advances our understanding of organizational sustainability by presenting data on important factors and the mediating function of organizational culture. This provides practitioners and policymakers with helpful ideas on how to use these characteristics to enhance performance. Originality: A comprehensive model of organizational sustainability was created by combining five independent, mediating, and dependent variables. It presents a fresh viewpoint on how internal variables amplify the influence of sustainability drivers by highlighting the function of organizational culture and offering a comprehensive strategy for enhancing sustainability.
The effect of training, work environment, motivation, job satisfaction, and career satisfaction on employee productivity Ichdan, Dany Amrul
Annals of Management and Organization Research Vol. 6 No. 1 (2024): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i1.2264

Abstract

Purpose: The purpose of this study was to examine the effect of training and work environment on employee productivity, with motivation, job satisfaction, and career satisfaction as intervening variables in the education sector. Research Methodology: This study employs a quantitative methodology and survey data collected from 300 employees working in various educational institutions. Structural Equation Modeling (SEM) via Smart PLS was used to analyze the relationships between the variables. Results: The findings reveal that Both training and work environments have a significant positive impact on employee productivity. In addition, motivation, job satisfaction, and career satisfaction play critical intervening roles in enhancing employee productivity. The analysis shows that well-structured training programs and a conducive work environment significantly boost employee motivation and satisfaction levels, which, in turn, improve overall productivity. Contribution: This study contributes to the literature by highlighting the importance of training and work environments in the education sector, particularly focusing on the mediating effects of motivation, job satisfaction, and career satisfaction. Originality: The originality of this research lies in its comprehensive approach to understanding the complex interplay between these variables, offering valuable insights for educational institutions that aim to enhance employee performance and productivity. These results underscore the need for targeted interventions in training and work environment improvements to foster a more motivated, satisfied, and productive workforce in the education sector.
Green human resource management practices in the manufacturing industry: A sustainable approach Ichdan, Dany Amrul; Maryani, Maryani
Annals of Human Resource Management Research Vol. 4 No. 1 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i1.2140

Abstract

Purpose: This study investigates the adoption of environmentally friendly Human Resource Management (HRM) practices as a sustainable strategy in the manufacturing sector. It focuses on how employees' environmental consciousness, environmental regulations, and companies’ environmental performance impact the implementation of green HRM practices. Research Methodology: The study involved surveying employees and managers in manufacturing companies, with data gathered and analyzed quantitatively. Results: The findings indicate that Employees’ environmental awareness significantly influences the adoption of green HR practices, whereas the effect of environmental regulations is relatively positive. Furthermore, a company’s environmental performance was found to be positively correlated with its green HR practices. Limitations: This was a survey-based study. Further qualitative studies should be conducted to improve the quality of results. Contribution: Suggestions for future research include conducting further studies to comprehend the internal and external factors influencing the adoption of green HR practices and considering the role of organizational culture and individual motivation in promoting such practices. This will provide a more comprehensive understanding of green HR strategies, which can assist manufacturing companies in achieving enhanced environmental sustainability.
Analysis of employee performance through productivity: The role of kaizen culture, motivation, and work discipline in the manufacturing industry Ichdan, Dany Amrul
Annals of Human Resource Management Research Vol. 4 No. 1 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v4i1.2158

Abstract

Purpose: This study investigates the relationship between employee performance and productivity in the manufacturing industry, focusing on the impact of Kaizen culture, motivation, and work discipline on employee performance. Research Methodology: The study employed a quantitative method approach, which involved a survey of 105 respondents from the manufacturing Industry in West Java, and the analysis of key performance indicators from several pilot case companies in Bekasi that implemented Kaizen techniques. Data were analyzed using the SmartPLS test. Results: Kaizen culture, motivation, and work discipline are vital for improving employee performance and productivity. Employee motivation directly influences the implementation of the 5S system, and the company meets employees’ needs for career development and information. Employee performance is influenced by motivation, discipline, training, and culture, with productivity as the mediator. Limitations: The generalizability of this study is limited by its focus on a specific industry and geographic location. Future studies should replicate the study across different industries and regions to increase the scope of the findings. Contribution: This study contributes to the current literature by examining how Kaizen culture, motivation, and work discipline boost employee performance and productivity in manufacturing. The results underscore the significance of these elements in enhancing organizational performance and offer practical suggestions for companies that aim to enhance productivity and employee engagement. Originality: This study is unique in its thorough examination of how Kaizen culture, motivation, and work discipline affect employee performance and productivity in manufacturing. Using quantitative methods and diverse data sources enhances originality and offers a deeper understanding of these factors.
The impact of innovation, corporate social responsibility, environmental practices, and organizational culture on organizational sustainability Ichdan, Dany Amrul; Maryani, Maryani
Annals of Management and Organization Research Vol. 5 No. 4 (2024): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i4.2236

Abstract

Purpose: This study analyzes how corporate social responsibility (CSR), innovation, and environmental policies influence organizational sustainability. It also examines how organizational culture mediates these factors to enhance overall performance. Research Methodology: This study employed a quantitative research design and distributed structured questionnaires to employees and managers in various industries. The data were analyzed using Structural Equation Modeling (SEM) to assess the relationships between the independent variables (innovation, CSR, and environmental practices), mediating variable (organizational culture), and dependent variable (organizational sustainability). Results: The findings show that Environmental practices, CSR, and innovation significantly improve organizational sustainability. The relationship between these independent variables and organizational performance was found to be mediated by organizational culture. In particular, a strong organizational culture amplifies the benefits of these factors on performance, indicating that cultivating a strong culture is essential for attaining sustainability. Contribution: This study advances our understanding of organizational sustainability by presenting data on important factors and the mediating function of organizational culture. This provides practitioners and policymakers with helpful ideas on how to use these characteristics to enhance performance. Originality: A comprehensive model of organizational sustainability was created by combining five independent, mediating, and dependent variables. It presents a fresh viewpoint on how internal variables amplify the influence of sustainability drivers by highlighting the function of organizational culture and offering a comprehensive strategy for enhancing sustainability.