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All Journal BULETIN OSEANOGRAFI MARINA Jurnal Mirai Management Phinisi Integration Review AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI BJRA (Bongaya Journal of Research in Accounting) Jurnal Eduscience (JES) Besaung : Jurnal Seni Desain dan Budaya Jurnal Sains Riset Jurnal Ilmiah Profesi Pendidikan Jurnal Chart Datum PINISI Discretion Review JEKPEND Jurnal Ekonomi dan Pendidikan Amina REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Annual Conference on Islamic Early Childhood Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Muhasabatuna: Jurnal Akuntansi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) International Journal of Social Science, Education, Communication and Economics AKUNSIKA: Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Maritim Malahayati JURNAL PARADIGMA: Journal of Sociology Research and Education Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Celebes Journal of Community Services Jurnal Sistem Informasi, Akuntansi dan Manajemen J-CEKI As-Syirkah: Islamic Economic & Financial Journal
Muhammad Azis
Fakultas Ekonomi Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

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Journal : Jurnal Sains Riset

 1 
ANALISIS RASIO PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN SEKTOR PROPERTY YANG TERDAFTAR DI BEI 2020-2021 Aldayanti, Nur; Azis, Muhammad; Dunakhir, Samirah
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2281

Abstract

This research aims to analyze Profitability Ratios, company size on financial performance which is measured using the activity ratio of property companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The data collection technique is carried out using the documentation method, namely by looking at the required data, then recording and analyzing the published annual financial reports of property sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The data analysis technique is carried out using SPSS application statistical tests such as the Classic Assumption Test and Hypothesis Test. The population of this research is all property sector companies listed on the Indonesian Stock Exchange. Meanwhile, the sample determination in this study used a purposive sampling technique and there were only twenty companies that met the criteria. The results of this research show Y = 10.476 + 0.046X1 + 0.015 X2 + 0.436X3. Based on the results of the research conducted, the results obtained were that Return on Assets (ROA), Return on Equity (ROE) and company size simultaneously had a positive and significant effect on the company value of property sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period with a value of the significance level of 0.003 is smaller than 0.05. So it can be concluded that Return on Assets (ROA), Return on Equity (ROE) and company size simultaneously have a significant effect on company performance. Furthermore, the results of data tests that have been carried out using multiple linear regression analysis show that the regression coefficient value for the variables Return on Assets (ROA), Return on Equity (ROE) and company size is 0.046. Assuming that the variables Return on Assets (ROA), Return on Equity (ROE) and company size are constant. This shows that Return on Assets (ROA), Return on Equity (ROE), company size partially influence company performance.
ANALISIS PENETAPAN HARGA POKOK PRODUKSI (HPP) PADA USAHA MIKRO KECIL JALANGKOTE SALAHUTU DI KOTA MAKASSAR Adiaksa, Harvan; Azis, Muhammad; Idris, Hariany
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2300

Abstract

This study aims to: know and analyze the Determination of Cost of Goods Produced (COGS) in Jalangkote Salahutu Micro Small Enterprises (MSEs) in Makassar City. This study is based on analyzing the determination of the cost of goods produced (COGS) at UMK Jalangkote Salahutu in Makassar City whether the costs involved are in accordance with the selling price that has been set. The data collection techniques used were interviews and documentation. Data analysis techniques use qualitative descriptive analysis. This technique begins with collecting the required data in the form of data and cost information and other supporting evidence, conducting interviews with business owners or owners, processing interview results, and administrative data obtained based on the analysis of the data used and calculating it with the full costing method, describing the method of determining the cost of goods produced in MSEs, and drawing conclusions. Based on the results of the study that: (1) Cost of Goods Produced that has been carried out by researchers shows that the cost of goods produced in UMK Jalangkote Salahutu products is Rp. 2,979 in Jalangkote products, Rp. 5,338 in Spring Roll products, Rp. 5,354 in Croquette products, Rp. 5,265 in Bikang Doang products. While the selling price set by the company is Rp. 7,000. (2) Looking at the comparison between the cost of goods produced and the selling price of the product, the business owner earns a profit of Rp. 4,021 on Jalangkote products, Rp. 1,662 on Spring Roll products, Rp. 1,646 on Croquette products, Rp. 1,753 on Bikang Doang products.Keywords: Cost of Goods Produced
Co-Authors Abadi, Ridfan Rivaldy Abd. Rasyid Syamsuri Abduh, Amirullah Abdul Karim Adiaksa, Harvan Aldayanti, Nur Alhieza, Nur Amartika, Christine Delia Anwar Ramli Anwar, Azwar Armayadi, Yoga Ashar, Muhammad Ashar, Muhammad Ashari, Elza Rahayu Asmoro, Nuki Widi Asrida Asrida, Asrida Azis, Fajriani Azisah, Nur Cahaya, Muthia Nur Dedi Harianto Dedi Kurniawan Desi, Natsar Dewi, Sasmita Dunakhir, Samirah Dwi Utami Fadillah, Rifai Fajar Arwadi Fathirah, Dian Fijrianti, Alda Hadrianti, Siska Hamzah, Hajrah Hamzah, Linduaji Hariany Idris Hasanah , Niswatun Hasyim, Sitti Hajerah Hermawati Hermawati, Hermawati Hidayah, Hafidz Muhammad Hidayah, Khairul Idris, Fardini Inanna, Inanna Kamaludin Kamija, Kamija l Imam Fatoni, Khoirol Lubis, Fahrul Ramadhan M. Ridwan Tikollah Masnawaty Muchtar, Nur Fadilah Muhammad Jafar, Muhammad Muhammad Kholis, Muhammad Muhammad Rakib Mukhammad Idrus Munawarah, Nita Madinatul Musari, Ila Musfira Muslem Muslem, Muslem Muthaharah, Fitria muttaqinah, Andi Ratu Muwahid, Fadli Muzaroddin, Ihrof Najamuddin Najamuddin, Najamuddin Ningsih, Nur Rubiati Nisah , Khairun Nur Afiah, Nur Nuraisyiah Nuraisyiah, Nuraisyiah Nurzalsabilah Pamungkas, Putra Purnama Sari Putra, Muh Ardiansyah Putri, Deby Octafiani Qayyum, Abd. Rahman Qomariah, Bunga Nur Rahmatullah, Amri Rasul, Imra Ukhriana Ratu Winda, Gusrianti Razak, Nur Rahmatika Rijal, Abdul Ritonga, Almiftahul Jannah Rosnaini Daga Rusdi, Nur Risma S, Masnawaty Sabaruddin Sahade Salfauqi Nurman, Salfauqi Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Rifki Setiyadi, Johar Siregar, Barly Harly Sri Utami Sulastri Devi Lestari. S Syahputri, Ardita Syahruddin, Nilam Cahya Thamrin Tahir Tikurede, Meli Tuti Supatminingsih Waliyullah, Akbar Widodo S Pranowo Yoshita, Rika Yusdiana, Yusdiana Yusuf, Dian Madinah