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Journal : Jurnal Ilmiah Ekonomi Global Masa Kini

ANALISIS LAPORAN HARGA POKOK PRODUKSI BARANG PERCETAKAN PADA PT. LIMBERSA ANUGERAH PRIMA PRINTING PALEMBANG Dewi Oktavia; Harsi Romli; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.031 KB) | DOI: 10.36982/jiegmk.v6i1.49

Abstract

The purpose of this study was to analyze the report the calculation of cost of production at PT. LimbersaAnugerah PrimaPrinting Palembang. Data used in this research are secondary data from the report the cost of production in December 2014 at PT. Limbersa Anugerah PrimaPrinting Palembang.The data analysis technique used in this study is a comparative qualitative data analysis techniques, the method of research which compares with the existing theory with the data obtained from the field study.The results showed; (1) The results of the calculation of costs of production by the company showed Rp 1,369, while the results of calculations based on theoretical analysis of Rp 3,452. Thus, the difference between production costs in the calculation of the company with analysis based on the theory that is Rp 2,083 for goods orders printed with blank invitation in December 2014. The result of the calculation according to the company's production cost is Rp 1,019 results show calculations based on theoretical analysis of Rp 3,102. So the difference for goods orders printed invitations without any form of Rp 2,083 / sheet. Difference in cost of production for goods orders calendar size 35x50cm print in December 2014 amounting to Rp 2,083 / sheet. (2) the post-production costs are overhead costs that are not taken into account the company, whereas the post is very important to know because it affects the cost of production. So when there are differences in the calculation results calculated production costs of machinery depreciation expense amounting to Rp 25,000,000, -. Machinery depreciation expense per month is Rp2.083million.
Pengaruh Inflasi Terhadap Tingkat Piutang Bermasalah (Non Performing Loan) Perusahaan Pembiayaan di Kota Palembang Tedy Setiawan Saputra; Isnurhadi Isnurhadi; Harsi Romli
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 10, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.777 KB) | DOI: 10.36982/jiegmk.v10i2.845

Abstract

 ABSTRACTOne of determining factor which influenced the finance company growth is how the finance company could be created a profit. The more high profit will open chance widely the finance company to grow. One of the crucial factors which influenced the profitability of the finance company is Non-Performing Loan. The higher the Non-Performing Loan level of the finance company, the more the profit could be reduced. And the lower Non-Performing Loan level, the high profit could be created. One of the factors which influenced the Non-Performing Loan of the finance company is an economic macro variable, especially the inflation factor. The aim of the study to measure empirically the relationship ofInflation on Non-Performing Loan of a finance company in Palembang City. The research data consisted of the Non- Performing Loan statistic of a finance company in Palembang City from January 2015 to June 2018 and statistic of inflation level, from January 2015 to June 2018, which is periodic data (time series) form. The research method utilized in the research is quantitative, with linear regression as the research technique, and supported by the SPSS software 24.0 version. The research result has shown that inflation is not affected directly on Non-Performing Loan level.Keywords : Inflation, NPL, Linier RegressionABSTRAKSalah satu faktor yang menentukan pertumbuhan perusahaan pembiayaan adalah bagaimana perusahaan tersebut dapat menciptakan profit. Semakin tinggi profit yang dihasilkan, maka semakin besar pula peluang perusahaan tersebut untuk berkembang. Salah satu faktor krusial yang dapat mempengaruhi tingkat profitabilitas perusahaanpembiayaan adalah piutang bermasalah (Non Performing Loan). Semakin tinggi piutang bermasalah (Non Performing Loan) maka semakin besar pula profit perusahaan berkurang, demikian pula sebaliknya, semakin kecil piutangbermasalah yang timbul maka semakin besar pula profit yang dapat dibukukan. Banyak faktor yang dapat mempengaruhi timbulnya piutang bermasalah (Non Performing Loan) pada perusahaan pembiayaan. Salah satu faktoryang dapat mempengaruhi timbulnya piutang bermasalah (Non Performing Loan) adalah faktor ekonomi makro, terutama faktor inflasi. Penelitian ini bertujuan untuk menguji secara empiris keterkaitan Inflasi terhadap tingkat Piutang Bermasalah (Non Performing Loan) perusahaan pembiayaan di kota Palembang. Data penelitian yangdigunakan dalam penelitian ini adalah statistik piutang bermasalah perusahaan pembiayaan di kota Palembang dari bulan Januari 2015 sampai dengan bulan Juni 2018, dan statistik Inflasi dari bulan Januari 2015 sampai dengan bulan Juni 2018, dalam bentuk data berkala (time series). Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan teknik analisa Regresi Linier, pengujian menggunakan program SPSS versi 24.0. Hasil penelitian menunjukkan Inflasi tidak berpengaruh terhadap tingkat piutang bermasalah (Non Performing Loan).Kata kunci : Inflasi, NPL, Regresi Linier  
Faktor-Faktor yang Memengaruhi Auditor Switching Pada Perusahaan Manufacture Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Reny Aziatul Pebriani; Leriza Desitama Anggraini; Harsi Romli; Lily Syafitri
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.1951

Abstract

This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326.