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All Journal Jurnal Pendidikan Akuntansi (JPAK) JEA17: Jurnal Ekonomi Akuntansi Jurnal Bisnis, Manajemen, dan Ekonomi International Journal of Community Service & Engagement Aptekmas : Jurnal Pengabdian Kepada Masyarakat
RM Rum Hendarmin
Universitas Indo Global Mandiri
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Effects of Production Costs and Operating Costs on Profit of PT Semen Baturaja (Persero) Tbk Fasya Nadiah; RM Rum Hendarmin; Vhika Meiriasari
International Journal of Community Service & Engagement Vol. 3 No. 1 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i1.651

Abstract

The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.
Analisis Tingkat Perputaran Modal Kerja dan Implikasinya Terhadap Likuiditas PT.Pinago Tbk Periode 2017-2019 Amelia Sagita Pebrianti; Harsi Romli; RM Rum Hendarmin
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 1 No. 3 (2020): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v1i3.409

Abstract

This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experienced fluctuating movements with an average of 11.27 times and 5.073 times. The results also show the level of liquidity of PT. Pinago Utama Tbk during the observation period as seen from the current ratio showed a fluctuating movement with an average of 125%.
Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan Angelina Irena; RM Rum Hendarmin; Reny Aziatul Pebriani
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p185-197

Abstract

This study aims to empirically prove the effect of profitability ratio, company size, capital structure, and dividend policy on company value. The method used in selecting research samples is purposive sampling technique. The sample of this study was 19 food and beverage companies listed on the IDX from 2019 to 2021 with a 3-year observation period of 57 company samples. The data analysis model used in this study is a multiple linear regression analysis model with a tool in the form of statistical software known as SPSS 26. The results of this study show that (1) the profitability ratio (X1), company size (X2), capital structure (X3), and dividend policy (X4) simultaneously have a positive and significant effect on the value of the company; (2) the profitability ratio (X1) has a positive and significant effect on the value of the company (PBV); (3) the size of the company (X2) has no positive and significant effect on the value of the company (PBV); (4) capital structure (X3) positively and significantly affects the value of the company (PBV); (5) dividend policy (X4) has no positive and significant effect on the value of the company (PBV).
OPTIMALISASI PENGEMBANGAN KEMASAN PRODUK UMKM KEMPLANG IKAN NAJWA DI DESA TALANG NANGKA KECAMATAN LEMBAK KABUPATEN MUARA ENIM Rasid Siddik; Ririn Nurmila Sari; Putri Afifah Khayrani; Lidia Heni Sulistiani; Meilin Veronica; Muhammad Bahrul Ulum; RM Rum Hendarmin
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 3 (2023): APTEKMAS Volume 6 Nomor 3 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i3.7357

Abstract

This devotional journal discusses efforts to improve the development of MSME product packaging "Kemplang Ikan Najwa" in Talang Nangka Village, Lembak District, Muara Enim Regency. MSMEs have an important role in the local and national economy, but often face obstacles in competing with large products. Therefore, packaging optimization is an important strategy in increasing the competitiveness of MSME products. This service involves several steps. First, a market survey is conducted to understand consumer preferences and needs. Competitor analysis was also carried out to identify the advantages and disadvantages of similar product packaging on the market. Furthermore, a consultation was carried out with the owner of the UMKM "Kemplang Ikan Najwa" to understand the vision and value of their product. Based on the results of analysis and consultation, packaging design improvements were made. Packaging design is improved to be more attractive and reflect product identity. Factors such as color, logo, product information and functional features are integrated into the new packaging design. It is hoped that the results of this optimal packaging development will increase consumer interest in MSME products "Kemplang Ikan Najwa". Attractive and functional packaging can help products be more easily recognized in the market, increase visual appeal, and drive increased selling points. In conclusion, this dedication succeeded in optimizing the development of MSME product packaging "Kemplang Ikan Najwa" in Talang Nangka Village. The use of packaging designs that are more attractive and in accordance with product identity is expected to help MSMEs achieve greater success in marketing their products.
THE EFFECT OF TIME BUDGET PRESSURE, AUDIT OPINION, AND AUDIT QUALITY ON AUDITOR SWITCHING IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Sutra Meilani Rizki; Leriza Desitama Anggraini; RM Rum Hendarmin
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133646

Abstract

Auditor switching can occur either voluntarily or mandatorily. This study aims to analyze the effect of time budget pressure, audit opinion, and audit quality on auditor switching in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research sample consists of 15 companies selected using purposive sampling, resulting in a total of 75 observations over five years. This study employs a quantitative approach using logistic regression analysis to examine the relationship between independent and dependent variables. The results show that time budget pressure significantly affects auditor switching, with a significance value of 0.022 (<0.05). Audit opinion also has a significant impact on auditor switching, with a significance value of 0.045 (<0.05). In contrast, audit quality does not significantly influence auditor switching, with a significance value of 0.466 (>0.05). These findings indicate that companies are more likely to switch auditors when facing time pressure during the audit process or receiving an audit opinion that does not meet management’s expectations. Meanwhile, audit quality is not the primary factor in auditor switching decisions, as companies prioritize cost and time efficiency. This study provides implications for auditors and regulators in understanding the factors influencing auditor switching and highlights the importance of managing time budget pressure to maintain audit quality.
Co-Authors Amelia Sagita Pebrianti Angelina Irena Anggraini, Leriza Desitama Fasya Nadiah Harsi Romli Lidia Heni Sulistiani Meilin Veronica Muhammad Bahrul Ulum Putri Afifah Khayrani Rasid Siddik Reny Aziatul Pebriani Ririn Nurmila Sari Sutra Meilani Rizki Vhika Meiriasari