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PENGARUH STRUKTUR AKTIVA, NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Facrul Rozi; Eddy Iskandar; Muhammad Asnawi
Bisnis-Net Vol 4, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.831 KB) | DOI: 10.46576/bn.v4i1.1324

Abstract

PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE DAN WORKING CAPITAL RATIO TERHADAP PRICE EARNING RATIO PADA INDUSTRI PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Facrul Rozi; Muhammad Asnawi
Bisnis-Net Vol 2, No 1 (2019)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.323 KB) | DOI: 10.46576/bn.v2i3.420

Abstract

ANALISIS BIAYA PRODUKSI GUNA MENENTUKAN HARGA JUAL PT. SELERA RODJO ABADI SEMARANG Facrul Rozi; Kristianto Shuwiyandi
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2121

Abstract

This study aims to determine how to determine the selling price of a product from production costs. The object of this research is PT. Selera Rodjo Abadi which is located on Jl. Bridgen Sudiarto No. 478, Pedurungan Lor, Kec. Pedurungan, Semarang City, Central Java 50246. The research method used in this study is descriptive analysis using the determination of production prices with costing variables and selling prices using the cost plus pricing method. The results of this study indicate that the company in determining the selling price with the cost plus pricing method through the variable costing approach can make it easier to make decisions, especially in determining the selling price of the product.
ANALISIS PERLAKUAN AKUNTANSI SUMBER DAYA MANUSIA DALAM PEREKRUTAN TENAGA KERJA PADA PT. CATUR KARYA SENTOSA Nurul Anisah Sihaloho; Facrul Rozi
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2613

Abstract

The purpose of this research is to determine the accounting treatment of human resources in recruiting workers. This study uses qualitative data analysis. The data used in this research are primary and secondary data. Data collection techniques used in this study were interviews and documentation. The results of this study are to show a comparison before and after the application of human resource accounting in the company's financial statements using conventional financial reports where human resource costs are still recognized as an expense, after the application of human resource accounting is recognized as an investment.
ANALISIS RASIO KEUANGAN PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) Facrul Rozi; Rabiatul Adawiyah
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2921

Abstract

PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Siti Khadijah; Facrul Rozi; Muhammad Nursidin
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3462

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies
ANALISIS RASIO KEUANGAN PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) Facrul Rozi; Rabiatul Adawiyah
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2921

Abstract

PEMBERDAYAAN PELAKU UMKM MELALUI PENDAMPINGAN PENCATATAN TRANSAKSI DAN PELAPORAN KEUANGAN PADA BUMMAS KRESJA Facrul Rozi; Sri Mulyani; Teuku Fahmi
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2024): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v1i2.37

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan pencatatan transaksi dan pelaporan keuangan bagi pelaku UMKM di BUMMAS Kresja, Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai, yang fokus pada usaha olahan kripik. Permasalahan utama yang dihadapi mitra adalah kurangnya pemahaman dalam menyusun pembukuan dan laporan keuangan usaha, yang disebabkan oleh latar belakang pendidikan yang terbatas serta minimnya pendampingan dari pemerintah. Kegiatan dilaksanakan pada 21 Agustus 2024 di Aula MUI Serdang Bedagai dan diikuti oleh 15 pelaku UMKM. Metode yang digunakan adalah pendekatan partisipatif dan simulasi langsung, yang memungkinkan peserta belajar melalui praktik dan modul panduan. Hasil menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta, di mana 80% peserta mampu mencatat transaksi dengan benar dan 75% mampu menyusun laporan laba rugi sederhana secara mandiri. Kegiatan ini memberikan dampak positif dalam memberdayakan pelaku UMKM dan dapat menjadi model bagi program serupa di masa mendatang.