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All Journal Krisna: Kumpulan Riset Akuntansi Forum Manajemen Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Wayan Wardita
Sekolah Tinggi Ilmu Manajemen Indonesia Handayani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Forum Manajemen

 1 
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWAREMENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI DALAM KETERKAITAN PERTUMBUHAN PERUSAHAAN DENGAN PROFITABILITAS I Made Purba Astakoni; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The purpose of this study are (1) Analyze and explain the effect of companygrowth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2)Analyze and explain the influence of company growth on capital structure at PT.Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capitalstructure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyzing therole of capital structure in mediating the relationship of company growth withprofitability at PT. Mustika.Ratu and Subsidiaries. Data analysis technique usingPartial Least Square (PLS) approach. The results of the first hypothesis testingobtained that the growth rate of the company (company growth) significantly negatively affect the capital structure at PT. Mustika Ratu and Subsidiaries. Results of testing the second hypothesis; obtained that the growth of company(company growth) have a significant positive effect on profitability at PT.Mustika Ratu and Subsidiaries. Results of testing the third hypothesis; obtainedthat capital structure of company (capital structure) have a significant negativeeffect on profitability at PT. Mustika Ratu and Subsidiaries. Also the capitalstructure is able to mediate the relationship between firm growth and profitability.
CELAH-CELAH PENURUNAN SUKU BUNGA PINJAMAN DALAM RANGKA MEMBERDAYAKAN UMKM I Wayan Wardita; Ni Made Gunastri
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 1 (2012): Jurnal STIMI Vol. 10 No. 1 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Globalization in the fi eld of industry cannot be avoided along withthe development of telecommunication. By the development of communicationstechnology, the business competitions are more competitive. Therefore, the cellularoperators compete to provide excellent service by offering a wide range of productvariants all of which focused on increasing customer satisfaction. The increasing ofcustomer satisfaction will result in the increase of customer loyalty. And that is alsoimplemented by Telkomsel (Kartu Halo), one of the cellular operators. The KartuHalo outlet in Tabanan optimizes their various facilities and services to enhancecustomer satisfaction. However, customer complaints always arise and result in thedeclining number of costumer who activated the card in Kartu Halo Outlet in Tabanan. From that point we will questioning, is there any infl uence of customer satisfaction on customer loyalty. The results of the study show that customer satisfaction has asignifi cant effect on customer loyalty. So it is suggested to the company managementto constantly improve customer satisfaction through the improvement of qualityservice, which in turn is expected to increase customer loyalty.
PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP I Nyoman Normal; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate for the green teapot prothotype whichdecorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculatecost ofgood manufactured; (2) To determine cost price; (3) To recognized ending inventory;and (4) To knew the influences of financial variable to financial statements currentperiod. The research results shew that : (1) Cost of good manufactured the greenteapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actuallywas Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, directlabour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overheadcost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labourcost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead costRp 1.670,63. Cost of good manufactured green teapotprothotype actually smallerthan theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actuallywas Rp 84.668,75 each unit, that priceformed by cost ofgood manufactured Rp73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),but according to full cost pricing method (theoretically), cost price was Rp 98.553,20each unit, that priceformed by cost of good manufactured Rp 85.690,44, expectedprofit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expenseRp 5.141,90 and general & administration expense Rp3.427,93). Cost price greenteapotprothotype actually smaller than theoretically Rp 13.884,45;(3) Endinginventory of green teapotprothotype actually was Rp 4.417.500,00, but accordingto Special identification (theoretically), ending inventory was Rp 5.141.906,40.Ending inventory of green teapot prothotype actually smaller than theoretically Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods manufactured, cost price, and ending inventory green teapotprothotype causedfinancial statements actuallywas understated.
CELAH-CELAH PENURUNAN SUKU BUNGA PINJAMAN DALAM RANGKA MEMBERDAYAKAN UMKM I Wayan Wardita; Ni Made Gunastri
Forum Manajemen Vol 10 No 1 (2012): Jurnal STIMI Vol. 10 No. 1 - 2012
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v10i1.22

Abstract

Globalization in the fi eld of industry cannot be avoided along withthe development of telecommunication. By the development of communicationstechnology, the business competitions are more competitive. Therefore, the cellularoperators compete to provide excellent service by offering a wide range of productvariants all of which focused on increasing customer satisfaction. The increasing ofcustomer satisfaction will result in the increase of customer loyalty. And that is alsoimplemented by Telkomsel (Kartu Halo), one of the cellular operators. The KartuHalo outlet in Tabanan optimizes their various facilities and services to enhancecustomer satisfaction. However, customer complaints always arise and result in thedeclining number of costumer who activated the card in Kartu Halo Outlet in Tabanan. From that point we will questioning, is there any infl uence of customer satisfaction on customer loyalty. The results of the study show that customer satisfaction has asignifi cant effect on customer loyalty. So it is suggested to the company managementto constantly improve customer satisfaction through the improvement of qualityservice, which in turn is expected to increase customer loyalty.
PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP I Nyoman Normal; I Wayan Wardita
Forum Manajemen Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.57

Abstract

The aims of this research that relate for the green teapot prothotype whichdecorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculatecost ofgood manufactured; (2) To determine cost price; (3) To recognized ending inventory;and (4) To knew the influences of financial variable to financial statements currentperiod. The research results shew that : (1) Cost of good manufactured the greenteapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actuallywas Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, directlabour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overheadcost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labourcost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead costRp 1.670,63. Cost of good manufactured green teapotprothotype actually smallerthan theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actuallywas Rp 84.668,75 each unit, that priceformed by cost ofgood manufactured Rp73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),but according to full cost pricing method (theoretically), cost price was Rp 98.553,20each unit, that priceformed by cost of good manufactured Rp 85.690,44, expectedprofit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expenseRp 5.141,90 and general & administration expense Rp3.427,93). Cost price greenteapotprothotype actually smaller than theoretically Rp 13.884,45;(3) Endinginventory of green teapotprothotype actually was Rp 4.417.500,00, but accordingto Special identification (theoretically), ending inventory was Rp 5.141.906,40.Ending inventory of green teapot prothotype actually smaller than theoretically Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods manufactured, cost price, and ending inventory green teapotprothotype causedfinancial statements actuallywas understated.
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWAREMENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal; I Wayan Wardita
Forum Manajemen Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.80

Abstract

The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI DALAM KETERKAITAN PERTUMBUHAN PERUSAHAAN DENGAN PROFITABILITAS: STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI DALAM KETERKAITAN PERTUMBUHAN PERUSAHAAN DENGAN PROFITABILITAS I Made Purba Astakoni; I Wayan Wardita
Forum Manajemen Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v16i2.263

Abstract

The purpose of this study are (1) Analyze and explain the effect of companygrowth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2)Analyze and explain the influence of company growth on capital structure at PT.Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capitalstructure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyzing therole of capital structure in mediating the relationship of company growth withprofitability at PT. Mustika.Ratu and Subsidiaries. Data analysis technique usingPartial Least Square (PLS) approach. The results of the first hypothesis testingobtained that the growth rate of the company (company growth) significantly negatively affect the capital structure at PT. Mustika Ratu and Subsidiaries. Results of testing the second hypothesis; obtained that the growth of company(company growth) have a significant positive effect on profitability at PT.Mustika Ratu and Subsidiaries. Results of testing the third hypothesis; obtainedthat capital structure of company (capital structure) have a significant negativeeffect on profitability at PT. Mustika Ratu and Subsidiaries. Also the capitalstructure is able to mediate the relationship between firm growth and profitability.
Co-Authors Astakoni, I Made Purba I Made Purba Astakoni I Nyoman Normal Ida Bagus Swaputra Ni Made Gunastri Ni Made Satya Utami Ni Putu Nursiani