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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PT.FASTFOOD INDONESIA CABANG KFC PLAJU PALEMBANG Muhammad Umri; Rizal Effendi
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.445

The accuracy of determination of cost of goods sold is influenced by the accuracy in the accumulation and calculation of production costs which include the cost of raw materials, direct labor costs and other factory costs (factory overhead costs).Cost of production or product cost is an important element to assess the success (performance) of trading companies and manufacturers. The cost of production is closely related to the indicators of corporate success, such as: gross sales, net income. Depending on the ratio between the selling price and the cost of the product, a change in the cost of the product is relatively small so it has a significant impact on the success indicator. Keywords: Cost of Goods Sold, Performance

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL DIVERSEN UNIT KALIDONI PALEMBANG Rizal Effendi; Lili Syafitri
JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i1.631

To calculate the cost of goods manufactured, the analytical tool used is the full costing method. This research is aimed to find out how to calculate the cost of water production in the Tirta Musi Palembang PDAM in the 2016-2017 period, to find out how to calculate the selling price at the Tirta Musi Palembang PDAM in the 2016-2017 Period, and to find out how to calculate the cost of production as the basis for determining prices sell at PDAM Tirta Musi Palembang. This research method uses secondary data, with descriptive research, the research method used is case studies, and the research uses qualitative and quantitative descriptive methods. The results showed the cost of production in 2016-2017 PDAM Tirta Musi Palembang, seen increasing every year. This happened because of an increase in total business costs. The cost of production in 2016 is Rp. 661,886,491 and the cost of production in 2017 of Rp. 699,585,427. the selling price in 2016-2017 shows that the selling price experienced an increase. PDAM Tirta Musi Palembang in calculating water tariffs using a basic rate. In 2016 the basic tariff of Rp. 4097.14 cubic meters, and in 2017 Rp. 4,579.28 cubic meters. It appears that the company is making a profit.Keywords: Cost Accounting, Cost of Production and Selling Prices

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PT. DWI JAYA MAJU PERKASA PALEMBANG Rizal Effendi
JURNAL KOMPETITIF Vol 3, No 2: Edisi Juli-Desember 2014
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v3i2.94

The selling price of goods is determined before production orders done, the company will calculate the cost elements contained in the production are estimated. This assessment is based on the standard cost (standard cost) which has been determined in advance by the company. If the state of the economy is assumed to be stable in which prices are generally relatively constant then the estimated production cost can approach the actual cost of production. Ã‚Â Keywords: Standard cost, cost of production

PENGARUH EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP PROFIT MARGIN PADA CV. INDOSCOTS BABY UTAMA PALEMBANG Rizal Effendi; Deta Astra Putri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

ABSTRACK This research was conducted aimed to determine and analyze the effect of the efficiency of production costs consisting of the efficiency of raw material costs, efficiency of direct labor costs, efficiency of factory overhead costs to provit margins on the CV. Main Baby Indoscots. The research period began from January 2014 to June 2016. Simultaneous hypothesis testing (statistical test F) and partially (statistical test t) with α = 5%. The management of the researcher data is assisted by using SPSS version 18.00. Significant F (simultaneous) test results Fcount> Ftable (5.568> 2.96) address the variable version of production costs consisting of the efficiency of raw material costs, the efficiency of direct labor costs, and the efficiency of factory overhead costs together positively and significantly impact on profits margin. The results of the t test (partial) showed that the efficiency of the cost of raw materials was significant tcount> ttable (1,895> 1,706), the efficiency of direct labor costs was significant tcount> ttable (1,919> 1,706), the efficiency of factory overhead was significant tcount <ttable (-1,354 <1,706) ), significantly influences profit margin.Keywords: Cost Efficiency of Raw Materials, Efficiency of direct wages, Factory Overhead Cost Efficiency.

ANALISIS SIKLUS PENGELUARAN PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Lili Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

ABSTRACK The expenditure cycle is also used by companies to maintain good relations with suppliers, because low prices and good quality alone do not guarantee the smooth running of the company, but also require good relations with suppliers. With good relationships, companies can buy goods with more confidence in their quality and with more confidence in the adequacy of the goods the company needs. Without good relations, the company may get low prices and relatively good goods, but it may not be guaranteed when the goods will be in stock. The accounting information system has three basic functions in the expenditure cycle, namely obtaining and processing data on various business activities, storing and managing data to support decision making, and providing control functions to ensure data reliability and safeguarding Company resources. Keywords : accounting information system, expenditure cycle

Analisis Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity (EOQ) pada The Arista Hotel Palembang Sugiharto; Rizal Effendi; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.423

Abstract : The aim of this study is to investigate how effectively the company manages its raw material inventory using the EOQ (Economc Order Quanity) method, in comparison to the practices implemented by Arista Hotel Palembang. The method used in this study is quantitative and qualitative analysis methods. Data analysis begins by analyzing the comparison of the quantity of raw materials, the total cost of purchasing raw materials and the cost of raw materials between what The Arista Hotel Palembang has done with the Economic Order Quantity (EOQ) Method. Based on the results of the study, it is known that using the Economic Order Quantity (EOQ) method can be more efficient when compared to what The Arista Hotel Palembang does, the quantity and frequency of purchasing raw materials is less but still takes into account safety stock and reorder points. Hence, the production process is not interrupted. In addition, the purchase cost, ordering cost and storage cost of raw materials are less. Thus, it can create efficiency in raw material inventory costs. Arista Hotel Palembang in controlling raw material inventory should use the EOQ (Economic Order Quantity) method to be more efficient, and take into account safety stock and reorder points hence there is no excess inventory of raw materials (Raw Material). Abstrak : Tujuan diadakannya penelitian ini adalah untuk mengetahui sejauh mana tingkat efiesiensi perusahaan dalam melakukan pengendalian persediaan bahan baku dengan metode EOQ (Economc Order Quanity) disandingkan dengan yang sudah dilakukan The Arista Hotel Palembang. Metode yang digunakan adalah metode analisis kuantitatif dan kualitatif. Analisis data diawali dengan melakukan analisis perbandingan kuantitas bahan baku, total biaya pembelian bahan baku dan biaya bahan baku antara yang sudah dilakukan The Arista Hotel Palembang dengan Metode Economic Order Quantity (EOQ). Berdasarkan hasil penelitian diketahui bahwa dengan menggunakan metode Economic Order Quantity (EOQ) dapat lebih efisien bila dibandingkan dengan yang dilakukan The Arista Hotel Palembang, kuantitas dan frekuensi pembelian bahan baku lebih sedikit namun tetap memperhitungkan safety stock dan reorder point, sehingga proses produksi tidak terganggu. Selain itu biaya pembelian, biaya pemesanan serta biaya penyimpanan bahan baku lebih sedikit sehingga dapat menciptakan efisiensi pada biaya persediaan bahan baku. The Arista Hotel Palembang dalam melakukan pengendalian persediaan bahan baku hendaknya menggunakan metode EOQ (Economic Order Quantity) agar lebih efisien, serta memperhitungkan safety stock dan reorder point agar tidak terjadi kelebihan persediaan bahan baku (Raw Material).

Analisis Penerapan Pencatatan, Penilaian dan Penyimpanan Persediaan CV. Borneo Bangun Nusa Palembang Salsabillah, Cyntia; Zuliyana, Meti; Ernawati; Rizal effendi
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.711

Astract : The purpose of this study is to determine inventory management at CV. Borneo Bangun Nusa Palembang. To analyze this problem, the author uses a qualitative method, namely by analyzing how inventory management is implemented by the company. After the discussion, the author tries to provide advice to the company, namely that the company can consistently apply the method of recording and assessing inventory. CV. Borneo Bangun Nusa Palembang, should also pay attention to implementing a more efficient formula so that there is no difference between physical stock and stock and records by conducting more frequent Stock Opname such as once every six months to avoid this from happening, this is important to avoid the risk of running out of goods or excess inventory of goods caused by the increase in the level of customer demand which is quite high every month. Abstrak : Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengelolaan persediaan pada CV. Borneo Bangun Nusa Palembang. Untuk menganalisis permasalahan ini, penulis menggunakan metode kualitatif yaitu dengan menganalisis bagaimana pengelolaan persediaan yang diterapkan oleh perusahaan. Setelah dilakukan pembahasan, penulis mencoba memberikan saran kepada perusahaan, yaitu agar perusahaan dapat menerapkan secara konsisten metode pencatatan dan penilaian persediaan. CV. Borneo Bangun Nusa Palembang, juga hendaknya memperhatikan menerapkan formula yang lebih efisien agar tidak ada perbedaan antara stok fisik dan stok dan catatan dengan melakukan Stock Opname yang lebih sering seperti enam bulan sekali untuk menghindari hal tersebut terjadi, ini penting dilakukan untuk menghindari resiko kehabisan barang ataupun kelebihan persediaan barang yangdiakibatkan bertambahnya tingkat permintaan pelanggan yang cukup tinggi setiap bulan..

Pengaruh Perencanaan Penempatan Karyawan dan Pelatihan Pengembangan terhadap Audit Sumber Daya Manusia Umi Anggraeni; Rizal effendi; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.924

Abstract : The purpose of this study was to determine and analyze Employee Placement Planning (X1) and Development Training (X2) both together or simultaneously or partially towards Human Resource Audit (Y) at PT PLN Indonesia Power UPDK Keramasan. The population in this study were all employees totaling 158 people, with a sample of 61 people who met the criteria, sampling using purposive sampling technique with the criteria namely Permanent Employees of PT PLN Indonesia Power UPDK Keramasan, Employees related to human resource audits, Employees involved in placement planning, Employees involved in development training, Direct superiors of employees. Analysis techniques include validity and reliability tests, normality tests, homogeneity tests, heteroscedasticity tests, multicollinearity tests, regression equation analysis and determination coefficients (R2) and hypothesis testing through f tests and t tests. The results of this study obtained the influence of Employee Placement Planning (X1) and Development Training (X2) simultaneously obtained a significant value of F of 0.000 which is smaller than a of 0.05 (0.000 <0.05) then Ho is rejected and H, is accepted, meaning there is a significant influence. At PT PLN Indonesia Power UPDK Keramasan. Employee Placement Planning (X,) obtained a significant value of t of 0.000 which is smaller than a of 0.05 (0.000 <0.05) meaning that partially there is a significant influence. While Development Training (X2) has a significant value of 0.000 which is smaller than a of 0.05 (0.000 <0.05) meaning that partially there is a significant influence. Abstrak : Tujuan penelitian ini untuk mengetahui dan menganalisis Perencanaan Penempatan Karyawan (X1) dan Pelatihan Pengembangan (X2) baik secara bersama-sama atau simultan maupun parsial terhadap Audit Sumber Daya Manusia (Y) Pada PT PLN Indonesia Power UPDK Keramasan. Populasi dalam penelitian ini yaitu seluruh pegawai yang berjunlah 158 orang, dengan sampel 61 orang yang memenuhi kriteria, sampling menggunakan teknik purposive sampling dengan kriteria yaitu Pegawai Tetap PT PLN Indonesia Power UPDK Keramasan, Pegawai yang berkaitan dengan audit sumber daya manusia, Pegawai yang terlibat dalam perencanan penempatan, Pegawai yang terlibat dalam pelatihan pengembangan, Atasan langsung pegawai. Teknik analisis meliputi uji validitas dan reliabilitas, uji normalitas, uji homogenitas, uji hateroskedisitas, uji multikolineritas, analisis persamaan regresi dan koefisien determinasi (R2) serta pengujian hipotesis melalui uji f dan uji t. Hasil penelitian ini didapat pengaruh Perencanaan Penempatan Karyawan (X1) dan Pelatihan Pengembangan (X2) secara simultan diperoleh nilai signifikan F sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) maka Ho ditolak dan H, diterima, artinya ada pengaruh secara signifikan. Pada PT PLN Indonesia Power UPDK Keramasan. Perencanaan Penempatan Karyawan (X,) diperoleh nilai signifikan t sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) artinya secara parsial ada pengaruh yang signifikan. Sedangkan Pelatihan Pengembangan (X2) mempunyai nilai signifikan sebesar 0,000 yang lebih kecil dari a sebesar 0,05 (0,000<0,05) artinya secara parsial ada pengaruh signifikan.

Pengaruh Penerapan Penurunan Tarif Pajak UMKM, Pelayanan Online dan Sanksi Pajak sebagai Ukuran Kepatuhan Wajib Pajak UMKM Alparizi; Yancik Syafitri; Rizal Effendi; Pipit Fitri Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.913

Abstract : This study aims to: 1. To determine the effect of the reduction in MSME tax rates, online services and tax sanctions on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 2. To determine the effect of the reduction in MSME tax rates on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang, 3. To determine the effect of online services on MSME taxpayer compliance at KPP Pratama Ilir Timur Palembang and 4.This study uses quantitative data analysis techniques, namely by using validity tests, reliability tests, normality tests, hypothesis testing and multiple linear regression analysis. The data source used in this study is primary data where the authors obtained data in the form of results from distributing questionnaires related to the research. The data collection technique used in this research is a questionnaire. The population in this study is the number of MSME taxpayers registered at KPP Pratama Ilir Timur Palembang in 2024. The sample in this study was the number of MSME taxpayers registered at the KPP Pratama Ilir Timur Palembang in 2024 totaling 29,935 using the slovin formula with an error rate of 10% to 100 respondents.The results of the research that have been analyzed by researchers conclude that based on the results of tests carried out between the variables of the reduction in MSME tax rates, Online Services and Tax Sanctions Affect MSME Taxpayer Compliance. It can be seen from the significance value of the F test sig. 0.001 <0.05, so in accordance with the basis for the decision in the F test it is concluded that the hypothesis is accepted or in other words, the reduction in MSME tax rates (X1), Online Services (X2) and Tax Sanctions (X3) has a significant effect on MSME taxpayer compliance (Y) at KPP Pratama Ilir Timur Palembang. Abstrak : Penelitian ini bertujuan untuk: 1. Untuk mengetahui pengaruh penurunan tarif pajak UMKM, layanan online dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 2. Untuk mengetahui pengaruh penurunan tarif pajak UMKM terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang, 3. Untuk mengetahui pengaruh layanan online terhadap kepatuhan wajib pajak UMKM di KPP Pratama Ilir Timur Palembang dan 4. Penelitian ini menggunakan teknik analisis data kuantitatif yaitu dengan menggunakan uji validitas, uji reliabilitas, uji normalitas, uji hipotesis dan analisis regresi linier berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dimana penulis memperoleh data berupa hasil dari penyebaran kuesioner yang berkaitan dengan penelitian. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Populasi dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024. Sampel dalam penelitian ini adalah jumlah wajib pajak UMKM yang terdaftar di KPP Pratama Ilir Timur Palembang tahun 2024 sebanyak 29.935 dengan menggunakan rumus slovin dengan tingkat kesalahan 10% terhadap 100 responden. Hasil penelitian yang telah dianalisis oleh peneliti menyimpulkan bahwa berdasarkan hasil pengujian yang dilakukan antara variabel Penurunan tarif pajak UMKM, Layanan Online dan Sanksi Perpajakan Berpengaruh terhadap Kepatuhan Wajib Pajak UMKM. Hal ini dapat dilihat dari nilai signifikansi uji F sig. 0,001 < 0,05 maka sesuai dengan dasar pengambilan keputusan dalam uji F tersebut disimpulkan bahwa hipotesis diterima atau dengan kata lain Penurunan tarif pajak UMKM (X1), Layanan Online (X2) dan Sanksi Perpajakan (X3) berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM (Y) di KPP Pratama Ilir Timur Palembang.

Pengaruh Kinerja Keuangan, Reputasi Auditor dan Opini Audit terhadap Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Jihan Permata Sari; Rizal effendi; Shelly Farida Tobing; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.914

Abstract : This journal aims to explain the effect of financial performance (leverage and liquidity), auditor reputation and audit opinion on bonds rating in non-finance companies that issued bonds on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data obtained from the annual reports of non-finance companies listed on the IDX during the 2021-2023 period through the website www.idx.co.id. The total population was 74 companies. The sampling method used is purposive sampling so that the sample obtained is 20 companies with total 60 data. The data analysis method used in this study is logistic regression. The results of the study simultaneously show there is significant value of >0.05, which means that leverage, liquidity, auditor reputation and audit opinion simultaneously has affected the bonds rating of non-finance companies listed on the Indonesian Stock Exchange. The results of the study partially show a No. significant value of <0.05, which means that that auditor reputation and audit opinion have positive and significant effect on the bonds of non-finance companies while leverage and liquidity has negative and significant effect on bonds rating of non-finance companies listed on the Indonesian Stock Exchange. Abstrak : Jurnal ini bertujuan untuk menjelaskan pengaruh kinerja keuangan (leverage dan likuiditas), reputasi auditor dan opini audit terhadap kinerja keuangan pada perusahaan non-keuangan yang menerbitkan obligasi di bursa efek indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan perusahaan non-keuangan yang terdaftar di BEI selama periode 2021-2023 melalui website www.idx.co.id. Total populasi adalah 74 perusahaan, metode sampling yang digunakan adalah purposive sampling sehingga sampel yang didapatkan adalah 20 perusahaan dengan total data sebanyak 60. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian secara simultan menunjukan nilai signifikan <0,05 yang artinya leverage, likuiditas, reputasi auditor dan opini audit secara bersamaan berpengaruh terhadap peringkat obligasi pada perusahaan non-keuangan yang terdaftar di bursa efek indonesia. Hasil penelitian secara parsial menunjukan nilai signifikan < 0,05 yang artinya bahwa reputasi auditor dan opini audit berpengaruh secara positif dan signifikan terhadap peringkat obligasi sedangkan leverage dan likuiditas secara negatif dan signifikan terhadap peringkat obligasi pada perusahaan non-keuangan.

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