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THE QUALITY CONTROL USING SEVEN TOOLS METHOD FOR DEFECT PRODUCT ON SCANNER PRODUCTION Zalfa Nur Halizah; Alfonsa Dian Sumarna
Jurnal Akunida Vol. 9 No. 1 (2023): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i1.7001

Abstract

The aim of this research is to analyze the achievement quality standards that have been set and reduce waste due to product defects in scanner production at PT. Epson Batam using seven tools method. This research using a quantitative and descriptive method. Quantitative method using check sheet, stratification, histogram, pareto diagram, scatter diagram and while descriptive method using fishbone analysis. Data was collected by observation and documentation techniques. The results of the study stated that the improvements implemented to reduce product defects that occur from several factors, namely materials and work methods, it is necessary to do an effective division of work time so defect product do not occur due to pursuing production targets and material factors that must be checked before the goods/products enter the market.
The Effect Of Green Accounting and Intellectual Capital On Firm Value Alfonsa Dian Sumarna; Rismawanti
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15944

Abstract

This study examines the influence of green accounting and intellectual capital on firm value, focusing on mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using purposive sampling, 112 companies meeting specific criteria were selected as the sample. Green accounting was measured by ISO 14001 certification, intellectual capital was assessed using the Value-Added Intellectual Coefficient (VAIC), and firm value was evaluated through the Price-to-Book Value (PBV) ratio. The findings reveal that neither green accounting nor intellectual capital has a significant impact on firm value in the observed context. The results suggest that, within Indonesia's mining sector, environmental certification and intellectual capital may not yet be key drivers of firm valuation. This could indicate a need for stronger regulatory frameworks or market incentives to enhance the financial relevance of sustainability and intangible assets. Future research could investigate additional variables, such as corporate governance or market perceptions, to gain a deeper understanding of these dynamics.
Financial Performance Efficiency: Determinants of Return on Invested Capital Retno Widiyanti; Alfonsa Dian Sumarna
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9616

Abstract

With the growth of the capital market in Indonesia, stocks are an attractive investment option. The healthcare sector plays a strategic role in supporting public health services, which makes it much sought after by investors. Inconsistency results from the fact that much previous research has created a knowledge gap in this field. This study aims to determine the effect of capital structure on the efficiency of financial performance partially and simultaneously in healthcare sector companies from 2019 to 2021. Based on the Eviews statistical analysis and testing results, the partial Self-Financing Ratio, Long-Term Asset Ratio, and Financial Leverage Ratio have an insignificant effect on financial performance efficiency. The Fixed Asset Ratio variable partially and significantly affects financial performance efficiency. The test results simultaneously show that the variables Self-Financing Ratio, Long-Term Asset Ratio, Financial Leverage Ratio, and Fixed Asset Ratio significantly affect financial performance efficiency. Novelty in this research is using the capital structure, which is proxied by the Self-financing Ratio (SFR), Long-term Asset Ratio (LAR), Financial Leverage Ratio (FLR), and Fixed Asset Ratio (FAR) across different company sectors and periods of panel data. The implication from this analysis of these ratios and industry benchmarks can provide a more comprehensive picture of a company’s financial health and ability to generate sustainable returns on its invested capital.
Co-Authors Adi Irawan Setiyanto Adisty, Tri Julian Ananda, Silvia Annisa Febriyana Dewanti Arif Darmawan Azira Azira Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Fransiska, Cindy Hernisa Hernisa Irsutami, Irsutami Jayawarsa, A.A. Ketut Khairi, Salam Malatada, Mesi Marta Elviani Mayasari, Mega Mentari Ruth Caroline Zega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Nababan, Maria Del Cielo Nadya Fortuna Novitasari Nanda Atika Sari Nanik Lestari Purwatiningsih, Esty Putra Utama, Doni Putri Nadya Agustini Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Retno Widiyanti Rismawanti Sihite, Emy Angely Christina Prawasta Br Sinarti Sinarti Vina Kholisa Dinuka Widda Royanisa Manalu Widya Putri Muzakir Wika Arsanti Putri Wika Arsanti Putri Yosef, Maria Christa Yuliani, Nur Fitria Zalfa Nur Halizah