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PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP HARGA JUAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Ade Pipit Fatmawati; Afra Al Mumtahanah
LAND JOURNAL Vol. 3 No. 1 (2022): Januari 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i1.1749

Consumer Goods Industry Sector Companies are manufacturing companies that produce people's daily needs. There is a phenomenon about the increase in selling prices so that it attracts the interest of the author to research more deeply about it. This study aims to determine the effect of raw material costs, direct labor costs, and factory overhead costs on the selling price of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2020 period, either individually or simultaneously. This research is quantitative research. The hypothesis is determined using a two-tailed test (two-tailed). The analytical technique used is normality test, product moment correlation, multiple correlation analysis, multiple linear regression analysis, coefficient of determination analysis, t test and F test. Statistical calculations using SPSS for windows version 26. This study shows that the cost of raw materials, direct labor costs, and factory overhead costs have a significant effect on the selling price, either partially or simultaneously.”

PENGARUH PRICE EARNING RATIO (PER) DAN PRICE TO BOOK VALUE (PBV) TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 TAHUN 2020: PENGARUH PRICE EARNING RATIO (PER) DAN PRICE TO BOOK VALUE (PBV) TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 TAHUN 2020 Ade Pipit Fatmawati; Eny Binaria br Sembiring
LAND JOURNAL Vol. 3 No. 2 (2022): Juli 2022
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v3i2.2307

Perusahaan yang memiliki kinerja cukup baik akan lebih diminati oleh para investor. Kinerja perusahaan yang meningkat akan berpengaruh pada meningkatnya harga saham dan diharapkan return saham yang diterima investor meningkat. Terutama perusahaan LQ45 yang terdaftar di BEI yang paling banyak diminati oleh para investor. Skripsi ini bertujuan untuk mengetahui pengaruh price earning ratio dan Price to Book Value terhadap return saham baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan jenis perumusan masalah asosiatif yang memiliki hubungan sebab akibat. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di BEI. Berdasarkan kriteria yang ada, pengambilan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah uji normalitas data, korelasi product moment, korelasi berganda, regresi linier berganda, koefisien determinasi, uji t-test, dan uji f-test. Hasil penelitian ini menunjukkan bahwa secara parsial price earning ratio dan price to book value tidak memiliki pengaruh yang signifikan terhadap return saham. Dan secara simultan tidak terdapat pengaruh signifikan antara Price Earning Ratio dan Price To Book Value terhadap Return Saham dengan hasil uji f.

ANALSIS PERBANDINGAN PENERAPAN METODE NETT BASIS DAN METODE GROSS UP DALAM MENINGKATKAN EFISIENSI PAJAK TERUTANG SEBAGAI UPAYA PPH PASAL 21 PADA KARYAWAN PT POS BANDUNG 40000 (PERSERO) Ade Pipit Fatmawati; Eris Lividiyanti
LAND JOURNAL Vol. 4 No. 1 (2023): Januari 2023
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v4i1.2749

Pajak merupakan iuran pada negara (yang bisa dipaksakan) bagi seorang piutang oleh wajib pajak yang pembayarannya sesuai dengan peraturan, serta tidak ada timbal balik berupa prestasi, pada penelitian yang dilakukan bertujuan guna melihat perbandingan antara metode nett basis serta metode gross up. Penelitian yang dilaksanakan menggunakan penelitian kuantitatif dengan memakai data primer. Teknik analisis yang dipakai yaitu uji beda One Way Anova. Pada hasil pengujian pnelitian bahwa ada perbedaan antara metode nett basis dan metode gross up pada PT POS BANDUNG 40000, dengan menggunaka metode tersebut dapat dilihat pada uji beda One Way Anova. Pada perbedaan tersebut lebih baik atau lebih efisiensi menggunakan nett basis di bandingkan dengan metode gross up.

ANALISIS PENERAPAN MODEL PEMBELAJARAN WORD SQUARE UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR PADA MATA KULIAH PENGANTAR AKUNTANSI Ade Pipit Fatmawati; M. Rizal Satria
LAND JOURNAL Vol. 4 No. 2 (2023): Juli 2023
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v4i1.2982

The learning process carried out in higher education cannot be separated from the interaction process between lecturers and students. In practice, the learning process is not easy because students not only capture information from the lecturer, but also other efforts are needed to get good grades. Problems about learning outcomes are generally faced by several students in each department. This happened to 2019’s students in the D4 Financial Accounting study program at the Pos Indonesia Polytechnic, where student learning outcomes in introductory accounting courses were not quite good. In fact, these courses are very important to be studied and used as the basis for courses in future semesters in the accounting department. Several factors may affect the low learning outcomes, such as lack of interest and lack of student motivation in understanding the material presented by the lecturer, so that students are less involved in the learning process, and the learning method used by the lecturer is too monotonous. Therefore, lecturers need a learning model that is not boring so that it can help the class situation to be more active and interesting. One learning model that is interesting and has elements of a game is the word square learning model. Word square learning can make students directly involved in learning activities that are expected to be able to connect knowledge in the context of real world situations. The purpose of this study was to analyze the application of the word square learning model to increase motivation and learning outcomes of accounting students in the Introduction to Accounting course. This type of research uses a quasi-experimental design using the Noneequivalent control group design type. Determination of this type of quasi-experimental research on the grounds that this research is an educational research that uses humans as research subjects.

ANALISIS PENERAPAN MODEL PEMBELAJARAN WORD SQUARE UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR PADA MATA KULIAH PENGANTAR AKUNTANSI Ade Pipit Fatmawati; M. Rizal Satria
LAND JOURNAL Vol. 4 No. 2 (2023): Juli 2023
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v4i1.2982

The learning process carried out in higher education cannot be separated from the interaction process between lecturers and students. In practice, the learning process is not easy because students not only capture information from the lecturer, but also other efforts are needed to get good grades. Problems about learning outcomes are generally faced by several students in each department. This happened to 2019â€™s students in the D4 Financial Accounting study program at the Pos Indonesia Polytechnic, where student learning outcomes in introductory accounting courses were not quite good. In fact, these courses are very important to be studied and used as the basis for courses in future semesters in the accounting department. Several factors may affect the low learning outcomes, such as lack of interest and lack of student motivation in understanding the material presented by the lecturer, so that students are less involved in the learning process, and the learning method used by the lecturer is too monotonous. Therefore, lecturers need a learning model that is not boring so that it can help the class situation to be more active and interesting. One learning model that is interesting and has elements of a game is the word square learning model. Word square learning can make students directly involved in learning activities that are expected to be able to connect knowledge in the context of real world situations. The purpose of this study was to analyze the application of the word square learning model to increase motivation and learning outcomes of accounting students in the Introduction to Accounting course. This type of research uses a quasi-experimental design using the Noneequivalent control group design type. Determination of this type of quasi-experimental research on the grounds that this research is an educational research that uses humans as research subjects.

EFFECT Of IMPLEMENTING INFORMATION SYSTEMS ACCOUNTING AND CONFORMITY OF TASKS – TECHNOLOGY ON EMPLOYEE PERFORMANCE (STUDY AT BPJS EMPLOYMENT BANDUNG) Ade Pipit Fatmawati
JEES: Journal of Economic Empowerment Strategy Vol. 3 No. 1 (2020): Volume 3 Number 1, February 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jess.v3i1.4856

The study aims to test and analyse how much influence the implementation of accounting information systems and the suitability of technological duties towards employee performance. The samples used in this study were 42 employees of BPJS Employment Bandung. Data collection techniques are conducted by spreading the questionnaire to the respondent according to the prescribed sample. Statistical analyses used in the study were through the validity and reliability test of instruments, classical assumption tests, multiple linear regression analyses, correlation analyses and coefficient of determination testing with the help of IBM SPSS version 22. Hypothesis testing was conducted either partially with the T-Test as well as simultaneously through Test F. The results showed that partial, the magnitude of the implementation of accounting system to the employee's performance of 34.9% while the magnitude of Effect of technological task on the employee's performance of 25.8%. Simultaneously the influence of the implementation of accounting information system and the suitability of the technology task on the employee's performance is 35% while the remainder of 65% is the influence of other factors such as motivation, environment, workload, MA Employee's work satisfaction

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