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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal Koperasi Dan Manajemen Reinforce: Journal of Sharia Management
Firda Zulfa Fahriani
UIN Sayyid Ali Rahmatullah Tulungagung
Religion Economics, Econometrics & Finance Social Sciences

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ALLOCATION OF COLLECTIVE PRODUCT COSTS USING THE MARKET PRICE METHOD Firda Zulfa Fahriani
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.93

Abstract

Purpose – The research to calculate joint cost allocation aims to calculate the cost of goods and determine inventory for external reporting purposes. Design/methodology/approach – A method of the market price using described in the data. Data sources used in a study is using the secondary data that is a source of research conducted by researchers indirectly through the intermediary ( obtained and recorded by other parties )the one that was already there. Findings – Based on the findings and discussion in the preceding chapter, it is feasible to conclude that joint products are the number of products created and sold at the same time that have the same amount or selling value but are not considered the main product or by-product. A fee will almost certainly be charged for processing a product. Research limitations/implications – The application of the market price approach in allocating the cost of joint products results in the cost of production of each product is lower than the market value of each product that has been estimated, according to the calculations. Originality/value – Because the selling price or market value can reflect the number of expenses incurred, the market price approach is frequently referred to as the most acceptable and appropriate method. It makes further on a theory in a particular science. Keywords: Joint Cost, Market Price, Joint Product Paper type: Literature Study
Pengaruh Akuntabilitas, Transparansi Dan Responsivitas Terhadap Kualitas Laporan Keuangan Kecamatan Tulungagung Kabupaten Tulungagung Violinda Dhina Widaningrum; Firda Zulfa Fahriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5899

Abstract

This study aims to determine the effect of accountability, transparency and responsiveness on the quality of financial reports in Tulungagung. In this study, primary data collected by using Google form and quantitativeemethods. The populationsin this study were villagesadministrative officer throughout the Tulungagung. By calculating the Slovin formula, it generates 69 samples of individual respondent. With a significance of 0.684 and tcount of 0.409, the findings show that partially the accountability variable has no effect and is not significant on the quality of financial statements. Partially, transparency affects the quality of financial reports and significantly influences it with a significance of 0.000 and tcount of 5.589. With a significance of 0.003 and tcount 3.071 the responsiveness variable partially affects the quality of financial reports. Accountability, transparency and responsiveness all affect the quality of financial statements simultaneously and have a significant influence on it with a significance of 0.000 and Fcount of 45.995. In conclusion, the quality of financial reports in Tulungagung District, Tulungagung Regency is influenced by the transparency and responsiveness variables, while the accountability variable has no effect. Simultaneously accountability, transparency, and responsiveness affect the quality of financial reports in Tulungagung. Keywords: Accountability, Transparency, Responsiveness, Financial Report Quality
PENGARUH EARNING PER SHARE, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 PERIODE 2018-2021 Silvi Ayu Saputri; Firda Zulfa Fahriani
Reinforce: Journal of Sharia Management Vol 2 No 2 (2023)
Publisher : Faculty of Islamic Economic and Business (FEBI), Sayyid Ali Rahmatullah State Islamic University (UIN SATU) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/reinforce.v2i2.8283

Abstract

One of the factors which influence the movement of stock prices is the company's fundamentals. This company's fundamental analysis can use information from financial reports. One of the financial statement analysis techniques is to use financial ratios. The purposes of this study are to determine the effect of earnings per share, profitability, and dividend policy on stock prices in LQ45 index companies for the 2018-2021 period. This study uses a quantitative approach to the type of associative research. The sampling technique in this study used a purposive sampling method and obtained a sample of 11 companies in each period. The data used is secondary data obtained from the Indonesia Stock Exchange website, namely www.idx.co.id, which is in the form of data on company financial reports listed on the LQ45 Index for the 2018-2021 period. The data analysis method in this study used panel data regression analysis in testing the data in the research to be carried out using the Eviews 10 software program. The results of this study indicate that 1) Partial earnings per share has a positive and significant effect on stock prices, 2) Partial profitability has a positive and significant effect on stock prices, 3) Partial dividend policy has no significant effect on stock prices, 4) Simultaneously, earnings per share, profitability, and dividend policy have a significant effect on stock prices in LQ45 Index companies for the 2018-2021 period.
Co-Authors Silvi Ayu Saputri Violinda Dhina Widaningrum