Azli Fahrizal
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Pengaruh Pertumbuhan Modal Dan Pertumbuhan Penjualan Terhadap Laba Bersih Pada Perusahaan Food nd Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013 Herniyati Sitohang; Azli Fahrizal; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.123 KB) | DOI: 10.33024/.v4i1.1190

Abstract

Abstract. The increas in corporate profits shows in the large amount of capital and high sales. when the capitaland sales of high-owned company. the profits from the company will increase. This study aimed to examine theeffect of capital growth and income to net sales growth in Food And Beverage Company Listed In IndonesianStock Exchange. The population in this study was 20 Food And Beverage Company Listed On The IndonesianStock Exchange period 2010-2013. The sample in ths study were 13 companies will be observed 4 (four) so thatthe number of observation periods of 52 observations. The data used are the financial statemens Listed InIndonesian Stock Exchange (www.idx.co.id). The analytical method used in multiple linear regression. Basedon the results of this study concluded that jointly or individually partial orcapital growth and sales growth hadno significant effect on net income.
Analisis Penetapan Biaya Produksi Dan Penentuan Harga Jual Iklan Pada PT Radio Suara Tiara Indah Sonya Meiristia; Azli Fahrizal; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.664 KB) | DOI: 10.33024/jeram.v6i1.2128

Abstract

This study aimed to analyze the accuracy of PT Radio Suara Tiara Indah indetermining the cost of production and the selling price of the ad to the client, because theaccuracy of the management plan is very cost effect on earnings in PT Radio Suara TiaraIndah. This study used secondary data, documentation, participant observation, structuredinterviews, and library research and use descriptive method with qualitative approach. Theresults of this study showed that the cost of production and the selling price of the specifiedad less precise, because it is not done in accordance with existing methods. So it is difficult toknow whether the determination of the production cost and the selling price was right or not.