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alean kistiani
universitas boyolali
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PENGARUH NET PROFIT MARGIN, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PERUBAHAN LABA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2018) Saraswati Dewi; alean kistiani; yunita niqrisah
EKOBIS Vol 8 No 1 (2020)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v8i1.246

Abstract

Every company has a desire to make a profit in every production. In addition, the wider community measures the success of the company based on the company's ability to earn profits seen from the company's performance, but not only that the success of a company is also seen from the achievement of the company's vision and mission goals. One alternative to find out the financial information generated is useful by predicting changes in earnings. Including financial conditions in the future is analyzing financial ratios. This study aims to determine the effect of Net Profit Margin, Return On Assets and Return On Equity on changes in company profits in food and beverage Sub Sector Companies Listed on the Indonesia Stock Exchange Period 2013 - 2018. The type of data used is secondary data, namely regarding financial statements. The sampling technique used was purposive sampling of 13 companies. All data were analyzed by multiple linear regression analysis, classic assumption test, t test and coefficient of determination. The results of the research show partially the variables that influence the change in company profits are only Net Profit Margin. And simultaneously the independent variable has no effect on the dependent variable. Keywords: Net Profit Margin, Return On Asset, Return On Equity, changes in company profits.
Pengaruh Penjualan, Biaya Operasional, Perputaran Kas, dan Perputaran Persediaan Terhadap Return On Investment (ROI) Pada Perusahaan Manufaktur (Studi Kasus Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018) Nita Prasetyawati; alean kistiani; milka susana
EKOBIS Vol 7 No 2 (2019)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v7i2.248

Abstract

Analysis of Return On Investment (ROI) is an analysis that is able to describe in detail the things that affect the efficiency and operation of the company. This study aims to determine whether there is the influence of sales, operating costs, cash turnover and inventory turnover on Return On Investment (ROI) in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2013 – 2018 period. and The factors that have the most significant effect on Return On Investment (ROI) in Manufacturing Companies listed on the Indonesian Stock Exchange for the 2013 – 2018 period. The population in this study is the financial data of manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2013 – 2018. The sampling technique used was purposive sampling as many as 13 companies. The data analysis tool used in this study is multiple linear regression analysis, hypothesis testing and classical assumption analysis. Simultaneously there is a significant effect of sales (X₁), operating costs (X₂), cash turnover (X₃) and inventory turnover (X₄) to Return On Investment (Y), this is evidenced by the value of sig < 0,05. Partially inventory turnover (X₄) is the factor that has the most significant effect on Return On Investment (ROI) (Y), this is indicated by the sih-count value <0,05. Keyword : ROI, Sales, Costs, Cash Turnover, Inventory Turnover.
PENGARUH BIAYA OVERHEAD PABRIK TERHADAP HARGA POKOK PRODUKSI PADA CV. TIRTA MEKAR JAYA Luki Sri Anggorowati; alean kistiani; unna ria
EKOBIS Vol 7 No 1 (2019)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cost accounting can help management to obtain the production costs required in data processing in accordance with accounting theory and principles, so it can also be used to determine the cost of the right production. The purpose of this research is to know the effect of fixed and fixed factory overhead cost to the cost of production in CV Tirta Mekar Jaya, and to compare the cost of production using the application of factory overhead cost using full costing method with the determination of cost of goods manufactured by company. This research is a quantitative descriptive research where the calculation with numbers is estimated more objective because to determine the conclusion that will be obtained with this research. The data obtained in the study are primary data and secondary data. Secondary data is obtained from cost data that is processed and presented by the company and the literature.The results of the research indicate among others: 1) there are some components of overhead costs that have not been taken into account by the CV. Tirta Mekar Jaya ie indirect labor cost in Group fixed factory overhead cost, gallon usage cost, depreciation cost of production equipment, maintenance and maintenance cost of building, machine and production equipment at group overhead cost group is not fixed. 2) BOP contribution on gallon product by 22.93%, 6.49% for bottle products and 9.09% glass products. BOP still has a considerable effect on gallon products but less %. BOP remains sufficiently influential on gallon products but has little effect on bottle products and glass products. 3) The contribution of fixed BOP on gallon, bottle and glass products are 34.34%, 90.84% ​​and 84.06% respectively. BOP is not fixed enough to affect gallon products and greatly affect the bottle and glass products.
Co-Authors Luki Sri Anggorowati milka susana Nita Prasetyawati Saraswati Dewi unna ria yunita niqrisah