Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi Logistik
Bayu Aji Prasetyo
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinants of Systematic Risk of State-Owned Enterprises in the Construction Sector Listed on the Indonesia Stock Exchange Irni Yunita; Bayu Aji Prasetyo; Fajra Octrina
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4213

Abstract

The business activities run by the State-Owned Enterprises (BUMN) in Indonesia significantly affect the development of the business world and society. The construction sector industry is one of the SOEs that has an influence in the growth process in Indonesia. This research is a study of financial ratios consisting of liquidity ratios, activity ratios, solvency ratios and profitability ratios as factors that influence systematic risk in stocks. This study will determine which factors or variables from financial ratios have the most dominant influence on systematic risk. The sampling technique used is purposive sampling with the criteria (1) Construction Sector BUMN Companies listed on the Indonesia Stock Exchange which have Persero and Tbk status (2) Construction sector BUMN companies that have complete financial reports and have complete data needed in the study. during the period 2016 to 2019 on the Indonesia Stock Exchange. This study uses annual report data from sixty-two construction companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. A total of sixty-two companies can be used as populations and four are used as research samples. The method used for this research is panel data. The results that are known from this study are Current Ratio (CR), Total Asset Turnover (TATO), Debt-to-equity Ratio (DER), Return n Equity (ROE) variables partially have no effect on the stock beta variable. The variables Current Ratio (CR), Total Asset Turnover (TATO), Debt-to-equity Ratio (DER), Return on Equity (ROE) simultaneously have no effect on the stock beta variable.
Analisis Perhitungan Job order costing untuk Menetapkan Harga Pokok Produksi Stiker Perumda Percetakan Puspa Grafika Kabupaten Brebes Samto; Bayu Aji Prasetyo; Intan Imam Sutanto; Sigit Agus Dwi Prasetyo
E-logis : Jurnal Ekonomi Logistik Vol. 7 No. 2 (2025): Oktober : E-Logis : Jurnal Ekonomi Logistik
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v7i2.182

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Job order costing (JOC) sebagai dasar penetapan Harga Pokok Produksi (HPP) dan Harga Pokok Penjualan (HPPenjualan) pada produk stiker Chromo A3+ di Perumda Percetakan Puspa Grafika Kabupaten Brebes. Latar belakang penelitian didasari oleh praktik perusahaan yang masih menggunakan metode perhitungan biaya sederhana dan belum mengalokasikan biaya overhead secara memadai. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan mengumpulkan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode perhitungan yang digunakan perusahaan belum sesuai dengan konsep Job order costing. Perhitungan JOC menghasilkan HPP sebesar Rp 2.590 per lembar stiker, berbeda dengan perhitungan perusahaan yang tidak merinci seluruh komponen biaya. Penggunaan JOC terbukti mampu meningkatkan ketepatan informasi biaya, akurasi harga jual, dan potensi peningkatan laba. Penelitian ini merekomendasikan perusahaan untuk menerapkan sistem JOC secara menyeluruh guna meningkatkan efektivitas pengendalian biaya dan kualitas pengambilan keputusan manajerial.
Co-Authors Fajra Octrina Intan Imam Sutanto Irni Yunita Samto Sigit Agus Dwi Prasetyo