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PERHITUNGAN HARGA POKOK PRODUKSI, ACTIVITY BASED COSTING DAN SISTEM BIAYA KONVENSIONAL PADA PERUSAHAAN X. Sova, Maya; Anwar, Juli
MAJALAH ILMIAH WIDYA 2012
Publisher : MAJALAH ILMIAH WIDYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.215 KB)

Abstract

The activity Based Costing (ABC) is a system to allocate all the cost that exist in production process based on the activitiesof the company so that it is more complicated than the traditional cost system. In the traditional cost system, all cost calculatedbased on the volume of activities so that the production cost unit can be higher or lower.The aim of this research is to know howto calculate the production cost by using ABC system (Activity Based Costing) or by Traditional Cost System. The method of writingis based on Field Research and library studies. The Collected data was analyzed descriptively. The result indicates that the calculationusing ABC System apparently can keep the main cost of production down in the amount of Rp 517.- for each unit of product
PENGARUH RATIO LEVERAGE TERHADAP VOLATILITAS SAHAM PADA INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2004-2008 Sova, Maya
E-Journal Widya Ekonomika Vol 1 No 1 (2017)
Publisher : L2Dikti Wilayah III

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Abstract

Leverage ratio is the ratio that indicates the extent to which firms which uses external funds to buy assets to measure the volatility of the stock which is a measure of the uncertainty of stock price movement in the future. The purpose of this study is to analyze the effect of leverage ratio on the volatility of stock on consumer goods industry companies listed in Indonesia Stock Exchange-year period 2004-2008. This research used 19 samples from 33 companies by purposive sampling method, regression analysis with SPSS version 16.00. This study concludes that: (1) the leverage ratio (DER, LT-DER, and DR) has a significant positive and together on the volatility of returns. (2) The decision to invest in Indonesia stock exchange especially in the customer goods industry, in addition to using information leverage ratio of macro factors and other corporate performance must also is analysed.
Pelatihan Pemasaran Digital Aplikasi Vave Untuk Mewujudkan Generasi Milenial Berjiwa Wirausaha Ahmadun, Ahmadun; Sova, Maya; Agustin, Dinni; Rosmiati, Eros
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 8, No 2 (2024): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v8i2.3757

Abstract

Pemberdayaan UKM Pelatihan Pemasaran Digital Aplikasi Vave Untuk Mewujudkan Generasi Milenial Berjiwa Wirausaha di Aula Kelurahan Bambu Apus, Kecamatan Cipayung, Jakarta Timur dengan judul Pelatihan Pemasaran Digital Aplikasi Vave Untuk Mewujudkan Generasi Milenial Berjiwa Wirausaha. Untuk mengetahui pemberdayaan yang telah dilakukan bertujuan untuk menjadikan UKM generasi mileneal mampu menjadi UKM yang mandiri dan dapat membantu meningkatkan pendapatan keluarga bagi pelaku UKM. Penelitian ini menggunakan tahapan pemberdayaan. Kegiatan ini menggunakan metode kualitatif dengan pendekatan studi kasus. Informasi yang dipilih merupakan pelaku UKM, keluarga pelaku UKM, kepala bidang UKM, dan pihak yang menjalin kemitraan dengan pelaku UKM. Pengumpulan data menggunakan wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa: Pemberdayaan mempunyai tiga tahapan penyadaran, pengkapasitasan, dan pendayaan. Dalam tahap penyadaran para pelaku UKM diberikan motivasi dan dorongan agar mereka memiliki daya dan kemampuan dalam berwirausaha untuk meningkatkan pendapatan keluarga. Dalam tahap pengkapasitasan diadakan bimbingan dan penyuluhan dalam pengembangan Pemasaran Digital Aplikasi Vave, peningkatan pemasaran melalui digital, pelatihan-pelatihan yang bertujuan untuk memberikan bantuan berupa pengetahuan dan keterampilan berwirausaha kepada pengusaha Pemasaran Digital Aplikasi Vave, mengelola dan mengembangkan pemasaran. Lalu dalam tahap pendayaan yaitu para pelaku UKM Pemasaran Digital Aplikasi Vave di Aula Kelurahan Bambu Apus, Kecamatan Cipayung, Jakarta Timur. Dalam meningkatkan Generasi Melenial dan pemasaran maka para pelaku UKM memilih aplikasi vave, dan dengan pelatihan pemasaran digital aplikasi vave sebagai peralatan yang modern, guna mempermudah dan mengembangkan inovasi-inovasi baru untuk menarik pelanggan. Kata kunci : Pelatihan pemasaran digital, UKM, Generasi Milenial Berjiwa Wirausaha.
THE COMPANY SIZE AND THE GROWTH SALES THE EFFECT ON THE COAL COMPANY'S PERFORMANCE ON THE INDONESIAN STOCK EXCHANGE Hammad, Hammad; Ismaya, Sakti Brata; Supriyani, Mei; Yulianti, Sri; Nuraini, Ani; Sova, Maya; Fajar, Imam
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 6 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i6.172

Abstract

This research aims to determine the effect of company size and sales growth on performance. Company size is a reflection of management's success in increasing company assets. Sales growth illustrates the company's success in expanding the marketing of its products. Company performance reflects its success in managing its finances well, proxied by Return On Assets (ROA). The analysis used in this research is panel data regression using secondary data taken from the Indonesia Stock Exchange (BEI) website. The companies studied are coal sub-sector companies listed on the IDX during 2020-2022. This research is essential now when coal is experiencing a surge in demand after previously experiencing its lowest phase. Therefore, coal companies must be able to prepare their company performance well to maintain the sustainability of their company. The research results show that company size has an effect, while sales growth does not affect company performance. The coefficient of determination in this study was 68%, which shows the level of goodness of the model in explaining company performance. This research answers the challenges of fluctuations in the coal mining industry that may occur in the future and is a solution to the uncertainty of coal demand and supply in the world. Therefore, coal companies must be able to prepare their company performance well to maintain the sustainability of their company. The research results show that company size has an effect, while sales growth does not affect company performance. The coefficient of determination in this study was 68%, which shows the level of goodness of the model in explaining company performance. This research answers the challenges of fluctuations in the coal mining industry that may occur in the future and is a solution to the uncertainty of coal demand and supply in the world. Therefore, coal companies must be able to prepare their company performance well to maintain the sustainability of their company. The research results show that company size has an effect, while sales growth does not affect company performance. The coefficient of determination in this study was 68%, which shows the level of goodness of the model in explaining company performance. This research answers the challenges of fluctuations in the coal mining industry that may occur in the future and is a solution to the uncertainty of coal demand and supply in the world. The coefficient of determination in this study was 68%, which shows the level of goodness of the model in explaining company performance. This research answers the challenges of fluctuations in the coal mining industry that may occur in the future and is a solution to the uncertainty of coal demand and supply in the world. The coefficient of determination in this study was 68%, which shows the level of goodness of the model in explaining company performance. This research answers the challenges of fluctuations in the coal mining industry that may occur in the future and is a solution to the uncertainty of coal demand and supply in the world
Pengaruh Kompetensi Terhadap Kinerja Karyawan PT. Infomedia Nusantara Jakarta Rosmiati, Eros; Sova, Maya; Andari, Reni
JURNAL ADMINISTRASI & MANAJEMEN Vol 11, No 1 (2021): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v11i1.1400

Abstract

Salah satu faktor terpenting dalam menciptakan kinerja yang baik adalah terdapatnya Kompetensi, dimana Kompetensi sangat dibutuhkan para karyawan dalam melakukan pekerjaanya. Berdasarkan hasil penelitian didapatkan bahwa kompetensi yang dimiliki oleh karyawan pada PT. Infomedia Nusantara berpengaruh signifikan  terhadap kinerja karyawan.Teknik pengambilan sampel dalam penelitian ini dengan menggunakan rumus Slovin. Dalam penelitian ini populasi pada PT. Infomedia Nusantara berjumlah 200 karyawan. Sedangkan jumlah sampel dalam penelitian ini berjumlah 67 responden. Metode analisis data yang digunakan adalah regresi sederhana untuk mendapatkan gambaran pola hubungan dan pengaruh antara variabel kompetensi terhadap kinerja karyawan. Kata Kunci : Kompetensi, Kinerja Karyawan
EFFECT OF HALAL LABELS, BRANDS, AND PRICES ON OVER THE COUNTER DRUGS PURCHASE DECISION IN WEST JAVA PROVINCE DURING COVID-19 Ismail, Muhammad Iqbal; Sova, Maya; Limakrisna, Nandan
Dinasti International Journal of Management Science Vol. 3 No. 3 (2022): Dinasti International Journal of Management Science (January - February 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i3.1038

Abstract

This study aims to determine whether the halal label, brand, and price variables affect consumers' decision to purchase over-the-counter drugs in the province of West Java during the covid-19 pandemic. The research sample amounted to 200 people. Sampling used a survey method with a data collection tool in the form of a questionnaire through a google form, measured using a Likert scale. The questionnaire was tested using validity and reliability tests. From the results of research with descriptive analysis, regression analysis prerequisite test, multiple linear regression test, and hypothesis testing using the SPSS version 25 program, it is known that there is a significant influence of independent variables halal label, brand, and price on the dependent variable purchasing decisions of over-the-counter drugs in West Java province during the covid-19 pandemic.
Pengaruh Motivasi Kerja terhadap Kinerja Karyawan pada PT. Indra Karya (Persero) Rosmiati, Eros; Sova, Maya; Sapta Yanuar, Ignatius Erik; Fadilla, Donny
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 4 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i4.5622

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Indra Karya (Persero). Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan metode kuantitatif. Teknik pengambilan penelitian ini menggunakan Proportionate Stratified Random Sampling dengan menggunakan rumus Slovin sehingga terdapat 84 responden. Metode analisis data yang digunakan antara lain Uji Asumsi Klasik, Uji Regresi Linier Sederhana, Uji t dan Koefisien Determinasi (R²). Hasil uji menunjukkan persamaan regresi Y= -0,691+0,724X1+0,159X2. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara Motivasi Kerja terhadap Kinerja Karyawan hal ini dibuktikan dengan nilai thitung 3,918 > ttabel 1,181 dengan nilai signifikan 0,001 < 0.05 . Kata Kunci : Motivasi Kerja, Kinerja Karyawan, PT Indra Karya (Persero)
Pelatihan Pembuatan Sabun Natural Handmade “Aranomiya Soap” Produk UKM Berbasis Digital Markting Di Kelurahan Mekar Jaya Kota Depok Yulianti, Sri; Hammad, Hammad; Indrajaya, Titus; Brata Ismaya, Sakti; Sova, Maya; Rushadiyati, Rushadiyati; Rosmiati, Eros
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 4 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i4.5630

Abstract

Program Pengabdian Kepada Masyarakat merupakan program lanjutan dari program sosialisasi dan pelatihan pembuatan sanun natural “Aranomiya Soap” bersama pelaku UKM, Ibu Rumahtangga, dan Karang Taruna Kelurahan Mekarjaya. Masyarakat telah merasakan keuntungan dan telah membuktikan manfaat sabun natural kesehatan bahkan untuk pengganti sabun mandi. namun produk sabun natural ini memiliki kelemahan bagi pemasarannya. Tim PKM berinisiatif melakukan program produk UKM berbasis pemasaran digital dan pelatihan pembuatan produk sabun natural yang berdaya saing dan bernilai ekonomis tinggi sehingga dapat meningkatkan perekonomian dan kesejahteraan masyarakat disekitar Kelurahan Mekarjaya, Kota Depok. Metode yang akan digunakan dalam kegiatan PKM ini adalah ceramah, simulasi atau peragaan serta praktek langsung pembuatan produk sabun “Aranomiya Natural Soap.” Selama ini mitra telah memproduksi beberapa produk kecantikan seperti sabun batang (bar soap), cair, dan shampo, secara handmade dan telah dipasarkan secara langsung dan mempunyai beberapa konsumen dan marekting digital seperti Istagram, shopee, website, danlainnya. Pelatihan ini dihadiri 50 peserta yang menyatakan bahwa Pelatihan yang dilakukan sangat bermanfaat, selain itu para peserta mendapatkan ilmu dan pengetahuan baru dalam mengolah produk sabun natural dari bahan alami menjadi natural soap yang memiliki nilai tambah yang berpotensi meningkatkan kesejahteraan masyarakat Kelurahan Mekarjaya, Kecamatan Sukmajaya, Kota Depok. Kata kunci: sabun natural; handmade; Aranomiya soap, pemasaran digital
Financial of Management: Concept, Success Indicators, and Evaluation (Literature Review) Teguh Maianto; Sova, Maya; Zulaekah, Zulaekah; Mulyani Setyowati, Tri; Arif Hernawan, Moch
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.194

Abstract

Articles related to financial management: concepts, success indicators and evaluation are scientific articles of literature review in the scope of financial management science. This article aims to make a hypothesis about the relationship between factors, which can then be used for further research in the field of financial management. The approach used in this study is descriptive qualitative. The data used in this study comes from previous studies that are still relevant to this study. The data used in this study were obtained from academic media, reputable journals, and academic platforms such as Scopus, Emeral, WoS, DOAJ, EBSCO, SINTA, GARUDA journals and digital books. The results of this study are as follows: 1) Concepts play a role in financial management; 2) Success indicators play a role in financial management; and 3) Evaluation plays a role in financial management.
Fundamentals of Finance: Finance Management, Investment, Capital Market, and Funding Indra Wahyu Putra, Christophorus; Panatap Soehaditama, Josua; Yusuf Kurniawan, Mohamad; Mulyani Setyowati, Tri; Sova, Maya
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.673

Abstract

The purpose of this literature research is expected to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The research article Literature Review Fundamental of Finance: Finance Management, investment, Capital Market, and Funding is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct a review of previous relevant articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Sage, WoS, National Accredited Journal (SINTA), DOAJ, EBSCO, Google Scholar and digital reference books. The results of this literature review article are: 1) Finance Management plays a role in the Fundamentals of Finance; 2) Investment plays a role in the Fundamentals of Finance; 3) Capital Market plays a role in the Fundamentals of Finance; and 4) Funding plays a role in the Fundamentals of Finance.