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All Journal Measurement : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Ardiansyah
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance Education Social Sciences

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FENOMENA FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.914 KB) | DOI: 10.31629/jiafi.v2i2.1712

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang fenomena flypaper effect pada belanja daerah (kabupaten/kota) di Provinsi Jawa Tengah. Sampel penelitian yang digunakan sebanyak 24 kabupaten/kota di Provinsi Jawa Tengah. Data penelitian yang digunakan bersumber dari Laporan Realisasi Anggaran Pemerintah Daerah (kabupaten/kota) di Provinsi Jawa Tengah. Hasil penelitian menunjukkan bahwa tidak terjadi fenomena flypaper effect pada belanja daerah (kabupaten/kota) di Provinsi Jawa Tengah.
PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI PADA LONGDRIP CAFE DI KAMPONG TERIPANG, KABUPATEN BINTAN) Winda Romauli Sitorus; Asri Eka Ratih; Ardiansyah Ardiansyah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4193

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi metode full costing, variable costing dan penentuan harga jual metode cost plus pricing pada usaha dessert collato Longdrip Cafe Kampong Teripang periode Oktober-November 2021. Penelitian ini menggunakan metode deskriptif kuantitatif dengan membandingkan harga pokok produksi konvensional, full costing dan variable costing. Selanjutnya penentuan harga jual cost plus pricing menggunakan harga pokok produksi full costing, variable costing dan dibuat laporan laba rugi untuk mengetahui laba bersih yang diperoleh dari kedua metode. Hasil penelitian ini menunjukkan bahwa harga pokok produksi dengan metode konvensional tidak menghitung keseluruhan biaya yang dikeluarkan. Sehingga dibutuhkan perhitungan harga pokok produksi metode full costing dan variable costing. Berdasarkan laporan laba rugi bahwa full costing lebih menguntungkan dari variable costing dengan selisih laba bersih dessert collato varian coklat, vanilla, kopi dan matcha adalah Rp131.328,71, sedangkan varian strawberry adalah Rp134.453,70.Kata Kunci: cost plus pricing, full costing, harga pokok produksi, laba bersih, variable costing
Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology Diana Nurindrasari; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.158 KB) | DOI: 10.31629/jiafi.v6i1.5145

Abstract

Social Enterprises has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. Social Enterprises need to start systemically measuring their performances to support decision-making and ensure the development and sustainability of the environment and society. This paper aims to contribute to the state-of-the-art literature by developing an approach that could be applied by Social Enterprises to measure their results concerning social, environmental, and economic impacts. By embracing interdisciplinary views of accounting and anthropology, we use synchronic-diachronic literature study. This research using deep ecology to construct multidimensional perspective in building the foundation of performance measurement on Social Enterprises.
DETERMINAN NILAI PERUSAHAAN MARITIM DI INDONESIA Ardiansyah Ardiansyah; Mohamad Nur Islami; Asri Eka Ratih
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.14469

Abstract

The purpose of this study is to find out and obtain empirical evidence regarding the effect of size, profitability and capital structure on firm value with Corporate Social Responsibility as a moderating variable. The object of this research is maritime companies listed on the IDX in 2017-2021. The total sample in this study were 12 sample companies with a total of 55 research observation data that met the criteria for 5 years of observation, through the nonprobability method with purposive sampling technique. The analysis technique of this research uses Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value, profitability and capital structure had a positive and significant effect on firm value. Meanwhile, size and CSR have a negative and significant effect on firm value. Corporate Social Responsibility does not significantly strengthen the effect of size on firm value. Corporate Social Responsibility significantly weakens the effect of profitability on firm value. And Corporate Social Responsibility does not significantly strengthen the effect of capital structure on firm value.
Analisis Pengaruh PER, MVA, dan EVA terhadap Harga Saham dengan Tahun COVID-19 sebagai Variabel Moderasi Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2018-2021: (Studi Kasus Perusahaan Sektor Kesehatan Periode 2018-2022) Rian Martin Silitonga; Jack Febriand Adel; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6030

Abstract

The purpose of this study was to determine the effect of PER, MVA, and EVA on stock prices with COVID-19 Year as a moderating variable in health sector companies listed on the IDX for the 2018-2022 period. The sample used was 40 data. The analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of the analysis, it was found that Price Earning Ratio (PER), Market Value Added (MVA), and COVID-19 Year have a positive and significant effect on stock prices, but the Economic Value Added (EVA) variable has a negative and significant effect on stock prices. The COVID-19 year can weaken the relationship between PER and EVA on stock prices, but the COVID-19 year can strengthen the relationship between MVA on stock prices.
Kinerja Keuangan dan Klasterisasi 8 Provinsi Maritim di Indonesia Ardiansyah Ardiansyah; Diana Nurindrasari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6923

Abstract

This research aims to examine the regional financial performance of maritime provinces that are members of the BKSDK as well as clustering financial performance based on 3 Indonesian regions, namely the Western Indonesia Region (WIB), the Central Indonesia Region (WITA), and the Eastern Indonesia Region (WIT). This research approach is quantitative using data from the 2022- 2023 Budget Realization Report (LRA) in 8 maritime provinces by calculating the regional independence ratio, harmony ratio, and growth ratio. The results of the research show that the overall average independence ratio of independent provinces is at a low to medium level, but the regional clusters have different levels. The overall average regional compatibility ratio and clustering have a good level of compatibility. Meanwhile, the growth ratio, both overall average and clustered has decreased.
Co-Authors Asri Eka Ratih Jack Febriand Adel Mohamad Nur Islami Nurindrasari, Diana Rian Martin Silitonga Winda Romauli Sitorus