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All Journal Journal of Economic, Bussines and Accounting (COSTING) JEBD
Yuli Nurhayati
Universitas Bina Insan Lubuklinggau
Economics, Econometrics & Finance Engineering

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Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi Dewi Anggraini; Yuli Nurhayati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1112

Abstract

This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data sources. The data collection techniques used were interviews, observation and documentation. The results showed that the Jangek Khas Malalo Crackers Industry in Lubuklinggau City experienced an unfavorable difference in purchasing raw materials, controlling labor costs had not been effective because of the increase in wage rates and the addition of one employee as well as controlling factory overhead costs as well. has not been effective because it does not perform calculations in accordance with the actual calculation. In conclusion, the Jangek Khas Malalo cracker industry in Lubuklinggau City has not controlled production costs properly in production activities and has experienced an unfavorable difference due to the increase in costs incurred in production activities. Keywords: Production Costs, Standard Costs, Control
Pengaruh Current Ratio, Return On Asset, Total Asset Turn Over Terhadap Nilai Perusahaan Di Perusahaan Manufaktur Rizki; Desi; Yuli Nurhayati; Gita Juliani; Yulia Angrainy; Niswatul Akhyari
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research is a literature study. which will discuss previous theories and research on the Influence of Current Ratio, Return On Asset, Total Asset Turnover on company value in manufacturing companies. The method used is quantitative descriptive analysis where the data used is in the form of theory and calculation of current ratio, return on assets, total asset turnover, and company value. The results of the study indicate that research that has been conducted by previous researchers, overall the current ratio affects company value. research that has been conducted by previous researchers, overall That the Influence of return on assets has an influence on company value Research that has been conducted by previous researchers, overall That total asset turnover affects company value, Overall the results of 30 previous studies can be stated that the variables current ratio, return on Asset, Total Asset Turnover have an influence on each other on company value
Co-Authors Desi Dewi Anggraini Gita Juliani Niswatul Akhyari Rizki Yulia Angrainy