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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Seto Sulaksono Adi Wibowo
Politeknik Negeri Batam, Jurusan Manajemen Bisnis
Economics, Econometrics & Finance

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Perhitungan Variance Biaya Produksi Proyek No PTC-0213-2212 Pada PT Proserv Batam Seto Sulaksono Adi Wibowo; Maharani Anggi Lestari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.160

Abstract

This study discusses the production cost variance. The purpose of this study was to calculate the total difference in the budgeted costs and the actual cost to complete the project job number PTC-0213-2212. This research was conducted by comparing the cost of the budget (budget) as determined by actual production costs are real. The object of this research project is job number PTC-0213-2212 which manufactures wellhead control panel with client Thai Nippon Steel & Sumkin Engineering & Construction Corp., Ltd. This research was conducted at PT Proserv Batam which is a manufacturing company engaged in oil and gas. Cost of production is an important element for companies, especially companies engaged in manufacturing. For manufacturing companies, the cost of production is the main focus of management in particular for the production can be controlled. One analytical tool that can control the production cost variance analysis. The total variance of the results of this study is $ 27,241.21 (favorable). The variance in total variance obtained from raw material costs of $ 7,164.19, variance direct labor costs of $ 13,105.54, variance variable overhead costs amounted to $ 2,335.00, and the variance fixed overhead costs amounted to $ 4,186.48.
Pengaruh Size, Current Ratio, Profabilitas, Activity dan Leverage Terhadap Cash Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Melani Melani; Seto Sulaksono Adi Wibowo
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.197 KB) | DOI: 10.30871/jaemb.v3i2.173

Abstract

This study aims to determine whether there is influence between size, current ratio, profitability, activity and leverage against cash dividend on manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. There are 135 companies that were observed, with purposive sampling technique then acquired 40 companies sampled. In this study, researchers used a classical assumption test, test hypotheses, and simple regression. the results of testing a simple hypothesis is there is one variable that significantly influence the cash dividend, the variable activity and four variables were not significant effect on the cash dividend, the size, current ratio, profitability, and leverage. Limitations of this study is a company that is used only manufacturing companies and the observation period was observed only four years. The implications and suggestions for further research are better add other variables that affect cash dividends, extend the period of observation, and his company type expanded again and should be using multiple regression test
Co-Authors Maharani Anggi Lestari Melani Melani