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All Journal Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Sugiharto Sugiharto
universitas tridinanti Palembang
Economics, Econometrics & Finance

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ANALISIS PERILAKU BIAYA DAN TITIK IMPAS MULTI PRODUK DALAM PERENCANAAN LABA JANGKA PENDEK PADA CV. PUTRA PENUNTUN Sugiharto Sugiharto; Azmir Ferdinansyah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1145.087 KB) | DOI: 10.52333/ratri.v2i1.723

Abstract

This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit     Planning
PENGARUH KEPEMIMPINAN, KOMPETENSI, LOCUS OF CONTROL DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BALAI PENGEMBANGAN KOMPETENSI PEKERJAAN UMUM DAN PERUMAHAN RAKYAT ( PUPR) WILAYAH II PALEMBANG Sugiharto Sugiharto; Rizal Efendi; Baidowi Abdhie
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.972

Abstract

This study aims to: (1). Knowing and analyzing the effect of Economic Value Added (EVA) on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period. (2). Knowing and analyze the effect of Market Value Added (MVA) on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period. (3) Knowing and analyzing the effect of Economic Value Added and Market value Added together on stock returns in healthcare companies listed on the Indonesia Stock Exchange for the 2017-2021 period.The research design used is causality research design with associative problem formulation. That is testing the influence between the independent variable and the dependent variable. The research population is the Financial Statements of Healthcare companies listed on the Indonesia Stock Exchange for the period 2017-2021. By demonstrating purposive sampling technique through consideration criteria so that the sample obtained is 13 Healthcare Company Financial Statements. The analysis technique used is multiple linear regression analyses, where before being tested, the classical assumption test is carried out with the help of the Statistical for product and service solution (SPSS Ver. 25). The results show that the Economic Value Added has no significant effect on stock returns. Market Value Added shows the results cause a significant effect on stock returns. As one, the effect of economic value added and market value added on stock returns is 18.2%. The rest is influenced by other variables not examined in this study. Key Word: Economic Value Added (EVA), Market Value Added (MVA) and Stock Return
Co-Authors Azmir Ferdinansyah Baidowi Abdhie Rizal Efendi