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All Journal Jurnal Kompetitif Jurnal Ilmiah Ekonomi Global Masa Kini 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 ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM PADA SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 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
The Impact of PAD and TKDD on Regional Expenditure in South Sumatra Roni Juliansyah; Sugiharto Sugiharto; Riza Syahputera; Yancik Syafitri; Nurhudawi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.7071

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Transfers to Regions and Village Funds (TKDD) on local government expenditures in regencies and cities in South Sumatra Province for the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from the Budget Implementation Reports of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The research sample is determined through purposive sampling, resulting in 17 regencies/cities, including Palembang City, Prabumulih City, Lahat Regency, Banyuasin Regency, and Musi Banyuasin Regency, with a total of 85 observations analyzed by multiple linear regression. The results indicate that PAD and TKDD simultaneously have a positive and significant effect on local government spending, explaining 43.1% of the model's variance. Partially, PAD has a positive and significant effect, but TKDD exerts a far more dominant influence, confirming the flypaper effect due to high local fiscal dependence on central government transfers. The practical implications highlight the critical need for local governments to optimize PAD independently through intensification, extensification, and digitalization of local tax systems. Furthermore, local governments must enhance management efficiency by prioritizing budget allocation toward productive expenditures that support public services. For the central government, these findings imply the necessity of periodic evaluations of transfer fund formulas to ensure better targeting, promote local fiscal autonomy, and minimize the risk of spending inefficiencies at the regional level.  Keywords: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), Local Government Expenditures, Fiscal Autonomy.
Co-Authors Azmir Ferdinansyah Baidowi Abdhie Nurhudawi Riza Syahputera Rizal Efendi Roni Juliansyah Yancik Syafitri