Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Applied Accounting and Management Review Journal of International Multidisciplinary Research Prosiding Seminar Nasional Unimus
Lardin Korawijayanti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017 Fakhri Rana Sausan; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.346 KB) | DOI: 10.52728/ijtc.v1i2.66

Abstract

This research aims to analyze the effect of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange period 2012-2017. The sample of this research is consists of 21 property and real estate companies with 6 years period so a total of sample is 126 samples. Sources data is secondary data. The data analysis method in this research is used Multiple Linear Regression. The result shows that Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Exchange rate of Rupiah/US Dollar partially has got a significant effect on stock return while Return On Asset (ROA) and Earning Per Share (EPS) partially has got an insignificant effect on stock return, its mean Return On Asset (ROA) and Earning Per Share (EPS) can’t be determinant of stock return to investors who want to invest in the capital market.
Penerapan Metode Economic Order Quantity (EOQ) Untuk Meningkatkan Efisiensi Biaya Persediaan Bahan Baku (Studi Kasus pada PT Nusamulti Centralestari) Parahita Muftie Palupi; Lardin Korawijayanti; Rudi Handoyono
Prosiding Seminar Nasional Unimus Vol 1 (2018): Hilirisasi & Komersialisasi Hasil Penelitian dan Pengabdian Masyarakat untuk Indonesia
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui peningkatan efisiensi biaya persediaan bahan bakumenggunakan metode Economic Order Quantity (EOQ) pada PT Nusamulti Centralestari. Metode pengumpulandata yaitu wawancara, dokumentasi, dan observasi. Metode analisis yang digunakan adalah metode analisiskomparatif. Hasil penelitian ini menunjukkan bahwa selisih biaya persediaan antara perhitungan perusahaandengan metode Economic Order Quantity (EOQ) untuk bahan baku Besi AS ST 41 ukuran 8.0 x 6000 mmsebesar Rp409.130,22, untuk bahan baku Besi Plat Hitam ukuran 2.6 x 1.200 x 2.400 mm sebesarRp205.624,60, dan untuk bahan baku Besi Pipa Hitam ukuran 21.3 x 1.2 x 6000 mm sebesar Rp1.240.884,99.Perhitungan biaya persediaan menggunakan metode Economic Order Quantity (EOQ) lebih kecil dibandingkandengan perhitungan perusahaan, sehingga metode Economic Order Quantity (EOQ) dapat mengefisienkan biayapersediaan pada PT Nusamulti Centralestari.
ANALISIS EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU METODE ECONOMIC ORDER QUANTITY PADA UKM PRODUKSI TAHU KABUPATEN SEMARANG Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah; Muhammad Rois; Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pelaksanaan penelitian dimaksudkan untuk mencapai tujuan analisis implementasi model manajemen biaya persediaan bahan baku kedelai pada UKM Kluster Produksi Tahu di Kabupaten Semarang. Penyelesaian penelitian ini menggunakan metode komparasi tabulasi yang digunakan untuk menghitung nilai perbedaan dan efisiensi antara biaya persediaan bahan baku model konvensional dengan biaya persediaan bahan baku (Raw Material Inventory Cost) model Economic Order Quantity. Hasil penelitian menunjukkan bahwa dengan metode Economic Order Quantity semua UKM akan memiliki biaya persediaan yang efisien (Inventory Cost Efficiency), terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Hal ini terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Pada UKM “SM TOFU” terdapat selisih biaya persediaan sebesar Rp 52.859.074,- dengan nilai efisiensi 1,068. UKM “ANS” perbedaan biaya persediaan Rp 8.728.684 ,- dan nilai efisiensi 1,02.
Optimasi Persediaan Bahan Baku Pada Cv Putra Cipta Sejati Dengan Metode Economic Order Quantity (EOQ) Guna Mencapai Efisiensi Biaya Persediaan Siti Nurhasanah; Lardin Korawijayanti; Alvianita Gunawan Putri
Journal of International Multidisciplinary Research Vol. 1 No. 1 (2023): November 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/bh9e5j64

Abstract

Penelitian ini bertujuan untuk menganalisis efisiensi biaya persediaan bahan baku menggunakan metode Economic Order Quantity (EOQ) pada CV Putra CS. Data dikumpulkan melalui wawancara, dokumentasi, dan observasi dengan metode analisis yang dipakai yaitu analisis komparatif. Hasil penelitian ini menunjukkan adanya penghematan biaya persediaan apabila metode  Economic Order Quantity (EOQ) dipakai dalam perhitungan biaya persediaan CV Putra CS dimana untuk balken kotak sebesar Rp43.230.633,24, balken super sebesar Rp44.099.610,23, balken tebal daging sebesar Rp112.138.399,98, balken all grade sebesar Rp144.259.150,20 dan balken owol sebesar Rp95.448.715,14, sehingga keseluruhan penghematan biaya persediaan sebesar Rp439.176.508,79.
Bankruptcy Prediction Analysis Using Altman Z-Score Model on IDX Retail Companies for 2021–2023 Lintang Pancar Oktavian; Siti Arbainah; Lardin Korawijayanti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6335

Abstract

This study analyzes the bankruptcy prediction of retail subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period using the Modified Altman Z-Score model. The retail sector plays a crucial role in Indonesia's economy but faces challenges such as intense competition, changing consumer behavior, and macroeconomic factors that may affect the financial stability of companies. Using a descriptive quantitative method and secondary data from annual financial reports, this study employs purposive sampling to select 22 companies as samples. The analysis results show that 16 companies fall into the healthy category, 2 into the vulnerable category, and 4 into the highly vulnerable category, with PT Yelooo Integra Datanet Tbk (YELO) recording the highest Z-Score and PT Globe Kita Terang Tbk (GLOB) the lowest. The Z-Score trend indicates fluctuations in most companies throughout the study period. In conclusion, the Modified Altman Z-Score model can serve as an effective bankruptcy prediction tool, benefiting investors in decision-making and assisting companies in improving financial performance and mitigating bankruptcy risks.
Co-Authors Alvianita Gunawan Putri Arum Febriyanti Ciptaningtias Fakhri Rana Sausan Lintang Pancar Oktavian Muhammad Rois Nikmatuniayah Parahita Muftie Palupi Rikawati Rudi Handoyono Siti Arbainah Siti Nurhasanah