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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) Jurnal Administrasi Negara ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi dan Bisnis
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Journal : Jurnal Ekonomi dan Bisnis

 1 
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI MODERASI PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2020-2022 Darno, Darno; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine the effect of financial leverage, profitability and earning per share on income smoothing with corporate governance as moderation in banking companies in the bei period 2020-2022. This study uses an associative method that aims to determine the effect or relationship between variables and uses documentation techniques in data collection. The analytical tool used to test the hypothesis is panel data regression analysis using Moderated Regression Analysis (MRA) with the results of the Common Effect Model (CEM) estimation with the help of the Evews 10 application. Partial analysis results show that financial leverage has no significant effect on income smoothing and profitability has a positive and significant effect on income sm oothing while earning per share has a negative and significant effect on income smoothing, corporate governance with audit committee proxy cannot moderate the relationship between financial leverage and earning per share on income sm oothing while corporate governance with audit committee proxy can moderate and strengthen the relationship between profitability and income smoothing.
ANALISIS HARGA POKOK PRODUKSI PADA MEBEL JEPARA ANUGRAH IMANUEL Alvinda Viadolorosa Tambajong; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2025): Januari
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this study was to analyze the correct cost of goods produced and the level of profit obtained for each product at Anugrah Imanuel Jepara Furniture. This research is descriptive research, the data used is primary data collected through interviews and documentation. The results of this study indicate that the cost of goods produced using the full costing method is Rp 482,560 door leaf products, Rp 387,778 window leaf products, Rp 284,010 door frame products and Rp 247,674 window frame products. And for the profit level using the Gross Profit Margin method, the door leaf product is 43%, the window leaf product is 14%, the door frame product is 5% and the window frame product is 17%. Based on the research results that the calculation of the cost of production using the full costing method shows that the door leaf has the highest cost of production due to the use of a lot of plank wood, difficulty in assembly and finishing, and high factory overhead costs, while the window frame has the lowest cost of production.
Co-Authors Ahmad Tomu Alfian Sibarani Alvinda Viadolorosa Tambajong Anjelina Frisca Junita Aslim Aslim Chrisyan Josep Pattinasarany Daniel Nemba Dambe Darno, Darno Desi Lelikrei Salmon Dilla Niamy Rezkina Divina Everista Bemu Fitriawati Fitriawati Frans Tulaseket Ilham Amir Jemi Pabisangan Tahirs Klemens Mere Marhanita Tanita Belo Marlin Domi Taruk Lembang Muh. Sabir Murnitasari Murnitasari Murnitasari Murnitasari Narew, Ignasius Narsica Ceren Nifanngeljau, Johanis Rezki Amalia Syahrir Rizal Tomu Rizal Tomu Rosdiana rosdiana Sufyanti Waruwu Taime, Habel Tuti Fitriani Vebi Vebi Windriani Sirappa