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All Journal el-Jizya: Jurnal Ekonomi Islam
Dini Maulana Lestari
Institut Agama Islam Negeri Purwokerto
Economics, Econometrics & Finance

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Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach Nur Umaima Wafia; Reni Furwanti; Dini Maulana Lestari
el-Jizya : Jurnal Ekonomi Islam Vol 8 No 2 (2020): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.49 KB) | DOI: 10.24090/ej.v8i2.4241

Abstract

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).
Disclosure Regulations and Political Accountability Does Government Capital Ownership Influence Companies Performance Evidence from ASEAN Countries Dini Maulana Lestari; Slamet Haryono; Reni Furwanti
el-Jizya : Jurnal Ekonomi Islam Vol 9 No 1 (2021): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.581 KB) | DOI: 10.24090/ej.v9i1.4412

Abstract

This research aims to discuss those four aspect toward companies’ performance. Government capital ownership is another crucial aspect which able to consider by companies for increase their performance. This is because the higher perentage government capital have, the biggest power they able to control the companies, and it is a good condition because they able to reduce agency’s issues between management and shareholders which absolutely brings positive influence on companies’ performance. Nevertheless, it still lack of studies which combined mandatory, voluntary disclosrues, political accountability and government capital ownership for measuring companies performance. The result come out that although government capital ownership brings no significant effect to boost companies’ performance, it is able to moderating the variable of mandatory, voluntary disclosures and political accountability have significant positive effect to increase companies’ performance.
Co-Authors Furwanti, Reni Nur Umaima Wafia Slamet Haryono