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All Journal International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Ilmiah Multidisiplin (JUKIM) International Journal Multidisciplinary Science
Tulus Pujo Nugroho
Gunadarma University
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Journal : International Journal Multidisciplinary Science

 1 
THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Tulus Pujo Nugroho
International Journal Multidisciplinary Science Vol. 2 No. 3 (2023): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i3.1039

Abstract

This aim is to investigate the impact of Intellectual Capital on Company Value by considering the Profitability factor as a moderator variable in Hospitality Sub-Sector Companies during the 2012-2016 period. The independent variables in this study were measured using VAICTM which was approximated by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The dependent variable in this research is Company Value which is measured through PBV, while the moderating variable is Profitability which is measured by Return On Assets (ROA). Data analysis was carried out using Multiple Regression and Moderating Regression Analysis (MRA) techniques using the SPSS for Windows 16.0 program. The results of this research reveal that (1) Intellectual Capital (VAICTM) does not have a significant negative impact on Company Value (PBV). From the t test results, VACA has no partial and insignificant positive effect on PBV. VAHU does not have a partial and significant negative effect on PBV. STVA has no partial and insignificant positive effect on PBV. (2) Return on Assets (ROA) has a negative effect in moderating the relationship between Intellectual Capital and Company Value
ANALYSIS OF COST OF PRODUCTION USING METHOD FULL COSTING AND VARIABLES COSTING IN THE SPACE COFFEE HOUSE YEAR 2022 Tulus Pujo Nugroho
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1449

Abstract

This scientific writing aims to determine the calculation of the cost of production in Ruwang Coffee House using method full costing and variables costing. Determining the cost of production is very important in determining competitive prices, so that the business can compete in the market and can increase business income. The data collection methods used in this research were interviews and observation. Interviews were conducted directly with business owners. This research uses quantitative data and the data used is primary data, where the data was obtained directly by Ruwang Coffee House. The data obtained includes the number of sales, raw material costs, labor costs and factory overhead costs. From the research that has been carried out, the author concludes that the calculation of the cost of production uses the method full costing has a greater value when compared to using the variable method costing, this is due to the method full costing charge all costs overhead factory, method full costing better to use than using the variable method costing.
Co-Authors Abednego Priyatama Firdaus Ramadhan