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All Journal JAM Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat
Armel Yentifa
Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X Syafira Ramadhea Jr; Tania Novia Ramadhani; Armel Yentifa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5110

Abstract

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.
Pengaruh Perputaran Kas, Perputaran Persediaan, Leverage, dan Ukuran Perusahaan Terhadap Profitabilitas Dinda Aprilliani; Armel Yentifa; Randy Heriyanto
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2073

Abstract

This study examines cash turnover, inventory turnover, leverage, and firm size on profitability in manufacturing companies in the food & beverages subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The approach used is quantitative with multiple linear regression analysis. The data, in the form of annual reports, were analyzed using IBM SPSS 26. The sample was selected using purposive sampling technique, resulting in 20 companies. Cash turnover, inventory turnover, and leverage affect profitability, while firm size has no effect on profitability. These results emphasize the importance of effectively managing cash turnover, inventory, and leverage in order to send positive signals to investors, which can enhance market confidence and thereby drive an increase in profitability. This study integrates the inventory turnover variable as one of the factors that can affect a company’s profitability and uses more recent years to provide a more relevant overview.
Pengaruh Intellectual capital, Carbon emission disclosure dan Corporate social responsibility Terhadap Nilai Perusahaan Haikal Anjas Romas; Armel Yentifa; Afridian Wirahadi Ahmad
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.410

Abstract

This study aims to analyze the effect of intellectual capital, carbon emission disclosure, and corporate social responsibility on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. This study uses a quantitative approach with a purposive sampling technique. The data collection method in this study uses secondary data, namely from annual financial reports and sustainability reports obtained from the official publications of each bank for the period 2022-2024. The sample used in this study consisted of 17 companies with a total of 51 data points. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The results showed that intellectual capital had no effect on company   value, carbon emission disclosure had a significant negative effect on company value, and corporate social responsibielity had a significant positive effect on company value.
Co-Authors Afridian Wirahadi Ahmad Dandi Aprila Defani Trilia Fitri Dinda Aprilliani Eka Siskawati Fera Sriyunianti Ferdawati Ferdawati Fitra Oliyan Guruh Putra Arka Gusmita Sofia Gustati Gustati Gustri Maizelni Haikal Anjas Romas Haslina, Welsi Hidayatul Ihsan Josephine Sudiman Kinda Dania Mustika, Rasyidah Randy Hardian Randy Heriyanto Reni Endang Sulastri Syafira Ramadhea Jr Tania Novia Ramadhani Ulfi Maryati Velya Anggraini Wiwik Andriani Yolivia Nurfadillah