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AKUNTANSI BIAYA SEBAGAI PERHITUNGAN DASAR BAGI PELAKU USAHA MIKRO KECIL MENENGAH (Studi kasus pada UD. Alif Taylor) Yogi Rakha Pranolo
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.5834

Abstract

AbstractUndoubtedly, nowadays the role of cost accounting as a tool for management is increasingly recognized, with a very competitive business situation and even more so during a pandemic like this one is required to be very thorough in knowing what factory cost budgeting is, this study aims to help MSME who do not understand how to calculate the factory cost budget.Keywords: budget cost, Pandemic, Micro, Small and Medium Enterprises (MSME)AbstrakTidak diragukan lagi, dewasa ini peran akuntansi biaya sebagai alat bantu bagi manajemen semakin diakui, dengan situasi bisnis yang sangat kompetitif dan terlebih lagi saat pandemi seperti ini diharuskan betul-betul matang mengetahui tentang apa itu perhitungan anggaran biaya pabrik, penelitian ini bertujuan untuk membantu para umkm yang belum mengerti bagaimana cara menghitung anggaran biaya pabrik.Kata kunci : Anggaran biaya, Pandemi, Usaha Mikro Kecil Menengah (UMKM)
Pengaruh Ukuran Perusahaan, Non Performing Loan, Loan Deposit Ratio, Profitabilitas terhadap Nilai Perusahaan Yogi Rakha Pranolo; Mahroji
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1799

Abstract

The purpose of this study is to analyse the impact of standard banking financial reporting on business value from 2019 to 2022 in relation to profitability, non-performing loans, firm size, and the loan-deposit ratio. Using purposive selection criteria, ten firms were chosen for the research, and forty data samples were examined. Secondary data includes financial information sourced from www.ojk.go.id. Various SPSS research techniques, such as logistic regression analysis, as well as conventional assumption tests and multiple regression analysis models, were used to examine the data. These variables are shown by the study findings. A company's worth is negatively affected by its loan-to-savings ratio and positively affected by its size. To be more precise, NPL and ROA do not impact the value of a firm. Having knowledge about the company's accomplishments and present state will increase faith in the company's principles. Consequently, investors are eager to put their money into this company.