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All Journal Jurnal Bisnis Kolega Jurnal Ekonomi, Manajemen, Akuntansi
Free Antonius Simanjuntak
STIE Professional Manajemen College Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PADA PT. SUMATERA HAKARINDO MEDAN Free Antonius Simanjuntak; Feren Daslim; Sunarji Harahap; Elidawati Elidawati
JURNAL BISNIS KOLEGA Vol 5, No 2 : Jurnal Bisnis Kolega (JBK), Desember 2019
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.063 KB)

Abstract

Abstract. The main purpose of establishing a company is to earn a profit so that the company always strives so that the profit generated is far greater than the expenditure of operational costs. There are several factors that influence earnings, one of which is costs. These costs include production costs and marketing costs. The purpose of this study is to find out and analyze the effect of production costs and marketing costs on profits at PT. Sumatera Hakarindo. The type of this research is in the form of quantitative descriptive research with data collection methods carried out by interviews and documentary studies at PT. Sumatera Hakarindo. The population in this study is financial statements from 2015-2017. The sample in this study is a monthly report in the form of production costs, marketing costs and profits from 2015-2017 which amounted to 36 samples. Data analysis technique using multiple regression analysis. The results showed that 40.2% of the profit variable was influenced by the independent variables namely production costs and marketing costs. The results of the t test (partial) and f test (simultaneous) indicate that the production costs and marketing costs affect the profit of PT. Sumatera Hakarindo. Keywords: Production Cost, Marketing Cost, Profit.  
Analisis Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Free Antonius Simanjuntak
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.6559

Abstract

This research is conducted to analyze the impact of Human Resource Competence, Usage of Accounting Information System, Internal Control and The Role of Internal Audit on the Quality of Financial Statement in, which happens from September 2023 to December 2023. The research methodology that we used in this research is survey methodology. The instrument we used is quesionnaire to collect data for human resource competence, the usage of Accounting Information System, Internal Control and The Role of Internal Audit on the Quality of Financial Statement. The research results show that according to our analysis, it is known that employee of possess fairly good human resource competence, good usage of accounting infomation system, good internal control and audit internal
Co-Authors Elidawati Elidawati Feren Daslim Sunarji Harahap