Garuda - Garba Rujukan Digital

Murni Dahlena

UMN Al Washliyah Medan

Author-ID : 6153014

Economics, Econometrics & Finance

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ANALISIS PENGENDALIAN PERSEDIAAN KELAPA SAWIT DENGAN METODE ECONOMIC ORDER QUANTITY(STUDI KASUS PADA PTPN IV UNIT USAHA ADOLINA) Ova Novi Irama; Murni Dahlena
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The aims of this study is to determine whether Economic Order Quantity method can be applied in Control of Oil Palm Inventory at PTPN IV Unit Usaha Adolina. This research was conducted by comparing between inventory controlaccording to company policy with the Economic Order Quantity method. The results of the study prove that there are total inventory cost savings of Rp. 274,320,143 in 2017, Rp. 302,087,136 in 2018 and Rp 330.090.690 in 2019 if PTPN IV Unit Usaha Adolina used the Economic Order Quantity method in controlling oil palm inventory. Ordering costs by using EOQ is more economical because the frequency of ordering supplies is reduced so as to reduce costs when ordering. However, companies cannot apply the EOQ method for several reasons, namely oil palm cannot be stored for a long time. If the oil palm is stored for too long it will increase the levels of Free Fatty Acid (ALB) which causes the quality of the oil palm to decrease. The second reason, demand for oil palm varies and is not constant in one period.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Agung Widiantara; Ratna Sari Dewi; Murni Dahlena
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

The purpose of this study was to determine whether partially or simultaneously the effect of leverage, liquidity, profitability, company size and company age on the completeness of the disclosure of the annual report of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to 29 companies consisting of 3 periods, namely 2018 to 2020, so the number of panel data processed in this study was 87 data. The data collection technique used was literature study and documentation. Data processing using SPSS Version 20.0 for windows. Data analysis techniques used are classical assumptions, multiple linear regression, and hypotheses. The results obtained (1) leverage does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (2) liquidity does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange. (IDX), (3) profitability does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (4) company size does not affect the completeness of the disclosure of the annual reports of food and beverages companies listed on the Stock Exchange. Indonesia (IDX), (5) Company age has a positive and significant effect on the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (6) simultaneously leverage, liquidity, profitability, company size, and company age positive and significant effect on k complete disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX). The influence of the independent variable on the dependent variable is 21.8%. While the remaining 78.2% of the dependent variable can be explained by other variables not discussed in this study

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