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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen dan Bisnis Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Jurnal Akuntan Publik Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan
Miladiah Kusumaningarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENERAPAN STATISTICAL QUALITY CONTROL (SQC) DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA UD. SINAR HARAPAN Andika Yulianto; Miladiah Kusumaningarti; Srikalimah .
JURNAL MANAJEMEN DAN BISNIS Vol 2 No 1 (2023): Edisi Mei 2023 - Agustus 2023
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v2i1.762

Abstract

Sinar Harapan merupakan perusahaan manufaktur yang bergerak di bidang pembuatan krecek/kerupuk mentah. Dalam pengendalian efisiensi biaya perusahaan menggunakan biaya standar sebagai pengendalian dan tolak ukur efisiensi. Penelitian ini adalah penelitian diskriptif dengan pendekatan kuantitatif. Tujuan penelitian ini adalah mengetahui apakah penerapan Statistical Quality Control (SQC) dapat meningkatkan efisiensi biaya produksi. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan document. Sedangkan untuk metode analisis data yang digunakan dalam penelitian ini adalah metode Statistical Quality Control (SQC). Hasil penelitian ini menunjukkan bahwa penerapan metode Statistical Quality Control (SQC) dapat meningkatkan efisiensi biaya produksi sebesar Rp 180,984,000, yang setara dengan 9.16%, sehingga dengan penerapan metode Statistical Quality Control (SQC) biaya produksi yang awalnya Rp 2,157,892,000 dapat dikurangi menjadi Rp 1,976,908,000. Dengan ini menunjukan bahwa penerapan metode Statistical Quality Control (SQC) menghasilkan pengurangan biaya sebesar Rp 180,984,000 atau 9.16% dan dapat di tarik kesimpulam bahwa penerapan Statistical Quality Control (SQC) dapat meningkatkan efisiensi biaya produksi.
Pengaruh Likuiditas Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Pemoderasi Pada Perusahaan Lq45 Miladiah Kusumaningarti; Rike Selviasari; Fitria Nur Wahyuningsih
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.839

Abstract

The purpose of this study was to determine the effect of liquidity (X1) and inventory intensity (X2) on tax aggressiveness (Y) with earnings management (Z) as a moderating variable in LQ45 companies for the 2019-2021 period. The population in this study is the financial statements of LQ45 companies for the 2019-2021 period. 2019 – 2021. The population of this study were 45 companies and 28 companies were selected as sample criteria in purposive sampling. The analysis technique used in this study is multiple analysis techniques and moderated regression analysis which is tested with the classical assumption test. The results of this study indicate that liquidity and inventory intensity have no effect on tax aggressiveness. In addition, the results of research on moderating variables with earnings management weaken the effect of liquidity on tax aggressiveness and the effect of inventory intensity weakens tax aggressiveness
Pengaruh Ukuran Perusahaan, Reputasi Underwriter, dan Persentase Penawaran Saham Terhadap Underpricing Saham Sebagai Pengambilan Keputusan Melakukan IPO di BEI Nilam Larasati; Miladiah Kusumaningarti; Agus Athori
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i2.1578

Abstract

This study aims to determine the effect of firm size, underwriter reputation, and stock offering percentage partially and simultaneously on underpricing as a company’s decision making to conduct an IPO on IDX. This study is an associative research with quantitative data. The population of this study is all companies that have conducted an IPO on the Indonesia Stock Exchange (IDX) in 2017 to 2021, totaling 253 companies. Sampling was carried out using a purposive sampling method which resulted in 36 companies. The technique used is multiple linear regression. The results of the study partially show that firm size with a coefficient value 0,002 and a sig. 0,973 has a positive and insignificant effect on underpricing. Meanwhile, underwriter reputation with a coefficient value -0,018 and a sig. 0,796, as well as stock offering percentage with a coefficient value -0,145 and a sig. 0,696 has a negative and insignificant effect on underpricing. Simultaneously, the result of the study produce sig. 0976, which shows there is insignificant influence between firm size, underwriter reputation, and stock offering percentage on underpricing at IPO companies on the IDX in 2017 to 2021
Pengaruh Profitabilitas, Keputusan Investasi, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Sub Sektor Minyak Dan Gas Bumi Yang Terdaftar Di BEI Periode 2017-2021 Febryana Sudarmaka Putri; Nur Rahmanti Ratih; Miladiah Kusumaningarti
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1033

Abstract

The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated sampling method. From this method, all companies became the research sample during the five-year observation period. The total sample is 11 companies. The analytical method in this test uses multiple regression analysis using the SPSS version 25 test tool. The results show that partially profitability (which is proxied by ROE) has no effect on firm value (which is proxied by PBV, investment decisions (which are proxied by PER) has partially affected on firm value (which is proxied by PBV), and funding decisions (which are proxied by DER) partially have no effect on firm value (which is proxied by PBV), Profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) simultaneously affect firm value (which is proxied by PBV). The Fcount value is greater than the Ftable value (7.338>2.00758) with a significant value of 0.000 which means less than 0.05.
Pengaruh Profitabilitas, Financial Leverage Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Manufaktur Di BEI Periode 2019-2022 Fina Puspita Sari; Akhmad Naruli; Miladiah Kusumaningarti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2877

Abstract

This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.
PENGARUH SISTEM INFORMASI AKUTANSI DAN E-COMMERCE TERHADAP PENGAMBILAN KEPUTUSAN MANAJEMEN PADA CV. AD FOOD KEDIRI Aina Lufitasari; Marhaendra Kusuma; Miladiah Kusumaningarti
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i10.2800

Abstract

Peranan sistem informasi akuntansi dan e-commerce dalam membentuk landasan bagi pengambilan keputusan manajemen perusahaan sangatlah penting, oleh karena itu perlu untuk dikaji dampak serta kontribusi kedua faktor tersebut secara lebih mendalam terhadap pengambilan keputusan manajemen di perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan e-commerce terhadap pengambilan keputusan manajemen secara parsial dan simultan. Penelitian ini dilakukan dengan teknik analisis liner berganda, dengan menggunakan data primer yang diperoleh secara langsung dari objek penelitian. Penelitian ini termasuk dalam penelitian deskriptif kuantitaif, dimana pengumpulan data menggunakan cara dokumentasi kuesioner pada data perusahaan dan sampel perusahaan sebanyak 53 Orang. Hasil penelitian menunjukan bahwa Sistem Informasi Akuntansi dan e-commerce berpengaruh secara parsial terhadap Keputusan Manajemen (Y). Hal tersebut ditunjukan oleh nilai signifikansi sebesar 0,028 dan 0,000 dimana nilai tersebut < 0,05. Sistem Informasi Akuntansi dan e-commerce secara simultan berpengaruh terhadap Pengambilan Keputusan hal tersebut ditunjukan oleh nilai signifikansi sebesar 0.000 dimana dilai tersebut < taraf signifikansi (0.05). Besar dari pengaruh sistem informasi akuntansi dan e-commerce terhadap keputusan manajemen sebesar 88,9%. Hal tersebut diterangkan dengan perolehan nilai R Square persamaan regresi sebesar 0,889.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Penerapan Target Costing, Cost-Volume-Profit Dan Manajemen Persediaan Economic Order Quantity Untuk Efisiensi Biaya Produksi Dan Perencanaan Laba Pada UD. Karya Pala Kota Kediri Fitria Nurul Izza; Marhaendra Kusuma; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.150

Abstract

The study objectives to recognize the utility of Target Costing, Cost-Volume-Profit and Economic Order Quantity inventory management for production cost efficiency and profit planning. The data analysis technique used in this research is descriptive and the method used in the target costing, cost-volume-profit and economic order quantity inventory management. The data source used in this research is primary data. This research was conducted at UD.Karya Pala which is located in Ds. Banjarmlati Kec. Mojokerto Kediri City. The results of the discussion show that the application of the target costing method helps obtained lower total production costs than before but with higher profits. The BEP value obtained shows has been able to generate profits from the production of fried soybeans because the amount of production per month is far above the break-even-point. Based on the EOQ calculation carried out, the estimated order quantity makes it easier for UD. Karya Pala optimizes warehouse usage and reduces the occurrence of excess or shortage of raw materials. The conclusion that can be drawn from this research is that it will be more profitable if the company uses the three methods because it can help to efficiency production costs and profit planning.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEPEMILIKAN PERUSAHAAN TERHADAP LUAS VOLUNTARY DISCLOSURE (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI 2020-2022) Fanesa Eris Monica; Eni Srihastuti; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i3.7903

Abstract

This research aims to test and analyze how profitability is influenced by proxies ROE, liquidity by proxy CR, leverage with a proxy THE, and company ownership of the area voluntary disclosure. This research is descriptive research with quantitative methods. The sampling technique in this research was purposive sampling with a population of 73 manufacturing companies in the basic industrial and chemical sectors and a sample of 41 basic industrial and chemical companies was obtained. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of hypothesis testing show that the independent variables are profitability, liquidity, leverage and company ownership does not have a significant effect on voluntary disclosure, Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh profitabilitas dengan proksi ROE, likuiditas dengan proksi CR, leverage dengan proksi DER, dan kepemilikan perusahaan terhadap luas voluntary disclosure. Penelitian ini adalah penelitian deskriptif dengan metode kuantitatif. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dengan populasi sebanyak 73 perusahaan manufaktur sektor industri dasar dan kimia dan didapat sampel sejumlah 41 perusahaan industri dasar dan kimia. Teknik analisis data yang digunakan adalah uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji auto korelasi, uji hipotesis yang terdiri dari uji koefisien determinasi R2, uji t, dan uji f, serta uji regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa variabel independen profitabilitas, likuiditas, leverage dan kepemilikan perusahaan tidak berpengaruh signifikan terhadap pengungkapan sukarela,
PENGARUH LIKUIDITAS, SOLVABILITAS, EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Irma Nur Rosidah; Sri Luayyi; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i4.8004

Abstract

This research aims to determine the influence of the variables CR, DAR, BOPO on NPM. The data used in this research was obtained from the Annual Published Financial Report from the Indonesia Stock Exchange website for 2020-2022. The total sample was 47 commercial banks listed on the Indonesia Stock Exchange for the 2020-2022 period, taken through purposive sampling. The analysis technique used is multiple linear regression analysis. The research results show that the CR and DAR variables have a positive and significant effect on NPM and the BOPO variable has a negative and insignificant effect on NPM. The predictive ability of the three independent variables on NPM is 69.10% as shown by the adjusted R², the remaining 30.90% is explained by other variables outside the research model. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel CR, DAR, BOPO terhadap NPM. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Tahunan dari website Bursa Efek Indonesia Tahun 2020-2022. Jumlah sampel sebanyak 47 bank umum yang tercatat dalam Bursa Efek Indonesia dengan periode 2020-2022 yang diambil melalui purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel CR dan DAR berpengaruh positif dan signifikan terhadap NPM serta variabel BOPO memiliki pengaruh negatif dan tidak signifikan terhadap NPM. Kemampuan prediksi dari ketiga variabel independen terhadap NPM adalah sebesar 69,10% yang ditunjukkan dari besarnya adjusted R², sisanya sebesar 30,90% dijelaskan oleh variabel lainnya di luar model penelitian.
Co-Authors Agus Athori Aina Lufitasari Akhmad Naruli Andika Yulianto Deviana Eka Nur Rahmawati Eni Srihastuti Fanesa Eris Monica Febryana Sudarmaka Putri Fina Puspita Sari Fitria Nur Wahyuningsih Fitria Nurul Izza Irma Nur Rosidah Jayanti Indah Fresilina Kusuma, Marhaendra Nilam Larasati Nur Rahmanti Ratih Panji Dharma Agung P Puji Rahayu Rike Selviasari Sri Luayyi Srikalimah . Yunicha Yunicha