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All Journal Jurnal Analisa Akuntansi dan Perpajakan Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan
Fefti Yulian Mela
Universitas Pasir Pengaraian
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Break Event Point (BEP) Dalam Penetapan Tarif Jasa Pengacara Pada Kantor Hukum Riko Santoso, S.H & Patner Meylita Putri Dibyanto; Fefti Yulian Mela; Zulkarnain
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 8 No. 1 (2026): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2026)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/akpem.v8i1.4419

Abstract

The purpose of this study was to determine the break-even point achieved by the Riko Santoso, SH & Partners Law Firm in carrying out its business activities, to determine how to calculate the costs of each incoming case based on the type of case, and finally, to determine the results of the Break-Even Point Analysis that can be used as a basis for determining efficient and sustainable legal service fees. The results of this study are the BEP calculations in several cases calculated by the Riko Santoso, SH & Partners Law Firm, which obtained varying results in each case. In the divorce case, the BEP Unit calculation was obtained as many as 4 cases, a BEP Rupiah of Rp. 5,466,450, and a MOS of 89%. In the Isbat Nikah case, the BEP Unit calculation was obtained as many as 5 cases, a BEP Rupiah of Rp. 6,393,671, and a MOS of 29%. In the Marriage Dispensation case, the BEP Unit calculation was obtained as many as 5 cases, a BEP Rupiah of Rp. 7,427,941 and MOS -24%, thus indicating that the BEP calculation is safe in Divorce and Marriage Confirmation cases, while the BEP calculation is not safe or negative in Marriage Dispensation cases.
The Impact of Green Accounting Implementation On Profitability Arma Yuliza; Fefti Yulian mela
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4818

Abstract

The purpose of this study is to determine the effect of implementing green accountin to profitability company mining in Indonesia 2019 period – 2021. Data secondary used in the research was obtained from report annual company mining in stock Exchange Indonesia year 2019 – 2021. Method Which used is method quantitative with population size is 43 company. Saturated sampling method is used in this study. So that the data obtained as much as 129 for three years starting from 2019-2021.
PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN SEWA (IJARAH) TERHADAP PROFITABILITAS PADA BANK RIAU KEPRI SYARIAH PERIODE 2022-2025 Krisnu Mega Ayu Lestari; Nurhayati Nurhayati; Fefti Yulian Mela
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Mudharabah financing, Musyarakah financing, and Lease (Ijarah) financing on profitability at Bank Riau Kepri Syariah during the period 2022–2025. The data used are monthly financial reports published on the official website, totaling 36 months. The methods applied include descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing with SPSS version 24. It is therefore concluded that, both partially and simultaneously, Mudharabah financing, Musyarakah financing, and Lease (Ijarah) financing do not have a significant effect on profitability. Keywords: Mudharabah Financing, Musyarakah Financing, Lease (Ijarah) Financing, and Profitability.
Co-Authors Arma Yuliza Asih Astry Wulandari Dian Puji Lestari Ingga Liamsi Julia Rosadi Krisnu Mega Ayu Lestari Meylita Putri Dibyanto Mukhlis Saputra Nofrianty Nurbaiti Nurhayati Nurhayati Rindi Genesa Hatika Sepriyadi Susanti Urfi Utami weni rianti Zulkarnain Zulkarnain