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All Journal EKSPANSI Jurnal Abdimas Sangkabira Jurnal Difusi Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Journal of Comprehensive Science ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Arry Irawan, Arry
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Fitriani, Nuri; Irawan, Arry; Dahtiah, Neneng; Hutapea, Riauli Susilawaty; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Pengaruh Corporate Social Responsibility dan Profitabilitas terhadap Harga Saham Perusahaan Batubara yang Terdaftar di BEI Periode 2020-2024 Gunawan, Fauziah Nadya Alfreda; Irawan, Arry; Kusumastuti, Endah Dwi; Ramadhani, Annas Rahmat
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6548

Abstract

This study discusses the effect of CSR and profitability on the stock prices of coal companies on the IDX for the period 2020–2024. The issue raised is the increasing attention to the environmental impact of mining activities and how companies respond to it through sustainability disclosure. The purpose of the study is to analyze the relationship between CSR, profitability, and stock prices in sectors that have high environmental risks. The method used is a quantitative approach with secondary data from annual and sustainability reports, as well as logistic regression analysis using Eviews. The sample was determined through purposive sampling and produced 35 sample data. The results of the study show that CSR has a negative insignificant effect, profitability has a positive significant effect, and both have a simultaneous effect on stock prices, indicating that investors continue to consider aspects of sustainability and financial performance, especially in sectors with large environmental impacts.
Co-Authors Afriady, Arif Apriliani, Kiki Rizki Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Fitriani, Nuri Gunawan, Fauziah Nadya Alfreda Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Imanina Burhany , Dian Ishak, Jouzar Farouq Mochamad Umar Mai Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Putra, Sugih Sutrisno Ramadhani, Annas Rahmat Riauli Susilawaty Hutapea Sembiring, Etti Ernita Setiawan Setiawan Supriatna, Iyeh Suwondo, Sulistia Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Unsriyani, Enci Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti