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All Journal JURNAL LENTERA AKUNTANSI
Derri Mulya Vebrianto
Akademi Akuntansi dan Manajemen Pembangunan
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS AKUNTANSI PADA KEMAMPUAN PREDIKSI LABA DAN ARUS KAS DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Lutfi Aziz; Derri Mulya Vebrianto; Ica Suhazilni
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.933

Abstract

This study aims to determine the ability of earning to predict future cash flow. Population in this study were companies listed on the Indonesia Stock Exchange in 2013-2020. In this study, the variabel of earning use aproxy for net income and variabel of cash flow use aproxy for operating or cash flow. The sample used in this study was banking companies listed on that Indonesia Stock Exchange in the period 2013-2020. Processing of data was done by doing classic assumption test first and then proceed to test the hypothesis. The hypothesis was tested using multiple linier regression. The result showed that earning influences in predicting future cash flow. Keywords: earning, future cash flow, banking companies
PENENTUAN HARGA JUAL PADA RUMAH MAKAN PAK JENGGOT GADING CEMPAKA KOTA BENGKULU Endah Heryanti; Derri Mulya Vebrianto; Lovia Mulyana Sari
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.928

Abstract

The research entitled Determination of Selling Prices at Pak Jenggot's Restaurant, setting prices for each company is different not only in how they determine it but also with what process to determine the price of an item and the selling price of a product needs to be set to achieve profit. The selling price of a production affects the position of market competition and will further affect production volume. It can be said that the selling price affects the size of the company's revenue and net profit. The accuracy of determining the selling price is included in the right strategy to determine the extent to which consumers are satisfied with a product. The reason for this research is to find out more about determining the selling price of Pak Beard's restaurant according to accounting. This writing also aims to find out what menus are available, the elements of production costs and determining the selling price using the methodcost-plus pricing and the cost of production with the method full costing at Mr. Beard's Restaurant. The data collected in this study is data on production costs which include raw material costs, indirect raw materials, direct labor costs,overhead factory, and operating costs which include marketing costs and administrative costs. Data collection methods with interviews and documentation. Key words: Selling price, Cost-Plus Pricing, Cost Of Goods Sold Full Costing
Co-Authors Endah Heryanti Ica Suhazilni Lovia Mulyana Sari Lutfi Aziz