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All Journal JEM17: Jurnal Ekonomi Manajemen JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan Pancasila International Journal of Applied Social Science Jurnal Ilmiah Akuntansi dan Keuangan
Pratiwi, Dwi Dian
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of Sales on Net Profit of Food and Beverage Companies Listed on the Indonesian Stock Exchange Pratiwi, Dwi Dian; Haliah, Haliah; Nirwana, Nirwana
Pancasila International Journal of Applied Social Science Том 2 № 02 (2024): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i02.715

Abstract

This research aims to determine the effect of sales on the net profit of food and beverage companies listed on the IDX. The variables of this research are: (1) Sales as the dependent variable (Y) which is measured by sales taken from sales contained in the profit/loss report, and (2) Net Profit as the independent variable (X). The population in this study is the report financial statements of food and beverage companies listed on the Indonesia Stock Exchange, while the sample in this study is the financial reports of food and beverage companies listed on the Indonesia Stock Exchange which published complete annual reports from 2016-2020 and obtained net profits from 2016-2020 which were taken using purposive sampling technique. Data collection was carried out using documentation techniques. Data analysis was carried out using simple linear regression analysis (t test and coefficient of determination test) using SPSS v 25. Based on the results of simple linear regression analysis, the equation Y = 23.556 + 0.046X was obtained, which means that when sales are zero and do not change, the net profit is equal to 23,556 and for every increase in sales (X) by one unit, the net profit variable (Y) will increase by 0.046. The results of the t test show a sig value <0.05 (000<0.05), which means that the hypothesis is accepted that sales have a positive and significant effect on the net profit of food and beverage companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test (r2) show an r2 value of 0.557 or 55.7%. This means that the magnitude of the influence of the independent variable (sales) on the dependent variable (net profit) is 55.7% while the remaining 44.3% is influenced by other factors outside of this research
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
Digitalization Of The Industrial Revolution 4.0 Towards Improving Human Resource Management: Systematic Literature Review And Bibliometric Analysis Nurfadilah, Ayu; Pratiwi, Dwi Dian; Pontoh, Grace T; Indrijawati, Aini
JEM17: Jurnal Ekonomi Manajemen Vol 9 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v9i2.11999

Abstract

This study provides an overview of the impact of Industry 4.0 digitalization on Human Resource Management (HRM) through a Systematic Literature Review. It highlights the paradigm shift induced by Industry 4.0, including the integration of technology in HRM, ethical challenges, and the role of humans in industrial digitalization. The findings indicate that industrial digitalization affects HRM and transforms organizational structures. The bibliometric analysis reveals a growing interest in this topic, with significant contributions from countries like Sweden, the United Kingdom, and Italy. The articles were published in various journal databases, with most ranked in Q1. The study concludes by emphasizing the importance of organizational adaptation to technological changes for success in a digitally connected era. This transformation presents challenges, such as changes in competency and skill demands, as well as opportunities for increased efficiency and productivity. Keywords: Digitalization, Industrial Revolution 4.0, Human Resource Management, Systematic Literature Review
Implementasi Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Meningkatkan Laba Produk Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Amalia, Lestari Rezki Nurul; Wijayanti, Winola
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/5n5qd187

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi metode target costing dalam efisiensi biaya produksi dan peningkatan laba pada MIE NAGA Pantai Losari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, memanfaatkan data primer dari observasi dan wawancara serta data sekunder dari perusahaan. Data diolah menggunakan metode target costing untuk mengidentifikasi efisiensi biaya produksi dan perubahan laba. Hasil penelitian menunjukkan penerapan metode ini mampu mengurangi biaya produksi dari Rp. 516.244.150 menjadi Rp. 176.037.500, menghasilkan penghematan Rp. 340.206.650. Laba bersih meningkat 71,4%, dari Rp. 9.488.868 menjadi Rp. 16.266.314. Implementasi juga melibatkan penyesuaian harga jual dengan metode rekayasa nilai, meningkatkan daya saing tanpa mengorbankan kualitas produk.
Analisis Reaksi Pasar Modal terhadap Pemilihan Umum Presiden Indonesia Tahun 2024 Rasyid, Syarifuddin; Darmawati, Darmawati; Khaerany, Rizky; Nadhifa, Nisrinatul; Pratiwi, Dwi Dian
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3825

Abstract

Purpose: This research seeks to assess the capital market's response to the Indonesian presidential election by employing an event study methodology that incorporates abnormal return (AR) and trading volume activity (TVA) variables.Methodology/approach: This research employs a quantitative methodology utilising the event study technique on the Indonesia Stock Exchange. The utilised data comprises stock price information and trading volumes of companies listed in the LQ45 index. This study utilised a sample size of 45 companies. The employed hypothesis tests are the Wilcoxon Signed Ranks Test and the One Sample t-test.Results/findings: There is no significant market reaction in the days surrounding the 2024 election. There is a significant difference in abnormal returns before and after the 2024 election, but this difference is not followed by a difference in trading volume activity. In this study, there is no significant difference in trading volume activity before and after the 2024 presidential election.Conclusions: The capital market reaction to the presidential election on February 14, 2024 in Indonesia can be concluded that there was no significant market reaction in the days surrounding the 2024 election, although there was a difference in abnormal returns before and after the election.Limitations: This study's limitations include the inability to generalise results due to its exclusive focus on the LQ-45 index population and the selection of event types that inadequately represent presidential election occurrences, thereby restricting the generalisability of the election's impact on capital market reactions.Contribution: This research aims to assist investors and policymakers in comprehending market responses to political changes and their ramifications for investment choices.
Implementasi Program Corporate Social Responsibility Dibidang Sosial Perusahaan (Studi Kasus Pada PT. Sawit Sumbermas Sarana Tbk. (SMSS)) Pratiwi, Dwi Dian; Fisca Mawa’Pangraran; Sri Sundari; Afdal Madein
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1941

Abstract

This writing aims to find out the Corporate Social Responsibility (CSR) programs carried out by PT Sawit Sumbermas Sarana in the social sector. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company. PT Sawit Sumbermas Sarana has implemented various CSR programs for community aspects in order to improve the welfare and quality of life of the people around the company.
Co-Authors Afdal Madein Amalia, Lestari Rezki Nurul Darmawati Darmawati Fisca Mawa’Pangraran Haliah, Haliah Indrijawati, Aini Khaerany, Rizky Mediaty Nadhifa, Nisrinatul Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Pontoh, Grace T Raden Mohamad Herdian Bhakti Rasyid, Syarifuddin Sundari, Sri Usman, Asri Wijayanti, Winola