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All Journal Jurnal Akuntansi Kompetif El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Tampubolon, Serenova Elizabeth
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENERAPAN TARGET COSTING DALAM PENGURANGAN HARGA POKOK PRODUKSI Silalahi, Elli Dayanti; Tampubolon, Serenova Elizabeth; Saribu, Ardin Dolok; Theresia Sihite, Ruth Oinike; Simanjuntak , Christin Grace; Tesalonika, May; Putri, Hanna; Sibarani, Alfen
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1739

Abstract

Target costing adalah metode yang membantu perusahaan dalam mengendalikan biaya produksi dan mencapai laba yang diinginkan dengan menetapkan harga pokok produk sesuai dengan target yang diinginkan. Kelebihan utama target costing meliputi efisiensi dalam pengurangan biaya produksi, pertahanan dalam persaingan industri, dan solusi dalam pemilihan produk dan desain yang lebih baik. Implementasi target costing relevan untuk perusahaan di pasar dapat membantu perusahaan mencapai keunggulan kompetitif dan meningkatkan profitabilitas. Namun, terdapat keterbatasan adopsi di beberapa perusahaan dan waktu yang dibutuhkan untuk riset dan perancangan. Perusahaan yang ingin menerapkan target costing perlu memperhatikan keberhasilan implementasi inovasi, efisiensi produksi, dan faktor-faktor lain yang mempengaruhi target costing. Karakteristik target costing termasuk penggunaan pada tahap perencanaan dan desain, pengurangan biaya, dan fokus pada manajemen dan teknik. Rekayasa nilai juga merupakan bagian penting dari target costing untuk mencapai biaya target yang ditetapkan, dengan penetapan harga yang dapat dilakukan melalui integrasi teknologi baru atau desain ulang produk.
Pengaruh ROA, DAR dan NPM Terhadap Harga Saham Perusahaan: Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2018-2022 Siahaan, Johan Putra Octavian; Lumban Gaol, Herawati Feronika; Sinaga, Averia; Tampubolon, Serenova Elizabeth; Siallagan, Hamonangan; Sipayung, Rizki Christian
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.658

Abstract

The aims of this research is to determine the effect of ROA, DAR and NPM on stock prices. The population of this research are manufacturing companies in the Cosmetics and Household sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2018-2022. Purposive sampling appliied as the sampling method, and according to the established criteria, there were fives companies that met the criterias to be sampled. Quantitative methods with multiple linear regression analysis tools applied in this research. This research showed that Return On Assets (ROA) partially had a positive and significant effect on stock prices. Meanwhile, the Debt to Assets Ratio (DAR) and Net Profit Margin (NPM) partially have a negative and insignificant effect on stock prices. The Coefficient of Determination value (R2) is 0.566 which indicates that stock price as a variable Y is influenced by Return On Assets (X1), Debt to Asset Ratio (X2), and Net Profit Margin (X3) of 56.6%, while the other 43.4% is influenced by other variables outside the variables studied. Keywords: Return on Assets, Debt to Assets Ratio, Net Profit Margin, Stock Prices, Cosmetics & Household.
Pengaruh ROA, DAR dan NPM Terhadap Harga Saham Perusahaan: Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2018-2022 Siahaan, Johan Putra Octavian; Lumban Gaol, Herawati Feronika; Sinaga, Averia; Tampubolon, Serenova Elizabeth; Siallagan, Hamonangan; Sipayung, Rizki Christian
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.658

Abstract

The aims of this research is to determine the effect of ROA, DAR and NPM on stock prices. The population of this research are manufacturing companies in the Cosmetics and Household sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2018-2022. Purposive sampling appliied as the sampling method, and according to the established criteria, there were fives companies that met the criterias to be sampled. Quantitative methods with multiple linear regression analysis tools applied in this research. This research showed that Return On Assets (ROA) partially had a positive and significant effect on stock prices. Meanwhile, the Debt to Assets Ratio (DAR) and Net Profit Margin (NPM) partially have a negative and insignificant effect on stock prices. The Coefficient of Determination value (R2) is 0.566 which indicates that stock price as a variable Y is influenced by Return On Assets (X1), Debt to Asset Ratio (X2), and Net Profit Margin (X3) of 56.6%, while the other 43.4% is influenced by other variables outside the variables studied. Keywords: Return on Assets, Debt to Assets Ratio, Net Profit Margin, Stock Prices, Cosmetics & Household.
Co-Authors Hamonangan Siallagan Lumban Gaol, Herawati Feronika Putri, Hanna Saribu, Ardin Dolok Siahaan, Johan Putra Octavian Sibarani, Alfen Silalahi, Elli Dayanti Simanjuntak , Christin Grace Sinaga, Averia Sipayung, Rizki Christian Tesalonika, May Theresia Sihite, Ruth Oinike