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All Journal Asian Journal of Logistics Management Jurnal Nuansa Karya Akuntansi
Junaidi, Wahyu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Application Analysis: Unit Price Contract System In The Procurement Of Goods And Services At Pt Xyz Windriya, Anafil; Junaidi, Wahyu; Mashudi, Mashudi; Fauziah, Luluk; Sukoco, Johan Bhimo
Asian Journal of Logistics Management Vol 1, No 1 (2022): Asian Journal of Logistics Management
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.928 KB) | DOI: 10.14710/ajlm.2022.14285

Abstract

This applied research describe how the process of procurement of goods and services at PT. XYZ. This research is descriptive qualitative research where the method used is a literacy study to find out the previous research, then observation, interview, and observation of document data. Selection of good and services providers at PT. XYZ is done by way of Unit Price Contract (UPC). The stages of the procurement of good and services in UPC system include two stages, at the first stage is carried out to select the procurement participant administratively. The second stage is determining the winner of the UPC partner. In its implementation, the procurement of good and services at PT. XYZ rarely find significant obstacles.
Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI Junaidi, Wahyu; Honesty, Fiola Finomia; Honesty, Helga Nuri
Jurnal Nuansa Karya Akuntansi Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i3.42

Abstract

The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.
Co-Authors Fiola Finomia Honesty Honesty, Helga Nuri Luluk Fauziah, Luluk Mashudi Mashudi Sukoco, Johan Bhimo Windriya, Anafil