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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal PKM Manajemen Bisnis Jurnal Abdi Citra ABDIMAS Iqtishadia
Khuluqi, Khusnul
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Edukasi Perhitungan Harga Pokok Penjualan untuk Meningkatkan Penjualan pada Kube Wanita UMKM Pamulang Estate Khuluqi, Khusnul; Sugeng, Andry; Soeparyono, Regina Deia
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.896

Abstract

Education regarding how to calculate COGS is very important so that MSMEs can maximize their business development potential. Errors in determining COGS can result in business losses. Therefore, education about COGS calculations is vital to help MSMEs achieve competitive advantage and maximize business development potential. MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. The business actors in this activity are the Pamulang Estate UMKM Women's Kube. This Community Service activity aims to provide education regarding calculating the cost of goods sold to increase MSME sales. The method developed in this activity involves socializing the calculation of cost of goods sold to increase sales at the Pamulang Estate UMKM Women's Kube. The problem faced by MSME players is related to a lack of knowledge regarding calculating the cost of goods sold in their business so that MSMEs are inaccurate in determining the cost of goods sold and determine the selling price incorrectly. MSME players argue that they do not have knowledge regarding calculating the good and correct cost of goods sold. So that this activity regarding calculating the cost of goods sold can provide business actors with insight, knowledge and skills in understanding the correct calculation of the cost of goods sold and can directly apply it in their business.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus; Giovani, Alexander
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Co-Authors Agus Afandi Budiantini, Alya Fatmawati, Fatmawati Giovani, Alexander Handayani, Asih Jelanti, Desi Maryani, Dini Napisah, Napisah Nursita, Meta PURWASIH, DESY Sanulika, Aris Soeparyono, Regina Deia Sugeng, Andry Widyanata, Jhoda