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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global JURNAL SOSIAL TERAPAN (JSTR)
Indy Ramadhani Putri Pountung
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Biaya Produksi dan Harga Pokok Penjualan pada Pabrik Sari Gurih Baru 568 Rafika Chairani; Indy Ramadhani Putri Pountung; Susan Leoni; Yuni Astuti Tri Tartiani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.987

Abstract

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.
Pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham pada Perusahaan Agroindustri terdaftar di BEI Tahun 2021-2023 Indy Ramadhani Putri Pountung; Tri Koko Apanugra; Rafika Chairani; Muhamad Hasbi; Akbar Anggisa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.997

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of agro-industrial companies listed on the Indonesia Stock Exchange (IDX) during the post-Covid-19 economic recovery period, specifically from 2021 to 2023. The research method used is a quantitative approach with a causal associative type. The data used are secondary data from annual financial statements and year-end stock prices. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results indicate that ROA and ROE have both simultaneous and partial effects on stock prices. ROA demonstrates a stronger influence compared to ROE, suggesting that asset management efficiency is a key determinant of stock value in agro-industrial firms during the economic recovery period.
Kekuatan Angka-Angka Perusahaan Dalam Pemilihan Kantor Akuntan Publik Ricky, Ricky Bryan D.P. Tampubolon; Rabiyahtul Santiya; Indy Ramadhani Putri Pountung; Muhammad Rasyiq Taqiyudin Syauqi; Ikhsan Dwi Jantika; Adhitya Figuerra Yuscrates
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1502

Abstract

This study examines the influence of cash volume, retained earnings, and total assets on the selection of Public Accounting Firms (KAP) by energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2024. Using purposive sampling, a total of 79 companies were analyzed with Multiple Linear Regression. The simultaneous test (F Test) shows that the three financial variables significantly affect KAP selection (F calculated = 6.785; Sig. < 0.001). However, the model’s explanatory power remains limited with an R-squared of 0.213, indicating that only 21.3% of the variation in KAP selection is explained by these variables. Meanwhile, the partial test (T Test) reveals that Cash Volume (Sig. = 0.862), Retained Earnings (Sig. = 0.233), and Total Assets (Sig. = 0.116) do not significantly influence KAP selection individually. These findings suggest that although financial indicators collectively contribute to the decision, energy companies tend to rely more on qualitative managerial judgments and non-financial factors beyond the regression model.
Pengembangan Sistem Basis Data Menggunakan Microsoft Access untuk Manajemen Data Pelanggan, Produk, dan Transaksi di PT Bumi Gita Serehpati Koko, Tri Koko Apanugra; Aqil Siraj; Rafika Chairani; Indy Ramadhani Putri Pountung; Muhammad Hasbi
Jurnal Sosial Terapan Vol 3 No 2 (2025): Jurnal Sosial Terapan, Volume 3 No.2 Desember 2025
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/b7skdm09

Abstract

Penelitian ini bertujuan untuk merancang dan mengembangkan sistem basis data terintegrasi menggunakan Microsoft Access guna mengelola data pelanggan, produk, dan transaksi di PT Bumi Gita Serehpati, sebuah perusahaan industri pengolahan bahan alami. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara, observasi, dan dokumentasi untuk mengidentifikasi kebutuhan pengguna. Hasilnya adalah sistem basis data yang dirancang berdasarkan Entity Relationship Diagram (ERD) dan diimplementasikan menggunakan pendekatan Rapid Application Development (RAD). Sistem mencakup fitur Form input, query, relationship antar tabel, hingga laporan otomatis yang mendukung efisiensi operasional dan akurasi pencatatan data. Penerapan sistem ini terbukti mempermudah proses pelaporan, meningkatkan kecepatan pencatatan transaksi, serta mengurangi risiko kesalahan administratif. Sistem ini juga berpotensi menjadi model bagi pengembangan sistem serupa di sektor usaha kecil menengah lainnya.
Co-Authors Adhitya Figuerra Yuscrates Akbar Anggisa Aqil Siraj Ikhsan Dwi Jantika Koko, Tri Koko Apanugra Muhamad Hasbi Muhammad Hasbi Muhammad Rasyiq Taqiyudin Syauqi Rabiyahtul Santiya Rafika Chairani Ricky, Ricky Bryan D.P. Tampubolon Susan Leoni Tri Koko Apanugra Yuni Astuti Tri Tartiani