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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Indy Ramadhani Putri Pountung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Akbar Anggisa Muhamad Hasbi Rafika Chairani Susan Leoni Tri Koko Apanugra Yuni Astuti Tri Tartiani