Muhammad Rasyiq Taqiyudin Syauqi
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Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Pada CV Roti Galuh Sari Bogor Muhammad Rasyiq Taqiyudin Syauqi; Muhammad Ikhsan Al Anshori Hidayat; Maulidiya, Dewi; Yuni Astuti Tri Tartianti
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.298

Abstract

SMEs are part of the spearhead of the Indonesian economy that has a significant influence, and every SME will be more efficient if they apply the cost accounting method, the cost of production is the scope of cost accounting. The cost of production provides benefits for SMEs to provide information related to costs in production, thus providing data to help management decisions in production. The problem is that there are still many SMEs that have not been able to make the right cost of production for each of their products. This study aims to determine the right cost of production so that SMEs can find out the actual cost of production by calculating production costs. CV Roti Galuh Sari Bogor is used as the analysis material in this study, the study uses a descriptive method with a case study approach, determining the cost of production with the full costing method using primary data obtained from interviews and observations, and secondary data obtained through literature studies. The results of the analysis showed that the production cost in a month costs Rp393,204,472.00 with a cost per tray costing Rp3,231.12. The results of the analysis show that the full costing method can provide an overview of overall production costs, and provide information related to the actual cost of bread production, so that CV Roti Galuh Sari Bogor can find out the HPP of bread products and find out the actual profit.
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.