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All Journal Jurnal Cakrawala Akademika JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Wina Aulia Putri
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Debt to Equity Ratio dan Current Ratio Terhadap Return on Equity PadaPT Rakhara Chemical TechnologyPeriode 2017-2022 Wina Aulia Putri; Asep Dony Suhendra
Jurnal Cakrawala Akademika Vol. 1 No. 3 (2024): Edisi September-Oktober
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/JCA.v1i3.52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER) dan Current Ratio (CR) terhadap Return on Equity (ROE) pada PT Rakhara Chemical Technology selama periode 2017-2022. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Populasi dalam penelitian ini adalah laporan keuangan perusahaan, sedangkan sampel yang diambil adalah laporan keuangan tahunan dari periode yang dipilih. Hasil penelitian menunjukkan bahwa baik Debt to Equity Ratio maupun Current Ratio secara parsial tidak berpengaruh signifikan terhadap Return on Equity. Secara simultan, kedua variabel tersebut juga tidak memberikan pengaruh yang signifikan terhadap Return on Equity. Hal ini mengindikasikan bahwa variabel lain di luar DER dan CR mungkin lebih berperan dalam mempengaruhi kinerja keuangan perusahaan, khususnya profitabilitas yang tercermin dari Return on Equity. Penelitian ini memberikan wawasan bagi perusahaan dalam mengelola keuangan dengan lebih efektif.
Analisis Harga Pokok Produksi dan Penerapan Metode Cost Plus Pricing dalam Penetapan Harga Jual Usaha Kuliner De’Nara Catering: Analysis of the Cost of Production and the Application of the Cost Plus Pricing Method in Determining the Selling Price of De'Nara Catering Culinary Business Wina Aulia Putri; Iis Sugiarti; Khania Balqis Naziha; Shavera Nurhaliza; Firman Reza Fahrevi
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 1 (2026): April 2026 - Juni 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i1.13

Abstract

The rapid growth of the catering business requires business owners to determine selling prices accurately in order to achieve optimal profits and remain competitive in the market. However, some catering businesses still set selling prices without considering all production costs in detail. This condition causes the calculation of the cost of production to be less accurate and may affect business profitability. This study aims to analyze the calculation of the cost of goods manufactured (COGM) and the application of the cost plus pricing method in determining the selling price at De’Nara Catering. This research employed a descriptive quantitative method with a case study approach. Data were collected through interviews, observations, and documentation of production costs, with De’Nara Catering serving as the research object. The results indicate that the cost calculation method applied by the company does not include all factory overhead costs, resulting in a cost of goods manufactured (COGM) that is lower than the actual production cost. After recalculating the cost of production using the full costing method, the cost of production was found to be Rp28,000 per portion, while the selling price determined through the cost plus pricing method with a 25% profit margin was Rp35,000 per portion. The application of the cost plus pricing method was found to assist the company in determining a more accurate selling price in accordance with its targeted profit.
Co-Authors Asep Dony Suhendra Firman Reza Fahrevi Iis Sugiarti Khania Balqis Naziha Shavera Nurhaliza