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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Education, Vocational and Social Science
Dewi Sri Marsanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Analysis of Factors Affecting Stock Prices in Cigarette and Toobaco Companies Listed on the Indonesia Stock Exchange Kusmayadi, Kusmayadi; Dewi Sri Marsanti; Didiek Susilo Tamtomo; I Nyoman Romangsi; Sulistiyo, Sulistiyo
International Journal of Education, Vocational and Social Science Vol. 2 No. 03 (2023): August, International Journal of Education, vocational and Social Science (IJE
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v2i03.311

Abstract

This research has the aim to test the truth of Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM) giving a simultaneous or partial effect on stock prices. In this research, the value of the company/company is proxied using Price to Book Value (PBV). This research uses a population of 5 Cigarette and Toobaco companies on the IDX list during the 2017-2021 period. Materials/data for the acquisition test are sourced from the financial report notes issued by the IDX. The sampling procedure uses a purposive sampling method that only uses Cigarette and Toobaco companies that are listed in succession during the 2017-2021 period, publishes historical stock prices during the research period, and does not experience losses during the research period. The number of samples that passed the category was 5 Cigarette and Toobaco companies which were studied for 5 years so the observation data were 25 observations. The results of the Coefficient of Determination in this study, which can be observed in Adjusted R Square, have a score of 42,9%. Stock prices can be influenced by ROE, EPS, and NPM, while the remaining 57,1% are influenced by other aspects that are not included in the study. Keywords : Earning per share, Return on Asset, Return on Equity, Net Profit margin, Stock Price
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN (STUDI KASUS PADA KEDAI RR DAN CV. CV PUSPA SEMARANG) Moh Haris Haris; Dewi Sri Marsanti; Angela Ayu Chandra kencana
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 9 No. 1 (2026): Vol. 9 No. 1 Mei 2026
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v9i1.7564

Abstract

Artikel ini bertujuan untuk menentukan harga pokok produksi metode pesanan pada Kedai RR dan CV.Puspa Semarang . Hasil perhitungan harga pokok produksi menggunakan harga pokok metode pesanan untuk Kedai RR sebesar Rp 14.367 untuk pesanan keripik kentang varian pedas manis 200 gr, lalu untuk keripik kentang varian pedas manis 400 gr sebesar Rp 26.176, dan untuk keripik kentang varian original 250 gr sebesar Rp 22.668. Hasil perhitungan harga pokok produksi untuk produk Paper Bag adalah sebesar Rp 2.159 per unit dan untuk produk Undangan adalah sebesar Rp 1.934 per unit. Hasil perhitungan harga pokok menurut CV Puspa Semarang untuk Paper Bag adalah sebesar Rp 1.743, sedangkan menurut perhitungan harga pokok produksi pesanan adalah sebesar Rp 2.159 sehingga selisihnya sebesar Rp 416. Perhitungan menurut CV Puspa Semarang untuk Undangan sebesar Rp 1.452 sedangkan menurut perhitungan harga pokok produksi pesanan adalah sebesar Rp 1.934 sehingga selisihnya Rp 482. Selisih keduanya lebih besar daripada yang dihitung oleh perusahaan, selisih tersebut disebabkan karena adanya biaya overhead pabrik yang belum dibebankan.Perbedaan hasil perhitungan tersebut, terjadi karena dalam perhitungan harga pokok produksi terdapat biaya overhead pabrik yang belum dibebankan oleh perusahaan.
Co-Authors Angela Ayu Chandra kencana Didiek Susilo Tamtomo I Nyoman Romangsi Kusmayadi, Kusmayadi Moh Haris Haris Sulistiyo Sulistiyo