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All Journal Jurnal Akuntansi dan Pajak Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi
Mustamu, Mercy Anastasia
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Rasio Keuangan Pada Pertumbuhan Laba Perusahaan Tambang Yang Tercatat Dalam Bursa Efek Indonesia Pada Periode 2018-2021 Mustamu, Mercy Anastasia; R Nasution
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.9773

Abstract

The objective of this research is to determine the effect of the financial ratio on the profit growth of the mining companies that are listed on the Indonesia Stock Exchange from 2018 to 2021. The financial ratios that are the variables for this study are the profitability ratios, which are focused on Return on Assets (ROA) and Return on Equity (ROE); the liquidity ratios, which are focused on Current Ratio (CR); and the activity ratios, which are focused on Total Asset Turnover (TATO). A judgment sampling technique was employed to select a representative sample of 13 companies. The collected data was analyzed using multiple linear regression analysis with the IBM SPSS v26 statistical program. The result of the research indicates that ROA, TATO, and CR have a significant influence on profit growth. While ROE has no significant effect on profit growth of the mining companies.
ANALISIS HARGA POKOK PRODUKSI METODE FULL COSTING UMKM BASO GORENG BOGA RASA Rakhman, Arif; Maula, Kholida Atiyatul; Mustamu, Mercy Anastasia; Auliana, Murni; Mutiara, Mutiara; Aryani, Rizka Novita; Prasetyo, Loventina Josephine; Aulia, Anisa
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5224

Abstract

This study aims to analyze the Cost of Goods Sold (COGS) using the full costing method. Baso Goreng Boga Rasa is a Micro, Small, and Medium Enterprise (MSME) engaged in the culinary sector and has five outlets in Karawang City with a production capacity of 24,000 pcs per month. Research data were obtained through observation, interviews, and documentation of production costs which include direct raw material costs, direct labor costs, and factory overhead costs. This study uses a quantitative descriptive method to describe the description of the collected data in numerical form. The results show that the COGS per unit using the full costing method is Rp875, with a selling price of Rp1,125 per piece, a Break Even Point (BEP) of 12,753 units or Rp14,346,910, and a net profit of Rp6,000,000 per month. The application of the full costing method provides a more accurate picture of production costs, so that it can be a basis for determining the right selling price and controlling costs to increase business profitability. Penelitian ini bertujuan untuk menganalisis Harga Pokok Produksi (HPP) menggunakan metode full costing. Baso Goreng Boga Rasa yaitu Usaha Mikro Kecil Menengah (UMKM) yang bergerak di bidang kuliner dan telah memiliki lima gerai di Kota Karawang dengan kapasitas produksi 24.000 pcs per bulan. Data penelitian diperoleh melalui observasi, wawancara, dan dokumentasi terhadap biaya produksi yang meliputi biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik. Penelitian ini memakai metode deskriptif kuantitatif guna menggambarkan deskripsi atas data yang dikumpulkan dalam bentuk angka atau numerik. Hasil penelitian menunjukkan bahwa HPP per unit dengan metode full costing adalah Rp875, dengan harga jual Rp1.125 per pcs, Break Even Point (BEP) sebesar 12.753 unit atau Rp14.346.910, dan laba bersih sebesar Rp6.000.000 per bulan. Penerapan metode full costing memberikan gambaran biaya produksi yang lebih akurat, sehingga dapat menjadi dasar dalam penetapan harga jual yang tepat dan pengendalian biaya untuk meningkatkan profitabilitas usaha.
ANALISIS KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN SEKTOR BATUBARA YANG TERDAFTAR DI BEI PERIODE 2019-2022 Auliana, Murni; Mustamu, Mercy Anastasia
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i1.4270

Abstract

The objective of this research is to examine the prediction of bankruptcy using the Altman Z-score method. The selected population consists of coal industry companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2022. Meanwhile, the sample was determined using the judgement approach, resulting in five companies being sampled and a total of 20 observed data point. In this research, data are analyzed using the Altman Z-Score approach. The findings demonstrated that during the period 2019 to 2022, there are two companies, namely PT. Atlas Resources Tbk and PT. Bumi Resource Tbk exhibited potential signs of bankruptcy, while PT. Dian Swaistika Sentosa Tbk and PT. Indika Energy Tbk exhibited indications of a gray area. Additionally, one company, namely PT. Resource Alam Indonesia Tbk, demonstrated indications of potential health. Tujuan dijalankannya penelitian ini guna melihat kemungkinan kebangkrutan dengan memakai metode Altman Z-Score. Populasi yang dipilih ialah perusahaan sektor batu bara yang terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2022. Sampel ditentukan dengan memakai pendekatan judgement, sehingga menghasilkan 5 perusahaan yang akan dijadikan sampel, dengan total data yang diobservasi sebanyak 20 data. Pada penelitian ini, data dianalisis dengan memakai pendekatan Altman Z-Score. Penelitian ini membuktikan bahwa selama periode 2019 hingga 2022, terdapat dua perusahaan, yakni PT. Atlas Resources Tbk dan PT. Bumi Resources Tbk, berpotensi mengalami kebangkrutan, sementara itu PT. Dian Swastatika Sentosa Tbk dan PT. Indika Energy Tbk berada pada grey area. Serta, satu perusahaan yakni PT. Resource Alam Indonesia Tbk, termasuk kedalam perusahaan yang berpotensi sehat.
Co-Authors Arif Rakhman Aryani, Rizka Novita Aulia, Anisa Auliana, Murni Maula, Kholida Atiyatul mutiara mutiara Prasetyo, Loventina Josephine R Nasution