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All Journal Journal of Ekonomics, Finance, and Management Studies
Tiya Nurfauziah
Universitas Tanjungpura, Indonesia
Religion Economics, Econometrics & Finance

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Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Mengungkap Interaksi Profitabilitas dan Kebijakan Hutang Sebagai Penentu Nilai Perusahaan di Sub-Sektor Makanan dan Minuman: Kebijakan Dividen Sebagai Moderasi Ayu Kusuma Cahyaningsih; Tiya Nurfauziah; Syarif M. Helmi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8094

Abstract

The food and beverage industry as part of the non-cyclical consumer sector on the Indonesia Stock Exchange has an important role in supporting the national economy due to its stable growth in the face of economic downturn. However, the weakening of the rupiah exchange rate and the increase in VAT rates pose significant challenges, especially related to the cost of importing raw materials and consumer purchasing interest. This study aims to analyze the effect of profitability and debt policy on firm value, as well as the role of dividend policy as a moderating variable in food and beverage sub-sector companies on the IDX for the 2021–2024 period. The research method used is quantitative. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, MRA tests, and hypothesis tests to see the relationship between variables. The sample used in this study amounted to 96 data with a period of 4 years of research selected through purposive sampling criteria. The results of the study indicate that profitability as measured by ROE has a positive and significant effect on the value of the company's debt policy as measured by DER has a negative and significant effect. In addition, dividend policy is proven to be unable to moderate the relationship between profitability and debt policy on firm value
Co-Authors Ayu Kusuma Cahyaningsih Khairunnisa Putri Syarbini Ikhsan Syarif M. Helmi