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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Teknik Pertanian Terapan
Triva Maria Manik
Politeknik Negeri Pontianak
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Energy Engineering Environmental Science

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Implementasi Simple dan Weighted Moving Average dalam Peramalan Produksi Keripik Labu Kuning pada UMKM X di Pontianak: Implementation of Simple and Weighted Moving Average in Forecasting the Production of Yellow Pumpkin Chips at MSME X in Pontianak Sariati; Borneo Satria Pratama; Yesrol Elia Sanak; Alfred Pandapotan Saragih; Erinkha Miftah Urrahmah; Elsa Windiastuti; Th. Candra Wasis Agung Sutignya; Holpu Ronal Ambarita; Rianta Chen Yohana Manik; Triva Maria Manik
Jurnal Teknik Pertanian Terapan Vol. 3 No. 1 (2025): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jtpt.v3i1.6291

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) X merupakan produsen keripik labu kuning di Pontianak yang mengalami fluktuasi produksi akibat belum adanya perencanaan berbasis data historis. Penelitian ini bertujuan untuk menerapkan metode Simple Moving Average (SMA) dan Weighted Moving Average (WMA) dalam peramalan jumlah produksi serta membandingkan tingkat akurasi keduanya menggunakan Mean Absolute Deviation (MAD). Data produksi keripik labu dikumpulkan selama periode Desember 2023 hingga November 2024. Peramalan dilakukan untuk bulan Desember 2024 dengan dua rentang waktu (n = 3 dan n = 6). Hasil menunjukkan bahwa SMA dengan n = 6 memberikan hasil ramalan sebesar 16,67 kg dengan nilai MAD terendah sebesar 1,74. Sementara itu, WMA dengan n = 6 menghasilkan ramalan sebesar 16,24 kg dengan nilai MAD sebesar 2,09. Berdasarkan hasil tersebut, metode SMA dengan periode 6 bulan memberikan akurasi peramalan terbaik. Oleh karena itu, pendekatan ini direkomendasikan untuk digunakan UMKM X sebagai dasar dalam perencanaan produksi dan operasional yang lebih efisien.
Efektivitas Dewan Komisaris dalam Memoderasi Hubungan Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba Triva Maria Manik; Yohanes Adi Nugroho; Andika Patria
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2847

Abstract

The aim of this study is to show the impact of financial difficulties and bussines scale on profit management, by including measurements on the commission’s board as a moderation variable. Abuse in financial reporting that occurs in several companies is the background for the significance of this research, from the context of corporate transparency and accountability in Indonesia. This research was conducted in the food and drink industry for the period 2022–2024 listed on the IDX. There were 95 populations and 105 selected samples. This study uses Eviews 12 and Moderated Regression Analysis (MRA) software. Analysis of data was performed using regression analysis of  panel data utilizing a common effect model (CEM) approach. The research results indicated that financial difficulties, firm size, and commissioners’ board lacked a major impact on profit control method. Furthermore, the size of commissioners’ board has also been shown not to play a role as a moderator on financial difficulties and the company size towards profit management. These findings suggest that the quantity of members of the commissioners’ board, the extent of the firm's assets, and financial pressures are not the main determinants in managers' decisions to manipulate profits. The assessment makes an important contribution to strengthening corporate governance standards and accounting practices, along with a source for investors and regulators in assessing aspects that impact the dependability and precision of financial statements.
Co-Authors Alfred Pandapotan Saragih Andika Patria Borneo Satria Pratama Elsa Windiastuti Erinkha Miftah Urrahmah Holpu Ronal Ambarita Rianta Chen Yohana Manik Sariati Th. Candra Wasis Agung Sutignya Yesrol Elia Sanak Yohanes Adi Nugroho