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All Journal Indonesian Journal of Taxation and Accounting
Yusi Irensi Seppa
State University of Makassar
Economics, Econometrics & Finance Social Sciences

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Prosedur Dalam Penetapan Harga Produk Pada PT. Mirota KSM Yusi Irensi Seppa
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d2

Abstract

For every company that produces products, whether goods or services, it has a social goal and seeks profit and maintains the continuity of its business amidst competition. To achieve these company goals requires good coordination of all existing management functions. One thing that companies need to pay attention to in order to be able to compete amidst increasingly fierce business competition is good procedures in setting prices. Good and appropriate procedures for setting prices at PT Mirota KSM need to be carried out so that having appropriate pricing procedures can help the company to survive in the midst of market competition because price is a component that has a direct influence on the company's profit level. This research aims to determine the procedural steps in determining product prices at PT. Mirota KSM. The type of research used is qualitative research by describing phenomena and facts. Data was obtained from observations and interviews during industrial visit activities carried out. Based on research on procedures for determining product prices at PT. Mirota KSM can be concluded that there are six procedural steps for setting prices that can be taken into consideration by companies in developing policies in setting prices for their products, including: choosing a price target, determining demand, estimating costs, analyzing competitors' offers and prices, choosing a pricing method, and choose the final price.
Penerapan Proses Transformasi Dalam Kegiatan Produksi Untuk Memaksimalkan Laba Pada PT. MIROTA KSM Yusi Irensi Seppa
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d5

Abstract

A series of company production activities to be able to produce quality products through the process of transforming input into output is important to receive good attention, handling and control from the company so that it can provide the best benefits and the resulting company profits can also be maximized so that it can benefit the company. This research aims to find out how to implement the transformation process in production activities to maximize profits at PT. Mirota KSM. The type of research used is qualitative with a descriptive approach. Data collection techniques include semi-structured interviews and observations as well as visiting companies directly. The research results show that the process of transforming input into output in the manufacture of dairy products such as Lactona in principle goes through 3 stages, namely the preparation stage, the mixing stage and the packaging stage. The transformation process combines input or company resources to support the creation of production output. Good quality products produced from a series of production processes will increase product demand so that sales increase and company profits are maximized and can benefit the company.
Penerapan Konsep Good Corporate Governance Dalam Meningkatkan Nilai Perusahaan Yusi Irensi Seppa
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.241

Abstract

Increasing company value through increasing owner or shareholder income is the company's main goal. One aspect used in measuring company value is the implementation of a good corporate governance system. This research aims to find out how the concept of Good Corporate Governance is applied in increasing company value. The research method is qualitative with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the research results, it can be concluded that company size has a positive and significant effect on company value in a positive direction indicating that if company size increases, company value will also increase. Dividend Payout Ratio (DPR) has a positive and insignificant effect on company value because the profits obtained are greater. divided into the research period is too small because large remaining profits are retained and used to increase internal funding sources thereby increasing total assets and reducing debt to total assets, Institutional Ownership has a positive and insignificant effect on company value, and independent commissioners have a significant positive effect on company value . It is necessary to analyze further regarding other GCG factors in applying the concept, especially in increasing company value so that this can provide information to companies and other researchers to be used as a reference in subsequent developments.
Peran Program Pelatihan Terhadap Kinerja Karyawan Pada PT. Telkom Akses Makassar Yusi Irensi Seppa
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.243

Abstract

One of the important investments for a company is human resources, which is the key to the company's success in surviving and developing well because employees are seen as an important asset in the company. To achieve the company's goals so that it can survive and develop well, it requires a good training program and suitable for employees. The training activities held are effective in improving human resources, because the quality of knowledge and abilities of employees increases so that they can also improve the quality of work and be competitive. Training activities starting from the training preparation stage and then implementing good training can support the success of the entire training program carried out. This research aims to find out the role of training programs on performance at PT. Telkom Access Panakkukang Makassar so that by realizing good employee performance, one of which is through training, it can increase company profits. This research uses a descriptive qualitative approach to determine employee performance through the implementation of training by describing the phenomena and facts that exist or occur in the research object. Data was obtained from observations and interviews. The research was conducted at PT. Telkom Access Panakkukang Makassar. The data sources used are primary data sources and secondary data sources. The data collection technique used was observation by conducting thorough observations and freelance interviews. Based on the research results, it can be concluded that the training program in terms of preparation and implementation of training at PT Telkom Access Makassar has been able to carry out its role well because its role is very important in improving the quality of work. Training activities are effective in improving human resources, because they increase employee knowledge and abilities.
Implementasi Prinsip Akuntabilitas Pada Good Corporate Governance Dalam Meningkatkan Kinerja Karyawan Yusi Irensi Seppa; Andi Sadriani
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.31

Abstract

The principle of accountability is used to define the mission, implementation, and responsibilities of a business organization so that business management can run well. Responsibility includes stating or fulfilling the duties and authorities of a person or organization to fulfill the obligations set by the company. The implementation of Good Corporate Governance (GCG) properly can make it easy for a company to achieve its goals and can provide benefits and welfare to all parties in the company. This study aims to find out more about the implementation of the principle of accountability in Good Corporate Governance in improving employee performance, especially at PT. Megahputra Sejahtera. This study uses a descriptive qualitative method with a literature study approach and describes the phenomena and facts that exist or occur in the research object. Data were obtained from the results of observations and interviews of industrial visits. The study was conducted at PT. Megahputra Sejahtera. The data sources used are primary data sources obtained from interviews and secondary data sources obtained indirectly through intermediary media/library sources that can be utilized in research. The data collection technique used is observation by conducting comprehensive observations and informal conversational interviews, which are interview techniques that take place spontaneously and freely. Based on the results of the study, it can be concluded that the implementation of the principle of accountability in Good Corporate Governance (GCG) in improving employee performance, especially at PT. Megahputra Sejahtera has been carried out well from all supporting aspects. PT. Megahputra Sejahtera has compiled an organizational structure with the aim of clarifying the duties and responsibilities of its employees. With the existence of an organizational structure, it can support the achievement of targets that have been set effectively and efficiently. Employee performance at PT. Megahputra Sejahtera is reflected in job satisfaction and work discipline so that the results are positive. The higher the satisfaction and discipline, the better the performance produced.
Co-Authors Andi Sadriani