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Lis Widowati
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liswidowati@ymail.com
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+628562655360
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jurnalgrahaakuntansi@gmail.com
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Jl. KH. Ahmad Dahlan No. 23 Semarang
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Graha Akuntansi
Published by Akademi Akuntansi Effendiharahap
ISSN : -     EISSN : 27468429     DOI : https://doi.org/10.60006/graha.v8i2.43
Core Subject : Economy,
Economics, Econometrics & Finance
Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting research: International and Financial Accounting Management and Cost Accounting Taxation Auditing Accounting Information Systems Accounting Education Environmental and Social Accounting Accounting for Non-Profit Organisations Public Sector Accounting Corporate Governance Ethical issues in Accounting and Financial Reporting Corporate Finance As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2023): April" : 4 Documents clear
Penentuan Harga Pokok Produksi Garam Pada Ud Apel Merah Rembang Lis Widowati
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.20

Abstract

The purpose of this study is to determine the calculation of the cost of production of salt at UD. Red Apples Rembang and compare the calculation of the cost of production between companies using the full costing method. The type of research used is descriptive research using a qualitative approach. The data used in this study are primary data obtained directly from the company as well as company data in the form of information on production costs during August 2018. As for secondary data obtained from books, journals, the internet or other media that support this research. From the results of data analysis, the results of the study show that the calculation of the company's production price is lower than the calculation of the cost of production using the full costing method. The cost of production is calculated using the company method, which is IDR 2,268 per kg and IDR 2,276 according to the full costing method. This is because in the calculation of factory overhead costs the company does not take into account several costs into the cost of production such as the cost of maintenance and maintenance of production equipment, and the cost of depreciating equipment.
Determinan Penentu Capital Adequacy Ratio Pada Bank Umum di BEI Arwinto Septo Aji
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.21

Abstract

This study aimed to examine the effect of non-performing loans, loan-deposit ratio, return on assets, SIZE of the adequacy of capital. This research conducted by using secondary data. Population in this study was conducted with less using secondary data. Population in this research is the company commercial bank listed on the stock exchange Indonesia from 2010-2014. This sampel retrieval metho by using purposive sampling. There are 16 commercial banks company studied. This tudy uses multiple methods of analysis regression. Studies show that non-performing loan and no significant negative effect on capital adequacy, loan-deposit ratio and significant negative effect on capital adequacy, return on assets and a significant positive effect on capital adequacy, SIZE and significant positive effect on capital adequacy. Adjusted R square value is 0,419 this means that 41,9% dependent variable can be explained by the independent variable, while the remaining 58,1 % is explained by the variable-orher variables outside the research model.
Analisis Pengaruh Kebijakan Hutang Terhadap Kinerja Keuangan Perusahaan Andi Kurniawati
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.25

Abstract

This study aims to analyze the influence of Net interest margin (NIM), Deposits (DEP), Loans (LOA), and Size Bank (SIZE) to Capital Adequacy Ratio (CAR) variables. Hypothesis testing in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 28 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. After partial hypothesis test showed that NIM has positive and significant effect to CAR, negative DEP is not significant to CAR, LOA is significant to CAR, and SIZE has negative and insignificant effect on CAR.
Dampak Capital Structure, ROE, CR, dan Peluang Pertumbuhan Terhadap Firm Value Perusahaan Jasa Di BEI Tri Hartiningsih
Graha Akuntansi Vol. 8 No. 1 (2023): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v8i1.31

Abstract

The aims of this research is to examine the effect of managerial ownership, insitutisional ownership, dividend policy, and debt policy on firm value by including the variable size, growth and performance as the control variable (study at Manufacturing Companies Lisyting in Indonesian Stock Exchange since 2007 until 2009 period. The population in this study are all manufacturing companies listed on the Ondonesian Stock Exchange from 2007 until 2009 period. The sample in this study is manufacturing company according to the criteria established. Regression analysis was performed with based on the results of data analysis this study concludes some of the following: (1) Variable managerial ownershipis proven to affects the firm value, 2) Institutional ownership variable is not proven to affect the value of the company, (3) Dividend policy is not proven to affect the value of the company, (4) Debt policy not proven to effect on firm value (5) The size of the company is proved positive effect on firm value, (6) The growth of the company proved to affect the value of the firm (7) The performance of the company proved possitive to effect firm value.

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