JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI

Penerapan Target Costing, Cost-Volume-Profit Dan Manajemen Persediaan Economic Order Quantity Untuk Efisiensi Biaya Produksi Dan Perencanaan Laba Pada UD. Karya Pala Kota Kediri

2023-12-18T15:57:01+07:00

The study objectives to recognize the utility of Target Costing, Cost-Volume-Profit and Economic Order Quantity inventory management for production cost efficiency and profit planning. The data analysis technique used in this research is descriptive and the method used in the target costing, cost-volume-profit and economic order quantity inventory management. The data source used in this research is primary data. This research was conducted at UD.Karya Pala which is located in Ds. Banjarmlati Kec. Mojokerto Kediri City. The results of the discussion show that the application of the target costing method helps obtained lower total production costs than before but with higher profits. The BEP value obtained shows has been able to generate profits from the production of fried soybeans because the amount of production per month is far above the break-even-point. Based on the EOQ calculation carried out, the estimated order quantity makes it easier for UD. Karya Pala optimizes warehouse usage and reduces the occurrence of excess or shortage of raw materials. The conclusion that can be drawn from this research is that it will be more profitable if the company uses the three methods because it can help to efficiency production costs and profit planning.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN. (Sektor Industri Konsumsi Tahun 2019-2021)

2024-01-02T16:03:12+07:00

Abstract: Every year the share price of Manufacturing Companies fluctuates. This incident is due to several factors, namely internal factors and external factors. This research aims to find out whether internal factors consisting of ROA and EPS have an effect on stock prices and whether external factors consisting of the exchange rate and inflation have an effect on stock prices. This research uses quantitative research methods with a sample size of 51 consumer industry manufacturing companies registered on the IDX in the period 2019 - 2021. The data obtained were analyzed using the Statistical Program for Social Science. From the results of the hypothesis test, it was concluded that in particular ROA, EPS, Exchange Rates and Inflation had a positive and significant effect on share prices because the t value for the Return On Assets (X1) variable was 2.691 with a significance level of 0.095. This shows that t count > t table (2.691 > 2.013). The t value for the Earning Per Share (X2) variable is 3.248 with a significance level of 0.190. This shows that t count > t table (3.248 > 2.013). The t value for the Exchange rate variable (X3) is 2.763 with a significance level of 0.805. This shows that t calculated > t table (2.763 > 2.013). The t value for the Inflation variable (X4) is 2.575 with a significance level of 0.449. This shows that t calculated > t table (2.575 > 2.013). And based on the calculated F value of 11,971 > F table 2.57, then in accordance with the basis for decision making in the F test it can be concluded that the hypothesis is accepted or the variables Return On Assets (X1), Earning Per Share (X2), Exchange Rate (X3) and Inflation (X4) simultaneously influences the Stock Price variable (Y).

Analisis Perencanaan Pajak Melalui Metode Penyusutan untuk Menghitung PPh Badan Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak pada PT. Bisma Indo Raya Surabaya Tahun 2022

2024-01-04T13:08:25+07:00

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in this research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp.1,030,470,668, with corporate income tax article 17 amounting to Rp.226,703,547, resulting in a profit after tax of Rp.803,767,121. while the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp.609,810,542 with corporate income tax article 17 of Rp.134,158,319, so a profit is obtained after tax amounting to Rp.475,652,223. Calculating profit after tax planning due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp.107,049,538, so the profit after tax is Rp.379,539,272. So the difference in efficiency of paying income tax if you use the straight line depreciation method is Rp.92,545,228, whereas if you use the decreasing balance depreciation method it is Rp.119,654,009. So the declining balance method is more effective to use because it can provide greater tax reduction efficiency to the company

Analisis Nilai Wajar Tarif Masuk Kebun Raya ITERA Menggunakan Contingent Valuation Method: Willingness To Pay

2024-01-23T16:40:48+07:00

ITERA Botanical Garden have been operating and it requires funding support for maintenance in order to maintain its service optimally. Therefore, we conduct an analysis of visitors Willingness to Pay (WTP) for the entrance fee to the ITERA Botanical Gardens and later on it can be used as a reference in determining the Entrance Ticket Price as the basic service fee. Previous studies shown that the Contingent Valuation Method (CVM) can be used to determine the value of tariffs/contributions for such given good and services. In this study, a survey was conducted among visitors to the ITERA Botanical Gardens. Our research shows that 57% of respondents were willing to pay, while the remaining 43% were not willing to pay because it was too expensive, they could not afford it, or they were not sure that the tariff of the retribution would be used properly to manage the garden. Based on analysis, the WTP obtained through the Turnbull Method is greater, resulting IDR 11,875.00 per person per visit, while the WTP value obtained through the logit model is IDR 10,438.00 per person per visit.

Keywords: fair value, contingent valuation method, willingness to pay, Kebun Raya

Pengaruh Pengunaan Aplikasi Akuntansi Si-Apik, Ukuran Usaha dan Pendidikan terhadap Peningkatan Kinerja Keuangan UMKM Kabupaten Nganjuk

2024-01-30T16:48:00+07:00

This activity is a research activity that aims to optimize the recording of financial transactions using the SI-APIK application belonging to Bank Indonesia. This research was conducted at SMEs in Nganjuk Regency. which aims to assist MSME Financial Performance in recording daily financial transactions and preparing financial reports that are accurate and in accordance with Small, Micro and Small Financial Accounting Standards as well as the influence of the size of the business and the education level of the business owner.