ANALISIS AKUNTANSI DIFERENSIAL PADA PT CHAROEN POKPHAND INDONESIA Tbk

ABSTRACT One of the functions of management is planning. Managers are faced with decisions regarding the selection of various types of alternatives. Every decision taken by management will be a measure of the success of a company in the future. One way to avoid mistakes in decision making is to use differential analysis. Where differential cost analysis is an approach to relevant cost analysis focused on different costs in a series of alternatives. The purpose of this research is to provide relevant information for business owners to determine what costs can arise from each alternative and compare to see the benefits generated between direct sales or products that are further prospecting. And from this study, business owners in developing their business by choosing alternatives to further process the product can be applied, because if the product is further processed, the revenue to be received is more profitable. &nbsp

ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI PEKANBARU

In the Indonesian economy, Micro, Small and Medium Enterprises (MSMEs) are the business groups that have the largest number. In addition, this group has proven to be resistant to various kinds of economic crises. The criteria for businesses that are included in MSMEs have been regulated in the legal umbrella based on the law. The research method used is descriptive qualitative research method, with data collection techniques in the form of interviews, discussions with business actors and from several other article sources. The results of this study indicate that the impact of Covid-19 on Tekad Tiga Dara SMEs is quite high, which can reduce the decline and decrease in the level of people's purchasing power. There are several attempts by business actors to increase their income, such as learning more about technology, and providing good service to consumers. In addition, the results of this study recommend the MSME survival strategy is to trade through e-commerce and optimize marketing relationships with consumers, and maintain products and maintain existing customers

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMASARAN UMKM DI MASA COVID-19

The purpose of this research is to find out the factors that influence the marketing performance of MSMEs in Pekanbaru City. This research was conducted on MSMEs in all sectors in Pekanbaru City. The analytical method used is descriptive analysis method and multiple linear regression analysis, while data processing using SPSS 22. The sample used in this research amounted to 100 samples. The sampling technique in this study used the slovin formula. Data sourced from questionnaires distributed to respondents. The results showed that the factors that affect the marketing performance of MSMEs, namely, innovation affects the marketing performance of MSMEs in Pekanbaru City, venture capital affects the marketing performance of MSMEs in Pekanbaru City, accounting information affects the marketing performance of MSMEs in Pekanbaru City, entrepreneurial orientation affects on the marketing performance of MSMEs in Pekanbaru City, and E-Commerce has an effect on the marketing performance of MSMEs in Pekanbaru City. &nbsp

ANALISIS ASPEK KEPERILAKUAN TERHADAP PENERAPAN SISTEM AKUNTANSI PERSEDIAAN PADA PT INDOFOOD SUKSES MAKMUR Tbk PEKANBARU

The accounting information system is one of the important thing that is owned by a company, including inventory accounting system considering the inventory is an important element in the merchandising company. A system cannot be separated from the role of human resources to run the system. Therefore, it needs consideration about behavioral aspects in designing, analyzing, implementing and operating the accounting system that includes operating the inventory accounting system, whether the system is being implemented well according to the company's objectives. This study aimed to analyze the effect of behavioral aspects on inventory accounting system that is run by PT. Surya Wenang Indah as a goods distributor company. The method of analysis in this study using multiple linear regression method. The results showed that the behavioral aspects significantly affect inventory accounting systems that by the company.Company should pay more attention to behavioral aspects in running the existing system so that the system will be able to run effectively and efficiently in accordance with the company’s objectives

ANALISIS EFISIENSI PASAR MODAL PADA INDEKS IDX30 DI BURSA EFEK INDONESIA

This study aims to determine the Half-Strength Form of Capital Market Efficiency of the IDX30 stock index on the Indonesia Stock Exchange (IDX). This efficiency study includes responses to information circulating in the market. The sample involves companies listed on the Indonesia Stock Exchange and dividends distributed during December 2020 to November 2021. The analytical technique used is quantitative and applies the event study method. This research is divided into 2 periods, namely: the estimation period, which takes place 2 months before the event and the event period takes place on 21 days (10 days before the event, the day of the event, and 10 days after the event). The test results show that dividend announcements contain information for potential investors. This is indicated by a significant abnormal return on the day of the dividend announcement. In addition, it also shows that the IDX30 Stock Index on the Indonesia Stock Exchange is in a semi-strong form of efficiency, which is reflected in the absence of investors who earn abnormal returns consistently in the long term. It also means that the market reacts quickly to new information that is provided