Penerapan Volume Cost Profit Terhadap Kegiatan Social Distancing (Pedagang Kaki Lima)

Street vendors are those who carry out business activities of individuals or groups that in running their business use public facilities such as sidewalks, public roadside edges, porch shops and so forth. Traders who carry out their business activities within a certain period by using facilities or equipment are easily moved, dismantled and used public facilities as a place of business. Since the existence of this corona, business is very dependent, spending and acceleration is unbalanced, while traders must eat every day. Many traders hope that this corona virus pandemic will end soon, because the impact of social distancing is felt by small traders to make a living by selling directly to the public. and in planning profits. Thus CVP examines the relationship between profits, volume and costs that occur in a period of trade accounting. Or the relationship of these variables can provide information on the costs incurred as well as the volume that must be generated to achieve profit targets or in profit planning. &nbsp

Pendampingan UMKM Al Iqshan Pastry dan Bakery dalam Menentukan Harga Pokok Produksi Berbasis Aktivitas Guna Meningkatkan Laba Usaha

Penentuan harga pokok produksi yang tepat merupakan faktor penting dalam usaha, karena hal tersebut berkaitan dengan harga jual suatu produk yang pada akhirnya akan berpengaruh pada laba usaha. UMKM Al Iqshan Pastry dan Bakery selama ini masih menggunakan perhitungan konvensional sehingga terjadi distorsi biaya yang berakibat ketidak-akuratan dalam penentuan harga jual. Dengan permasalahan    yang    ditemukan, maka    diperlukan    pengabdian    masyarakat    dengan    pelatihan    dan  pendampingan  menggunakan  metode  perhitungan  harga  pokok  produk  berdasarkan aktivitas. Pengabdian   ini   penting   dilakukan   dengan   harapan   adanya   peningkatan   pengetahuan   tentang perhitungan  harga pokok  agar  dapat  menentukan  produk  mana  yang  lebih  menghasilkan  laba  sehingga pengelola dapat merumuskan kebijakan strategis

APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete

Faktor-faktor Yang Mempengaruhi Perataan Laba Di Bursa Efek Indonesia Tahun 2015-2019

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, Return on Assets, resiko keuangan, stable shareholding terhadap perataan laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Populasi yang digunakan dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama periode penelitian yaitu dari tahun 2015-2019. Sampel dipilih dengan menggunakan purposive sampling method yaitu pengambilan sampel sesuai dengan kriteria tertentu Sehingga jumlah sampel dalam penelitian ini adalah sebanyak 66 perusahaan. Metode pengolahan yang dilakukan adalah regresi linier berganda dengan bantuan program SPSS ver 23. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba, Return on Assets berpengaruh terhadap praktik perataan laba, resiko keuangan berpengaruh terhadap praktik perataan laba, stable shareholding berpengaruh terhadap praktik perataan laba. Penelitian ini hanya menggunakan perusahaan manufaktur yang terdaftar di BEI sebagai sampel sehingga hasil penelitian tidak dapat mewakili kondisi seluruh perusahaan. Penelitian ini hanya menggunakan variabel ukuran perusahaan, return on asset, resiko keuangan, dan stable shareholding, sehingga diduga masih ada faktor lain yang dapat mempengaruhi perataan lab

Moderasi Kepemilikan Manajerial Terhadap Faktor-Faktor Yang Mempengaruhi Income Smoothing

The objective of this study is to analyze of business strategy, company size and financial performance on income smoothing with managerial ownership as a moderating variable. The object of this research is the infrastructure, utility and transportation sector service companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used purposive sampling method and used Moderated Regression Analysis (MRA) method  for The analytical. The number of samples used in this study were 32  companies. The results show that: Business strategy has no effect on income smoothing,  Firm size has an effect on income smoothing,  Financial performance has no effect on income smoothing,  Managerial ownership is not able to moderate the effect of business strategy on income smoothing,  Managerial ownership is not able to moderate the effect of firm size on income smoothing,  Managerial ownership is not able to moderate the effect of financial performance on income smoothing

ANALISIS PERILAKU BIAYA PADA PERCETAKAN TOTAL PRINT PEKANBARU

ABSTRACT This research discusses the semi - variable costs that become fixed costs and variable costs, which with these costs separation will make it easier for management to get the estimated costs incurred to increase production and will make it easier for management to make reports, and by reporting accurate information, the management can make the right decision for the benefit of the company. In this semi-variable costs separation in Total Print Printing, we use the high-low method, scattergraph method and least square method. Semi-variable cost data obtained in Total Print Printing are electricity cost and internet and telephone cost in February 2019, March 2019, and April 2019.This research shows how cost behaviour analysis, understanding of cost characteristics becomes very important. All costs need to be spent first into a fixed and variable part in order to get an appropriate cost estimate

Pengaruh Kompensasi dan Beban Kerja Terhadap Kinerja Karyawan (Studi Pada J&T Pekanbaru)

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi dan Beban Kerja Terhadapa Kinerja Karyawan pada J&T Pekanbaru. Jenis penelitian ini adalah kuantitatif. Fokus penelitian ini meliputi apakah kompensasi dan beban kerja berpengaruh terhadap kinerja karyawan. Sampel penelitian ini menggunakan teknik sampel Slovin batas kesalahan tolerir sebesar 10%, sehingga didapat responden berjumlah 68 orang. Data yang digunakan dalam penelitian adalah data primer yang diperoleh dari kuesioner yang diisi oleh responden. Metode analisis yang digunakan adaah analisis linear berganda. Hasil penelitian ini menunjukkan bahwa : 1) Kompensasi berpengaruh positif terhadap Kinerja Karyawan. 2) Beban Kerja berpengaruh negatif terhadap Kinerja Karyawan

Penilaian Kinerja Sekolah Menengah Pertama (SMP) Dengan Pendekatan Balanced Scorecard (Kajian di SMP N 01 Bandar Sei Kijang Pelalawan)

An educational institution must be managed like a corporate industry because with the enactment of the law on educational legal entities (BHP Law) by the government, management management in various fields is needed by using the Balance Scorecard approach to measure the performance of Bandar Sei Kijang Pelalawan 01 Junior High School using the following aspects: financial perspective, customer perspective, internal business processes, and learning and growth perspectives. Primary data which is a questionnaire is used to measure both the performance of the customer's perspective and the learning and growth perspective, while the secondary data is used to measure the performance of financial perspectives and internal business processes perspective. This study uses students and teachers and employees of Bandar Sei Kijang 01 Junior High School Pelalawan as respondents. The final results of this study indicate that the performance of SMPN 01 Bandar Sei Kijang Pelalawan is a very good level in general. The financial perspective performance shows a good ratio, which is still having to meet short and long-term obligations to outsiders, while the performance of the customer's perspective from 2016 to 2018 is getting better. In addition, internal business process performance shows a very good level and also the learning and growth perspective performance shows good categories. The result recommends Bandar Sei Kijang Pelalawan 01 Junior High School to (1) try to improve school performance that has a good level in the excellent category, (2) teachers and employees must improve service quality to students, and pay more attention to student learning problems, (3) head schools must be more innovative and creative in facing school problems, so the performance of Bandar Sei Kijang Pelangi 01 Public High School

Anomali Pada Bursa Efek Indonesia

Anomaly occurs when the return earned is not in accordance with the value it should be and makes the capital market inefficient. The anomalies tested were the day of The Week Effect, Week Four Effect, January Effect and Sell In May And Go Away. The population used is 144 Manufacturing stocks listed on the Indonesia Stock Exchange. The data analysis technique used to prove the occurrence of anomalies is the Z-value large sample difference test. This study examines anomalies not only in the short term, but also in the long term. The research results prove that there are no anomalies in manufacturing companies in Indonesia in the long run. In the short term, anomalies can occur, namely the sell in May effect in 2015 and the January Effect in 2017 on manufacturing companies on the Indonesia Stock Exchange

Prediksi Financial Distress Dengan Altman Modifikasi dan Springate Pada Perbankan di Bursa Efek Indonesia Tahun 2015-2017

Tujuan penelitian ini adalah untuk mengetahui prediktor delisting terbaik pada Bursa Efek Indonesia (BEI). Dua prediktor kebangkrutan yang terkenal adalah  Model Altman modifikasi , dan Model Springate. Penelitian ini menggunakan kedua model tersebut untuk memprediksi delisting. Penelitian ini mengambil data perbankan di  BEI tahun 2015 – 2017. Untuk memperoleh perbandingan yang baik, penelitian ini mengambil sampel perbankan secara acak dengan jumlah yang sama banyak untuk kategori yang sama. Penelitian ini menggunakan analisis regresi logistik spss 17. Hasil penelitian ini menunjukkan bahwa Model Altman dan Model Springate cukup mampu memprediksi delisting secara moderat. Dan dari kedua model tersebut model altman modifikasi berdasarkan hasil uji hipotesis menunjukan nilai rata-rata akurasi tertinggi dibandingakan dengan model springate yang digunakan untuk memprediksi kondisi financial distress perbankan