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All Journal Wahana Riset Akuntansi Jurnal Penelitian Humaniora Jurnal Kajian Akuntansi Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Organum: Jurnal Saintifik Manajemen dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Performance : Jurnal Bisnis dan Akuntansi Madaniya Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS)

Rosy Aprieza Puspita Zandra

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Author-ID : 2590760

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALISIS PENERAPAN BIAYA RELEVAN DALAM MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV PUTRA JAYA GROUP PAMEKASAN Zulfa, Amira; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

This study aims to determine the calculation of the relevant costs made by the company in accepting or rejecting special orders and to analyze the applicability of relevant costs on CV Putra Jaya Group. The object of this research is CV Putra Jaya Group which is located at Jl. Prohibition of Badung. This type of research is descriptive quantitative. The data type is quantitative and qualitative data. Source of data obtained from primary data and secondary data. Data collection techniques is by the method of observation, interview, and documentation. From the results of this study shows that the management of CV Putra Jaya Group has a policy in treating special orders that occur by giving a discount of Rp.150.000 per springbed unit and with consideration of the capacity of idle production. Based on the analysis of the relevant cost indicates that the special order offered by Toko Bima Sakti and Toko Dua Bersaudara is acceptable because the company has profit from the Milky Way Rp. 9.338.672 obtained from the relevant revenues of Rp. 28.000.000 with the relevant cost of Rp. 18.661.328, as well as profit from Toko Dua Brothers Rp. 4,804,804.8 obtained from the relevant revenues of Rp. 21.6 million with the relevant fee of Rp. 16.795.195,2.

ANALISIS PENGARUH STOCK SPLIT TERHADAP HARGA SAHAM PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Suryansyah, Ahmad; Zandra, Rosy Aprieza Puspita; Tamami, Hairut
JURNAL AKUNTANSI DAN INVESTASI Vol 3, No 1 (2018): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

The stock split action will create a mirage effect for investors, namely investors will feel as if they are more prosperous because they hold more shares. So, stock split is an action that has no economic value. However, many of the stock split events in the capital market indicate that stock split is an important tool in capital market practices. The population in this study is a stock split company which is listed on the Indonesia Stock Exchange (IDX), which number 28 companies. And the sample in this study is 26 companies. The sample collection technique uses purposive sampling technique that is the sample taken based on certain criteria. The analytical tool used in this study is the Paired Sample Test. Based on the results of the study using different tests, there is no significant difference between the relative stock prices before the announcement of the stock split and after the announcement of the stock split.

PENGARUH BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 1 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Laba, seringkali dijadikan dasar ukuran prestasi untuk mengambarkan keberhasilan atau kegagalan operasi perusahaan dalam upaya mencapai tujuannya. Meskipun demikian, sebenarnya laba yang besar belum tentu merupakan ukuran perusahaan telah bekerja dengan efisien. Efisiensi baru dapat diketahui apabila laba dibandingkan dengan kekayaan atau investasi yang digunakan untuk menghasilkan laba tersebut dalam suatu rasio yang disebut rasio profitabilitas. Dalam menjalankan aktifitasnya, perusahaan tentu mengeluarkan biaya-biaya, diantaranya adalah biaya operasional, dimana variabel ini bersifat fluktuatif seiring dengan perkembangan di lingkungan industri nasional. Dampak dari perubahan lingkungan juga sering mempengaruhi variabel persediaan, dimana persediaan merupakan faktor penting dalam perusahaan yang diperlukan untuk mengantisipasi ketidaksempurnaan pasar. Tujuan penelitian ini adalah untuk mengetahui pengaruh biaya operasional dan perputaran persediaan terhadap profitabilitas perusahaan manufaktur subsektor pertambangan batubara yang terdaftar di BEI periode 2011 sampai dengan 2013. Penentuan sampel menggunakan teknik Purposive Sampling dan analisis dalam penelitian ini adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa secara parsial variabel biaya operasional (X1) tidak berpengaruh terhadap profitabilitas (Y) dimana nilai sig t 0,578 > 0,05 dan variabel perputaran persediaan (X2) secara parsial tidak berpengaruh terhadap profitabilitas (Y) dengan nilai sig t 0,689 > 0,05.

EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH Rohmaniyah, Rohmaniyah; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective

Co-Authors Ah. Suryansyah Akhlis Rizza, Muhammad Annisa Fitriana Apit Miharso Diana Nurindrasari Dimas Wahyu Wibowo Dyah Metha Nurfitriasih Fathimatus Zahro Fazda Oktavia Kurnia Ekasari Muhammad Shulhan Khairy Novrida Qudsi Lutfillah Padma Adriana Sari Rika Syahadatina Rika Wijayanti Rohmaniyah, Rohmaniyah Suryansyah, Ahmad Tamami, Hairut Widi Dwi Ernawati Zulfa, Amira Zumrotus Sholihah

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Journal : Aktiva : Jurnal Akuntansi dan Investasi