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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Hudzafidah, Khusnik
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Economics, Econometrics & Finance Social Sciences

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Formation of Optimal Portfolio Using Single Index Model in Investment Decisions Hendra, Joni; Hudzafidah, Khusnik; Chamdanah, Siti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.192 KB) | DOI: 10.30741/wiga.v11i2.712

Abstract

The objective to be achieved in this study is to analyze the extent to which the return and risk of the optimal portfolio that is formed provides better performance than the return and risk of individual stocks. While the data needed to support this analysis are in the form of stock price data, the Composite Stock Price Index, and Bank Indonesia Certificates. The samples selected in this study were 34 companies based on sampling techniques, namely using sampling techniques purposive, means choosing a sample from a set of populations based on certain considerations or criteria set by the researcher. The data analysis method used is to compare the return and risk of the optimal portfolio with the return and risk of individual stocks to show that diversification through the formation of an optimal portfolio using a single index model can minimize investment risk. The results show that portfolio returns tend to be greater than individual stock returns. And portfolio risk is lower than the risk of individual stocks. So that the return and risk from the optimal portfolio that is formed give better performance than the return and risk of individual stocks.
Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo Hudzafidah, Khusnik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.585 KB) | DOI: 10.30741/assets.v2i1.219

Abstract

This study aims to analyze the comparison of full costing method with activity bassed costing method to determine Cost Of Goods Manufactured in UD Tiga Rasa Kraksaan (Iodized Salt Industry). This type of research is descriptive analysis, with variable Full Costing Method, Activity Based Costing Method, and Cost Of Goods Manufactured. The result of comparison research of Full Costing Method with Activity Based Costing Method on UD. Tiga Rasa Kraksaan (Iodized Salt Industry) during the period of 1-30 June 2015, Full Costing Method calculation to determine Cost Of Goods Manufactured Rp84.983.000. Whereas Activity Based Costing method get bigger result Rp 85.907.550, with difference to two method Rp 924.550. The difference that occurs, the Full Costing Method of production costs are charged only to one Costr Driver only, consequently tend to distort the loading of Factory Overhead Costs. In the Activity Based Costing Cost Factory Overhead Cost is charged to many Cost Drivers, so Activity Based Costing method is able to allocate the cost of activity to the product accurately and accurately based on the consumption of each activity.
Co-Authors Chamdanah, Siti Hendra, Joni