Article Per Year (5 Year)
p-Index From 2019 - 2024
1.182
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM
Maradesa, Djeini
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JURNAL RISET AKUNTANSI GOING CONCERN

 1 
ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO Pabusa, Herman; Alexander, Stanly; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28870.2020

Abstract

Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.
ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN HARGA POKOK PRODUKSI PADA LIDYA CAKE AND BAKERY MANADO Sepang, Gloria; Ilat, Ventje; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36387.2021

Abstract

Micro, Small and Medium Enterprises (MSMEs) is a type of business that is classified as simple. However, MSMEs must also pay attention to the amount of cost incurred to produce a product that is useful for determining the cost of production. Joint costs are costs incurred from the time the raw materials are first processed until the various products can be identified. This study aims to determine the calculation of the cost of goods manufactured by Lidya Cake And Bakery and analyze the calculation of the cost of production using the joint cost allocation method and then compare the calculation of the cost of production carried out by Lidya Cake And Bakery with calculations using the joint cost allocation method. Lidya Cake And Bakery is a cake shop business where bread products are the main product and are sold in several flavors. The type of research used is descriptive qualitative. The method of data collection is by conducting observations, interviews, and documentation. The results showed that the calculation of the cost of production with the allocation of joint costs obtained lower results than the calculations carried out by Lidya Cake And Bakery.
PENGARUH AGENCY COST TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Nurmalasari, Pratiwi; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37180.2021

Abstract

Competition between companies that are very tight in this modern era requires every company to maximize the value of the company so that the company is able to keep up with changes in order to survive in running the business. The purpose of this study is to determine the effect of agency costs on firm value in the property and real estate sub-sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach. The sampling method used is the purposive sampling method. The research sample used was 120 property and real estate companies listed on the IDX. The analytical tool used is simple linear regression. The results show that agency costs have no effect on firm value. which means that partially there is no significant effect between agency costs on firm value in the property and real estate sub-sectors listed on the Indonesia Stock Exchange for the 2016-2020 period.
Co-Authors Hendrik Gamaliel Kaligis, Virginia P. Nurmalasari, Pratiwi Pabusa, Herman Rayadi, Raditya Sepang, Gloria Stanly Alexander Ventje Ilat Wotulo, Felia Lewiany