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ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Ridwan, Nida Faradiba; Suherman, Acep
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3401

Abstract

This study aims to determine the calculation of the cost of home construction production using the Activity Based Costing method. Because at this time it is known that the Company is using a traditional system. The cost of production is important because it can be used as a basis for decision making and affect the selling price. This research was conducted using qualitative descriptive methods. The data used are primary data and secondary data. Data collection through interviews, documentation, and literature study. The results of this study indicate the cost of production with the Activity Based Costing method provides cheaper results for the type of house 36/78. As for the type of house 40/91 and 45/104 get more expensive results. This difference is due to the fact that in calculating the cost of goods manufactured by the Company, only one cost driver is used. So, factory overhead costs are generalized to three types of houses. Whereas the Activity Based Costing method imposes different factory overhead costs for each product. Therefore, determining the cost of production is very important, with the Activity Based Costing method of decision making by management can be improved.
THE ANALYSIS OF FACTORS THAT INFLUENCE COMPANIES’ VALUES Acep Suherman; Elan Eriswanto
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 1 (2020): Edisi Juli - Desember 2020
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i1.1039

Abstract

The research was aimed at analyzing the factors that influenced company’s value that consisted of assets, equity and profit. The research method applied was associative with quantitative approach; the population researched was amounted to 24 companies by using financial statements in the periods of 2019, 2018 and 2017 with criteria samples. The techniques of analyzing data applied consisted of classic assumption test, hypothesis test, regression test, t test, f test and determination coefficients. The result of the research shows that the companies’ condition observed from the aspects of assets growth, equity, profit and stock price are stated to undergo increment. The biggest growth is from the aspect of assets. The result of hypothesis test shows that all independent variables that consist in assets growth, equity, profit and stock price do not have significant influence toward companies’ value
PENGARUH LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Annisa Albi Attahiriah; Acep Suherman; Ade Sudarma
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.124

Abstract

This study aims to determine the effect of liquidity on dividend policy in industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research was conducted using quantitative methods using associative methods. The population in this study consisted of financial statements of industrial companies 2016-2018 as many as 45 companies and sampled as many as 11 companies with 33 financial statements. Sampling in this study is by purposive sampling technique. Data analysis techniques used are the classical assumption and regression tests. The results in this study indicate: The variable taken is dividend policy while the independent variable is liquidity. The results showed that partially the liquidity variable had a negative effect on dividend policy with a t value of -4.095 <2.042 with a significant value of 0.000 <0.05, it could be interpreted that liquidity had a negative effect on dividend policy on companies in various industry sectors listed on the Stock Exchange Indonesia for the period of 2016-2018.
Sistem Informasi Pengingat Pembayaran Pinjaman Berbasis Sms Gateway Pada Koperasi PKK Sejahtera Desi Susilawati; Ramdhan Saepul Rohman; Satia Suhada; Susilawati Susilawati; Dicky Prayudi; Eva Marsusanti; Acep Suherman
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.395 KB) | DOI: 10.31294/jabdimas.v1i1.3147

Abstract

Abstrak Dalam dunia koperasi, banyaknya nasabah yang tidak membayar angsuran tepat pada waktunya merupakan permasalahan yang sering dijumpai. Hal ini akan sangat berpengaruh terhadap berjalan atau tidaknya sebuah koperasi. Pembayaran angsuran mempengaruhi banyaknya masukkan keuangan dari nasabah, khususnya bagi yang masih mempunyai tunggakan pinjaman. Keterlambatan dalam pembayaran angsuran ini juga terjadi pada nasabah koperasi PKK SEJAHTERA. Sebagai solusi dari permasalahan ini, dirancang sebuah aplikasi web untuk penginputan peminjaman nasabah, kemudian membuatkan jadwal jatuh tempo pada setiap nasabah yang melakukan peminjaman pada koperasi PKK SEJAHTERA. Selain itu, setiap jadwal angsuran nasabah yang akan jatuh tempo, akan menerima pengingat jadwal angsuran kepada nasabah melalui pesan singkat, dengan ini nasabah akan langsung mempersiapkan diri untuk pembayaran angsurannya. Hasil dari penelitian ini yaitu website pengingat jadwal angsuran nasabah pada koperasi PKK SEJAHTERA berbasis sms gateway merupakan sarana yang efektif untuk mengingatkan nasabahnya membayar angsuran sesuai dengan ketentuan dan jadwal pembayaran angsuran nasabah serta dapat meminimalisir nasabah yang tidak membayar tepat waktu sekaligus mengurangi tunggakan. Kata Kunci : pengingat, pinjaman, sms gateway, Koperasi AbstractIn the world of cooperatives, the number of borrowers who do not pay installments on time is a problem often encountered. This will greatly effect on walking or whether a cooperative. Installment payment affect the large number enter the financial from the customer, particularly for those who still have a delinquent loan. Delay in payment of this installment also occurs on a customer cooperative PKK SEJAHTERA. As a solution of this issue, designed a web application for customer lending input, then make a schedule of due dates on every customer who did the borrowing on the PKK SEJAHTERA Cooperatives. In addition, each installment will be due the customer, will receive a reminder to the customer instalment schedule via short messages, with this customer will immediately prepare for the payment of installments. The results of this research i.e. websites reminder schedule customer installments on cooperative PKK SEJAHTERA-based short messages gateway is an effective means to remind its customers pay in installments in accordance with the provisions of and installment payment schedule the customer also can minimize the customer does not pay on time while reducing the arrears. Keywords: reminder, loans, sms gateway, cooperatives.
Analisis Penerapan Metode Full Costing Dalam Menentukan Harga Pokok Produksi Nadia Astuti; Acep Suherman; Elan Eriswanto
Akuntansi & Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v10i2.2058

Abstract

Penelitian ini bertujuan untuk mengetahui analisis penerapan metode full costing dalam menentukan harga pokok produksi. Penelitian ini dilakukan di CV Sumber Jaya Cisaat Kabupaten Sukabumi. Variabel yang digunakan yaitu metode full costing dan harga pokok produksi. Dari hasil penelitian yang telah dilakukan bahwa perhitungan harga pokok produksi dengan menggunakan perhitungan perusahaan menghasilkan harga pokok produksi untuk baju sekolah SD sebesar Rp. 30.827.000, untuk SMP sebesar Rp. 41.175.6000 dan untuk SMA Rp. 48.213.000. sedangkan perhitungan harga pokok produksi dengan menggunakan metode full costing menghasilkan harga pokok produksi lebih besar yaitu untuk baju SD sebesar Rp. 32.321.444, SMP sebesar Rp. 42.733.444 dan untuk SMA sebesar Rp. 50.967.444.
APLIKASI PENGENALAN BATIK TRADISIONAL INDONESIA BERBASIS ANDROID Argi Faisal; A Gunawan; Apip Supiandi; Acep Suherman; Irwan Tanu Kusnadi
Jurnal Teknologi dan Informasi (JATI) Vol 8 No 1 (2018): Jurnal Teknologi dan Informasi (JATI)
Publisher : Program Studi Sistem Informasi, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.298 KB) | DOI: 10.34010/jati.v8i1.905

Abstract

Batik adalah kain atau pakaian yang dibuat dengan teknik pewarnaan khusus yang disebut pencelupan anti lilin dan merupakan salah satu warisan budaya yang memiliki nilai seni tinggi, karena ragam hias permukaannya dihias dengan tehnik wax-resist yaitu pewarnaan menggunakan lilin dan paling luas penggunaannya di Asia Tenggara.Penulisan ini menguraikan tentang mengenalkan dan melestarikan warisan budaya batik tradisional Indonesia.Akan tetapi banyak orang tidak memahami persamaan dan perbedaan, hal tersebut seringkali menyulitkan untuk mengenal dan memahami motif batik yang disampaikan berdasarkan ciri khas yang dimiliki. Untuk mengatasi masalah tersebut dibuatlah aplikasi pengenalan batik tradisional indonesia berbasis android, dengan aplikasi tersebut dapat mempermudah pengguna untuk lebih mengenal dan memahami motif batik berdasarkan ciri khas yang dimiliki. Dengan pembelajaran secara audio visual (multimedia) seseorang dapat belajar secara mandiri baik di rumah atau dimanapun.Dengan adanya smartphone berbasis android tentunya dapat mempermudah pengguna untuk bisa mengenal batik tradisional Indonesia dimanapun dan kapanpun, serta dapat digunakan secara gratis, dan juga dapat digunakan dengan minimal versi android 4.0 Ice cream sandwich.
RANCANG BANGUN SISTEM INFORMASI PEMESANAN MAKANAN BERBASIS WEB PADA CAFE SURABIKU Zia Rizki Saputri; Anzani Nur Oktavia; Lis Saumi Ramdhani; Acep Suherman
Jurnal Teknologi dan Informasi (JATI) Vol 9 No 1 (2019): Jurnal Teknologi dan Informasi (JATI)
Publisher : Program Studi Sistem Informasi, Fakultas Teknik dan Ilmu Komputer, Universitas Komputer Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.202 KB) | DOI: 10.34010/jati.v9i1.1378

Abstract

Café is a place that serves drinks and food orders, café is also one of the centers of social interaction where people can gather, talk, write, read, joke, or just fill their time. Ordering is an activity carried out by consumers before buying. To realize customer satisfaction, the company must have a good ordering system. The research method used in this study uses data collection methods, namely by observation, interviews, and literature. While for software development using the waterfall method. At this time the Surabiku Cafe has difficulties in serving orders and still uses records that have not been computerized or still use conventional systems. Where the buyer has to wait too long to order food, besides that the waiter also has difficulty in manually recording orders using paper. Manually recording orders is less efficient in terms of time. So to realize customer satisfaction in food ordering, a web-based food ordering information system design was developed using PHP and Mysql. Keywords: Ordering, Information System, Café, Web
PENGARUH FREE CASH FLOW DAN SALES GROWTH TERHADAP DIVIDEN PAYOUT RATIO Kelvira Putri Ramdhany; Acep Suherman; Elan Eriswanto
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1279

Abstract

This research aims to examine the influence of free cash flow and sales growth on dividend payout ratio.. The research method conducted is quantitative with an associative approach, the type of data used is secondary data in the form of financial statements of textile and garment sub-manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The results showed that free cash flow has a negative effect on dividend payout ratio, sales growth has no effect on dividend payout ratio, and free cash flow and sales growth simultaneously affect dividend payout ratio. Keywords : Fre Cash Flow, Sales Growth, Dividend Payout Ratio
The Influence of Accounting Information Systems and Human Resources (HR) Competency of Finance on The Quality of Financial Reports Deri Kurnia Saputra; Acep Suherman; Tina Kartini
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1642

Abstract

Abstract Improper pouring of existing information systems in the company, lack of experience and competence of human resources owned by the company can cause problems in the future for the company. This research was conducted to see the influence of the Accounting Information System and Human Resources Competence (HR) in the Finance Division on the Quality of Financial Statements. The method used is quantitative method. And the type of data used in this study is primary data where primary data is data obtained or obtained directly from sources not through intermediary media. Primary data is specifically collected through questionnaires that already contain questions related to the research being carried out with comparisons of previous research with the results of the realization in the field. During the research process in the field, there were still problems that were found, such as improper financial reporting, inaccurate information systems, and many other problems related to the lack of competence of human resources. And in the process of this research, it produces data that there is a significant influence between the influence of accounting information systems and the competence of human resources (HR) in the finance department on the quality of financial statements.
ANALISIS PENILAIAN TINGKAT KESEHATAN BUMN BERDASARKAN ASPEK KEUANGAN PADA PT TELKOM INDONESIA (PERSERO) TBK TAHUN 2016 - 2020 Annisa Muhamad; Venita Sofiani; Acep Suherman
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.847 KB) | DOI: 10.34308/eqien.v10i2.612

Abstract

This study aims to assess the health level of PT Telkom Indonesia (Persero) Tbk in 2016–2020 in the financial aspect based on the Decree of the Minister of BUMN Number: KEP-100/MBU/2002. The assessment based on the financial aspect uses eight indicators, namely return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of equity to total assets. The research method used is a quantitative method with a descriptive type of research. Based on the results of data analysis, it shows that the level of health of PT Telkom Indonesia (Persero) Tbk based on financial aspects during 2016–2020 obtained the title of Healthy (AA) with an interval of 80 < TS <= 95. However, the total score obtained has decreased. In 2016, a total score of 93.57 was obtained. Then, in 2017, it became 92.14. Then in 2018, it became 89.29. In 2019-2020, they obtained the same total score of 86.43.