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OPERATIONAL COST BUDGET AS A PLANNING AND CONTROL TOOL TO MAXIMIZE PROFIT AT PT. BANK RIAU KEPRI SYARIAH Utari Setia Pratiwi; Eti Yustika Hartono; Friska Puji Rahayu; Novianti Purnama Sari; Suryo Budi Santoso
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1748

Abstract

ABSTRACT The purpose of this examination is to understand the operating budget expenditure which is used as a planning and control tool in achieving profits at PT. Bank Riau Kepri Syariah. In this examination, the provisions used are descriptive analysis, namely the provisions by collecting information and then analyzing it so that it can explain what an operational cost control system at PT. Bank Riau Kepri Syariah. Furthermore, combining the analysis of planning and control systems with increasing profits, then interpreting the results of the analysis to make decisions. The results of the examination show that the operating budget expenditure at PT. Bank Riau Kepri Syariah is listed using top down and bottom up provisions by etangling all those concerned with budget systematization. ABSTRAK Tujuan pemeriksaan ini yaitu agar memahami pengeluaran anggaran operasional yang digunakan sebagai alat perencanaan serta pengendalian dalam memaksimalkan laba pada PT. Bank Riau Kepri Syariah. Dalam pemeriksaan ini ketentuan yang digunakan adalah analisis deskriptif yaitu ketentuan dengan mengumpulkan informasi lalu dianalisa sehingga bisa memaparkan apa itu sistem pengendalian biaya operasional pada PT. Bank Riau Kepri Syariah. Selanjutnya menggabungkan antara analisis sistem perencanaan dan pengendalian dengan peningkatan laba, kemudian diinterpretasikan hasil analisis tersebut untuk mengambil keputusan. Hasil pemeriksaannya memperlihatkan bahwa pengeluaran anggaran operasional pada PT. Bank Riau Kepri Syariah tertera menggunakan ketentuan top down dan bottom up dengan membelit semua yang bersangkutan dengan sistematisasi anggaran.
The Effect of Profitability on Firm Value Moderated by Dividend Policy (Empirical Study of IDX High Dividend Companies 20 Years 2019-2021) Utari Setia Pratiwi; Hadi Pramono; Novi Dirgantari; Slamet Eko Budi Santoso
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2375

Abstract

This research aims to examine the effect of Profitability on Firm Value with Dividend Policy as a Moderating Variable in 20 High Dividend Companies listed on the Indonesia Stock Exchange in 2019-2021. The method used for sampling in this research is by using a purposive sampling technique, obtained as many as 19 data that meet the sample criteria. The data analysis method used in this research is Moderated Regression Analysis. The results of this research prove that Profitability has no effect on Firm Value. However, the Dividend Policy variable can moderate in this case strengthening the influence of Profitability on Firm Value.