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All Journal KEUNIS Admisi dan Bisnis Jurnal Riset Akuntansi Politala Ilomata International Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Ilomata International Journal of Management Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Applied Accounting and Management Review

Lardin - Korawijayanti

Politeknik Negeri Semarang

Author-ID : 3427814

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document

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IMPLEMENTATION OF THE ECONOMIC ORDER QUANTITY (EOQ) METHOD ON CV ANUGRAH SAKTI Fania Inasari; Lardin Korawijayanti; Musyafa Al Farizi
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

The purpose of thi study is to determine the cost of raw material inventory which is more efficient by using the Economic Order Quantity (EOQ) method at CV Anugrah Sakti. Data collection methods in this study are interviews,observation, and documentation. This research uses comparative data analysis test to assess whether or not the efficiency of raw material inventory costs at CV Anugrah Sakti is significant. The results of this study indicate that the difference in inventory costs between the company's calculations with the Economic Order Quantity (EOQ) method for chicken feather raw materials is more efficient IDR. 189,043,691 and bread raw materials with EOQ are more efficient IDR. IDR1,457,285,871. With a frequency of ordering for chicken feather raw materials as much as 7 times, with orders made once every 41 days. While the raw material for bread waste is 3 times a year, once every 106 days.

DIFFERENT TESTING OF THE PREDICTION OF BANKRUPTCY OF HEALTH SECTOR SERVICES (HOSPITALS) LISTING ON BEI BEFORE COVID-19 PANDEMIC AND COVID-19 PANDEMIC WITH SPRINGATE METHOD Lardin Korawijayanti; Rudi Handoyono; Fatchur Ridho
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

The pandemic Covid-19 has the impact of changing financial conditions that can result in bankruptcy. Bangkruptcy is the failure of company in carriying out its operational activities to generate profits and failure to pay obligations. One of the signs before the occurrence of bankruptcy in a company is financial distress. Financial distress can be seen from thefinancial statements which are a reflection of the financial condition and results of company, financial statements that can be compared in the data regarding changes that occur in the form of percentages trends and rupiah. The study aims to determine the differences in prediction of healthcare service companies (hospitals) before the pandemic Covid-19 and during the pandemic Covid-19. The population in this study are healthcare service companies (hospital) listed on the IDX for the 2019-2020 period. Samples were selected using purposive sampling method. Hypotesis testing using a different paired 2 test. The results of this study indicate that before the pandemic Covid-19 there were 2 healtcare service companies (hospitals) in the non-bankruptcy category and 5 other companies in the bangkrupt category. Meanwhile, during the pandemic Covid-19, 3 healthcare service companies (hospitals) were not bankrupt category and 4 other companies in the bangkrupt category. This study also shows that there is a significant difference between the value of the bankruptcy ratio of healthcare service companies before the pandemic Covid-19 and during the pandemic Covid-19.

Co-Authors Ardian Widiarto Arum Febrianti Ciptaningtyas Arum Febriyanti Ciptaningtias Fania Inasari Fatchur Ridho Hartono - Jati Handayani Muhammad Rois Musyafa Al Farizi Nikmatuniayah . Rikawati Rikawati Rikawati Rikawati Rudi - Handoyono Rudi Handoyono Siti - Arbainah Siti Arbainah Syafira Rosyalia Tutik Dwi Karyanti

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Journal : Applied Accounting and Management Review