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All Journal Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Khusnik Hudzafidah
Universitas Panca Marga Probolinggo
Economics, Econometrics & Finance Social Sciences

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ANALISIS ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA MENARA ASRI BAKERY KOTA PROBOLINGGO Titin Krisnawati; Khusnik Hudzafidah; Samsul Ma’arip Fussoleh
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.774 KB) | DOI: 10.53363/yud.v2i1.23

Abstract

This research based on the formulation and purpose of the study on the tower scenic bakery in probolinggo for the purpose of analyzing the determination of the base price of production based on a method of activity based costing. The kind of research in this using quantitative descriptive according to the primary data and skunder. Variables used in it is composed activity based costing and the base price. Production. The data used in the analysis if data is primary data from the report production costs for years 2018 which includes data, raw material costs labor, and overhead cost as the object of research. Data collection techniques consisting of interview , observation and as well as documentation, Based on analysis techniques the data used in the cost of goods through the method of production based on abc or activity based costing, It further analyzes the results obtained from the production of torn bread with the ABC method. Based on the results of research analysis can be concluded that the calculation of hpp or the cost of production with the ABC method on the production of torn bread in the bakery salty tower at a rate per unit of production of Rp.3,965.6 per unit after the burden of production activity costs
Formation of Optimal Portfolio Using Single Index Model in Investment Decisions Joni Hendra; Khusnik Hudzafidah; Siti Chamdanah
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 | 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 Khusnik Hudzafidah
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 | 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.
The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

Abstract

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable
Co-Authors Ahmad Iskandar Rahmansyah Joni Hendra Samsul Ma’arip Fussoleh Siti Chamdanah Titin Krisnawati Umi Rahma Dhany