Article Per Year (5 Year)
p-Index From 2018 - 2023
2.092
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Bina Akuntansi Jurnal Syntax Transformation BUDGETING : Journal of Business, Management and Accounting Jurnal Ekonomi Bisnis Dan Industri (EBI)
Indrawan, Andri
Universitas Muhammadiyah Sukabumi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi Moch Yusuf Guntara Maulidin; Andri Indrawan; Ade Sudarma
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1398

Abstract

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning
Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan M Alfiandri Setiawan; Andri Indrawan; Venita Sofiani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2655

Abstract

The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability. Keywords : Leverage, Cash Flow, Financial Performance
Co-Authors Acep Suherman Ade Sudarma Ade Sudarma Asep Saepul Gaos Elan Eriswanto Gianti Ajeng Cahyani Hendra Tanjung Hendri Anto Idang Nurodin M Alfiandri Setiawan Moch Yusuf Guntara Maulidin Muhammad Fakhri Ikhsan Rahmi Ambari Ridiana Febrianto Sakti Alamsyah Siti Holisoh Sri Islami Rahayu Sri Rahayu, Anisa Sudarma, Ade Tina Kartini Venita Sofiani