Elok Dwi Vidiyastutik
Universitas Panca Marga Probolinggo

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Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Amik Veteran Porwokerto

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This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up production costs consisting of raw material costs, direct labor costs, and supporting costs. The application of the full costing method by detailing all production costs that occur including raw material costs, direct labor costs, and factory overhead costs, can determine the amount of cost of production more accurately.
Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017 Diana Susilowati; H M Saiful Bahri; Elok Dwi Vidiyastutik; Tatik Amani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.444


Return On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of α = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount ˃ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count ˃ t table, firm size partially doesn’t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other.