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Apit Yuliman Ermaya
Fakultas Ekonomi Prodi Akuntansi Universitas Bale Bandung

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PENGARUH BIAYA PEMELIHARAAN ALAT-ALAT PRODUKSI TERHADAP HARGA POKOK PRODUKSI (Studi Kasus Pada PT. Unilon Textile Industries) Apit Yuliman Ermaya; Aditya Achmad Fathony; Nena Harismawati
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 7 No. 1 (2016): AKURAT Edisi Januari-April 2016 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

The study is titled "The Effect of Maintenance Cost Devices Against Production Cost of Production". Based onthetitle, the issue raisedishow much influence the maintenance costs on the cost of production. This studyaims to determinehow the effect ofthe maintenance costof production equipment against the cost of production. The method usedin this research is descriptive analytical method and verification method, whichaimstodescribeorexplain theactualnature ofthe data and proceed with the proof of the hypothesis the authors. Incollecting the necessary data, the authors conducted field research and library research. Statistical analysis used inthis study wasthe correlation analysis, regressi on analysis, analysis of the coefficient of determination, and hypothesis testing for significance testing using t-test, the period analyzed wasfor 5years from 2008 to 2012. Based onthe research results, as reflected inthe coefficient of determination, found thatthe influence ofthe maintenance costof production equipmentto theconsiderablecost of productionis 69%. Testing the hypothesis with a significance level?=0.0 5and degrees of freedom3, shows thet value (4.6210) is greater thant table (3.1825). This means that the cost of maintenance of the means of production significantly affect the cost of production, especiallyon PT. UNILON Textile Industries.
PENGARUH PENJUALAN BERSIH DAN BIAYA PRODUKSI TERHADAP LABA BERSIH (Studi kasus pada PT. Aneka Tambang (Persero), Tbk.) Apit Yuliman Ermaya; Husaeri Priatna; Hesti Alfiani
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 7 No. 2 (2016): AKURAT Edisi Mei-Agustus 2016 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Penelitian ini dilakukan dengan tujuan 1) Untuk menguji dan menganalisis signifikansi pengaruh penjualan bersih dan biaya produksi terhadap laba bersih 2) Untuk menguji dan menganalisi variabel yang dominan pengaruhnya (penjualan bersih atau biaya produksi) terhadap laba bersih PT. Aneka Tambang (Persero), Tbk. Jenis data yang digunakan adalah kuantitatif, sumber data yang digunakan data sekunder. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, Uji t, Uji f dan koefisien determinasi. Berdasarkan hasil penelitian diperoleh 1) Penjualan bersih tidak berpengaruh signifikan terhadap laba bersih PT. Aneka Tambang (Persero), Tbk. diperoleh nilai thitung 1,836 lebih kecil dari ttabel 2,511. 2) Biaya produksi tidak berpengaruh signifikan terhadap laba bersih karena diperoleh nilai thitung -1,813 lebih kecil dari ttabel 2,511. 3) penjualan bersih dan biaya produksi secara simultan berpengaruh signifikan terhadap laba bersih PT. Aneka Tambang (Persero), Tbk. Diperoleh nilai Fhitung 11,520> Ftabel 5,79, artinya kedua variabel bebas yang terdiri dari Penjualan bersih (X1) dan Biaya Produksi (X?) secara bersama-sama berpengaruh signifikan terhadap Laba bersih (Y) PT. Aneka Tambang (Persero), Tbk. Koefisien determinasi yang diperoleh adalah 82,2% dan sisanya yaitu 17,8% dipengaruhi faktor lain yang tidak diteliti oleh penulis.
PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PT. INDOSAT, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2014 Apit Yuliman Ermaya; Muhammad Iqbal; Febby Cameliana Putri
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 7 No. 3 (2016): AKURAT Edisi September-Desember 2016 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This research was conducted at PT. Indosat, Tbk. The purpose of this study was to determine the effect of liquidity and activity on profitability at PT. Indosat, Tbk, based on initial observations there is a phenomenon that has increased profitability for 8 (eight) period and this is thought to be caused by fluctuations in liquidity and activity factors. The method used is descriptive method with quantitative approach. The population used in this study is the annual financial statements of PT. Indosat, Tbk. whereas samples taken are the financial statements. Indosat, Tbk. from 2007 until 2014 or as much as 8 (eight) years. The sample selection using purposive sampling method. The data used is secondary data. Statistical methods used in this research is the analysis of multiple linear regression and multiple correlation analysis using IBM SPSS 20 version 20 program and count manually using the formula. The results showed that the partial correlation between liquidity with profitability relationships moderate and negative, as shown by the correlation of -0,481 and t-test results indicate that the effect is not significant that the t-count is smaller than t-table as well as the probability more greater than 0,05, then Ho accepted and Ha rejected. Partial correlation between the activity with very strong profitability and negative, as indicated by the correlation of -0,835 and t-test results showed that the significant influence that the ttest bigger than t-table, and the probability is less than 0,05, then Ho is rejected and Ha accepted. Simultaneous correlation between liquidity and profitability of activity with a very strong and positive, as indicated by the correlation of 0,852 and f-test results show that a significant impact is f-count is greater than f-tables as well as the probability is less than 0,05, then Ho rejected and Ha accepted. This influence is shown also by the coefficient of determination of 72,6% and the remainder are other factors that also influence but not examined by 27,4%. The conclusion that the liquidity and activity made a positive contribution to profitability in PT. Indosat,, Tbk