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All Journal The Accounting Journal of Binaniaga Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan International Journal of Advanced Technology and Social Sciences (IJATSS)
Richad Alamsyah
Institut Bisnis dan Informatika Kesatuan
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Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing Noviasari, Evi; Alamsyah, Richad
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.287

Abstract

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs. Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing
Pengaruh Likuiditas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada PT Smart Tbk. Periode Tahun 2011-2019 Sofyan, Nur Annisa Oktaviani; Alamsyah, Richad
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.874

Abstract

The development of the era of globalization has made the business world in Indonesia continue to grow so that it has increased significantly from year to year. This is an attraction that spurs investors to invest their capital, especially with the implementation of free trade which encourages investors to take business units in various parts of the world or become new competitors in similar industries. Competition that occurs requires companies to be more competitive so as not to lose to compete with other companies. Therefore, to maintain the survival of the company and generate optimal profits, the company must be able to manage its finances well, meaning that financial management policies must be able to ensure the company's business continuity, by increasing all company activities and optimizing the resources they have properly. must be smart and fast in taking appropriate steps to anticipate the development of the business world with productivity competitiveness based on production efficiency and effectiveness. This study aims to obtain findings about (1) the effect of liquidity and working capital turnover partially on profitability, (2) the effect of liquidity and working capital turnover simultaneously on profitability. The type of data used in this study is secondary data, namely the quarterly financial statements of PT SMART Tbk for the period 2011-2019. The analysis used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) version 25 program. The total sample used by the author is 36 data. The results showed that liquidity had an effect on profitability. Working capital turnover has no effect on profitability. Liquidity and working capital turnover together have a positive effect on company profitability. Keywords: Liquidity, Working Capital Turnover, Profitability
The effect of insurance premiums, claims, underwriting results, on profitability with a risk-based minimum capital ratio (RBMC) as an intervening variable in general insurance companies Richad Alamsyah
The Accounting Journal of Binaniaga Vol 6, No 1 (2021): June 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i1.434

Abstract

This study aims to analyze factors that effect profitability (ROA) with insurance premium, claim and underwriting result as independent variabel and risk based capital ratio (MMBR) as an intervening variable on insurance companieswich operate in Indonesia from year 2011-2015. The sample selection was done by using purposive sampling method and based on predetermined criteria, then got sample which amounted to 72 companies. The data in this study was secondary data. Data processing is done by statistical analysis technique that is multiple linear regression analysis and sobel method for intervening test.The results of this study indicate that (1) Insurance premium has no effect on MMBR ratio, (2) claim insurance  has a negative effect on MMBR ratio, (3) Underwriting result has positive effect on MMBR ratio, (4) Insurance premium has positive effect on profitability, (5) claim insurance has a negative effect on profitability, (6) underwriting result has positive effect on profitability, (7) MMBR ratio has positive effect on profitability, (8) premium insurance, has no indirect effect on profitability through MMBR ratio. (9) claim insurance has no indirect effect on profitability through MMBR ratio, (10) underwriting result has no indirect effect on profitability through MMBR ratio.
Sosialisasi Pengenalan Instrumen Investasi Reksa Dana Kepada Pegawai PT. Reasuransi Nasional Indonesia Richad Alamsyah; Wimpi Srihandoko; Yudin Taqyuddin
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.1421

Abstract

Ditengah krisis pandemi covid-19 pengenalan serta edukasi pasar modal sebagai salah satu faktor penting dalam berinvestasi bagi pegawai PT. Reasuransi Nasional Indonesia yang bertujuan mengedukasi pegawai agar lebih mengenal instrumen serta literasi investasi khususnya reksa dana, sehingga diharapkan pegawai dapat tertarik mengikuti edukasi literasi investasi pasar modal dan berminat untuk memulai investasi ditengah kondisi pandemi yang selanjutnya dapat diaplikasikan dalam kehidupan sehari-hari dalam mengatur keuangan masing-masing pegawai. Metode pelaksanaan kegiatan pengabdian dilakukan dengan aplikasi zoom atau online yaitu pegawai diberikan pembelajaran pengenalan investasi pasar modal khususnya reksa dana, literasi keuangan, dan perlunya memulai investasi sesegera mungkin, diskusi dan tanya jawab mengenai literasi investasi reksa dana serta evaluasi kegiatan. Hasil kegiatan pengabdian, adanya peningkatan pengetahuan dan pemahaman literasi investasi reksa dana dikalangan pegawai PT. Reasuransi Nasional Indonesia baik usia milenial maupun non milenial dan permintaan pendampingan pemahaman lebih lanjut mengenai literasi dan cara berinvestasi di reksadana. Kata Kunci : Investasi Reksa Dana, Pasar Modal, Pegawai
Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing Evi Noviasari; Richad Alamsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.287

Abstract

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs. Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing
Pengaruh Likuiditas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada PT Smart Tbk. Periode Tahun 2011-2019 Nur Annisa Oktaviani Sofyan; Richad Alamsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.874

Abstract

The development of the era of globalization has made the business world in Indonesia continue to grow so that it has increased significantly from year to year. This is an attraction that spurs investors to invest their capital, especially with the implementation of free trade which encourages investors to take business units in various parts of the world or become new competitors in similar industries. Competition that occurs requires companies to be more competitive so as not to lose to compete with other companies. Therefore, to maintain the survival of the company and generate optimal profits, the company must be able to manage its finances well, meaning that financial management policies must be able to ensure the company's business continuity, by increasing all company activities and optimizing the resources they have properly. must be smart and fast in taking appropriate steps to anticipate the development of the business world with productivity competitiveness based on production efficiency and effectiveness. This study aims to obtain findings about (1) the effect of liquidity and working capital turnover partially on profitability, (2) the effect of liquidity and working capital turnover simultaneously on profitability. The type of data used in this study is secondary data, namely the quarterly financial statements of PT SMART Tbk for the period 2011-2019. The analysis used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) version 25 program. The total sample used by the author is 36 data. The results showed that liquidity had an effect on profitability. Working capital turnover has no effect on profitability. Liquidity and working capital turnover together have a positive effect on company profitability. Keywords: Liquidity, Working Capital Turnover, Profitability
Pengaruh Likuiditas Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada PT Smart Tbk. Periode Tahun 2011-2019 Nur Annisa Oktaviani Sofyan; Richad Alamsyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.874

Abstract

The development of the era of globalization has made the business world in Indonesia continue to grow so that it has increased significantly from year to year. This is an attraction that spurs investors to invest their capital, especially with the implementation of free trade which encourages investors to take business units in various parts of the world or become new competitors in similar industries. Competition that occurs requires companies to be more competitive so as not to lose to compete with other companies. Therefore, to maintain the survival of the company and generate optimal profits, the company must be able to manage its finances well, meaning that financial management policies must be able to ensure the company's business continuity, by increasing all company activities and optimizing the resources they have properly. must be smart and fast in taking appropriate steps to anticipate the development of the business world with productivity competitiveness based on production efficiency and effectiveness. This study aims to obtain findings about (1) the effect of liquidity and working capital turnover partially on profitability, (2) the effect of liquidity and working capital turnover simultaneously on profitability. The type of data used in this study is secondary data, namely the quarterly financial statements of PT SMART Tbk for the period 2011-2019. The analysis used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) version 25 program. The total sample used by the author is 36 data. The results showed that liquidity had an effect on profitability. Working capital turnover has no effect on profitability. Liquidity and working capital turnover together have a positive effect on company profitability. Keywords: Liquidity, Working Capital Turnover, Profitability
The Influence of Bank Health Levels on Share Prices in Conventional General Banking Listed on the Indonesian Stock Exchange for the Period 2019 – 2022 Richad Alamsyah; Wulan Wahyuni RP; Nilda Tartilla
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 3 (2023): November 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i3.705

Abstract

This research purpose is to analyze the impact of bank soundness on stock price both simultaneously and partially. This research conducted on several indicators which represented by each ratio. There are risk profile represented by Non Performing Loan (NPL), earning represented by Return on Asset (ROA), and capital represented by Capital Adequacy Ratio (CAR). The population was conventional banking companies listed on Indonesia Stock Exchange during 2019-2022. Sampling method used in this research was purposive sampling and obtained 36 banking companies as a sample. This research using quantitative method. Analysis technique used in this reseach was multiple linier regression. The result shows that simultaneously NPL, ROA, CAR have significant effect on stock price. Partially there was a significant and positive effect between ROA and stock price. However, Partially there was a significant and Negative effect between NPL, CAR and stock price
Co-Authors Evi Noviasari Evi Noviasari, Evi Nilda Tartilla Nur Annisa Oktaviani Sofyan Sofyan, Nur Annisa Oktaviani Wimpi Srihandoko Wulan Wahyuni RP Yudin Taqyuddin