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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Infotech Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Puteri Anggi Lubis
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Inovasi Ekonomi Syariah dan Akuntansi

 1 
Perhitungan Biaya Produksi dalam Sistem Pesanan Kain Batik Abstrak IKM Batik Rasya Nureni Wildayani; Faturahman Faturahman; Puteri Anggi Lubis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.439

Abstract

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00
Pengaruh Debt To Assets Ratio (DAR) dan Debt To Equity Ratio (DER) terhadap Return On Equity (ROE) : (Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2021) Wahyu Toni Hidayat; Erwin Saputra Siregar; Puteri Anggi Lubis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.469

Abstract

The Financial Services Authority (OJK) stated that the improving conditions of the Covid-19 Pandemic had an impact on Indonesia's economic growth with growth in Q4-2021 of 5.02% (yoy). In maintaining the momentum of economic recovery during the Covid-19 pandemic, the sharia financial services industry also experienced positive growth with Indonesian sharia financial assets able to grow by 13.82% (yoy) to IDR 2,050.44 trillion in 2021, and the previous year 2020 amounted to IDR 1,801.40 trillion, while in 2019 it amounted to IDR 1,291.48 trillion and in 2018 it amounted to IDR 1,265.97 trillion. This shows that sharia finance is able to survive well during the Covid-19 era. This research aims to determine the effect of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) on Return On Equity (ROE) in companies listed on the Jakarta Islamic Index (JII) for the 2018-2021 period. The method used in this research is quantitative research methods. The sample used is companies registered on the Jakarta Islamic Index (JII). Based on the purpose sampling method, there were 9 companies that met the criteria. The results of this research show that partially the Debt to Assets Ratio (DAR) has no significant effect on Return On Equity (ROE), while the Debt to Equity Ratio (DER) has a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies. This research also shows that simultaneously Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE) in Jakarta Islamic Index companies.
Co-Authors Anzu Elvia Zahara Edo Ferdian Nugraha Erwin Saputra Siregar Faridatul Islami Faturahman Faturahman Nisa Gistia Ningsih Nureni Wildayani Rafidah Salsabila Putri Silviani Titin Agustin Nengsih Usdeldi, Usdeldi Wahyu Toni Hidayat