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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Quantitative Economics and Management Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Hasugian, Hotbin
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Mathematics Other

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METODE ACTIVITY BASED COSTING (ABC) DAN TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM MENENTUKAN HARGA JUAL Purba, Sonya Pristy Salsyah; Hasugian, Hotbin; Lubis, Arnida Wahyuni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4048

Abstract

With an accurate COGS estimate, you can set a selling price that maximizes your profit. Methods for determining the COGS that categorize costs according to activities on the basis of cost allocation include Activity Based Costing (ABC) and Time Driven Activity Based Costing (TDABC). Finding out how the ABC and TDABC approaches to COGS calculation stack up against one another is the driving force for this study. This study employs a quantitative-descriptive methodology. For this study, interviews using a quantitative methodology are used to gather data. The cost of goods sold per unit for Big Stick Mushrooms, Small Stick Mushrooms, Big Crispy Mushrooms, Small Stick Mushrooms, and 500 gr Stick Mushrooms, according to the ABC method, are 6,243.28, 4,800.38, 8,008.36, 9,190.85, and 25,952.91, respectively. Big Stick Mushrooms, Small Stick Mushrooms, Big Crispy Mushrooms, and 500 gr Stick Mushrooms have COGS per unit of IDR 6,301.66, IDR 4,892.75, and IDR 4,892.75, respectively, according to the TDABC technique. 7,000,478,790,341, and 29,150,87 Indonesian rupiah. Using the TDABC technique to calculate COGS is more expensive than using the ABC approach, which impacts the product's selling price. To ensure that COGS estimates are accurate and in line with the real allocation, the TDABC technique of calculating COGS demonstrates that expenses are recognized for each product.
ANALISIS PENGENDALIAN INTERNAL ATAS SISTEM PENGGAJIAN DAN PENGUPAHAN KARYAWAN Syahfitri , Ananda; Hasugian, Hotbin; Nasution, Yenni Samri Juliati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 2 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.9.2.2024.41-51

Abstract

Penelitian ini bertujuan untuk menganalisis sistem penggajian di Perkebunan Adolina-PTP Nusantara IV Perbaungan dengan menggunakan alat analisis nilai-nilai Islam. Berdasarkan pada observasi awal, sistem tersebut belum berjalan dengan baik karena fungsi bagian keuangan kurang optimal, ketidaklengkapan dokumen pengajian, dan lemahnya pemantauan kehadiran karyawan. Peneliti menerapkan pendekatan kualitatif deskriptif untuk memperoleh pemahaman tentang sistem pengajian pada kebunan Adolina-PTP Nusantara IV Perbaungan. Melalui wawancara dengan sejumlah informan dan studi dokumentasi diperoleh hasil penelitian yaitu implementasi sistem pengendalian internal untuk pengajian masih belum optimal hal ini disebabkan oleh banyaknya pekerjaan yang harus diselesaikan oleh departemen keuangan. Selain itu, lemahnya pengendalian internal juga disebabkan oleh tidak adanya segregasi tugas antara bagian penyusun gaji dan upan dengan bagian pembayaran. Dari permasalahan tersebut, peneliti merancang solusi dengan mengintegrasikan nilai-nilai Islam yaitu amanah, keadilan, kejujuran, pengawasan, dan tanggung jawab dalam budaya perusahaan.
Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah (Studi Kasus Di Kecamatan Tanjung Pura Kabupaten Langkat) Jannah, Raudhatul; Hasugian, Hotbin; Syarvina, Wahyu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6749

Abstract

The purpose of this study was to determine the effect of accounting knowledge and length of business on the quality of MSME financial statements from a sharia accounting perspective. The method used in this research is quantitative descriptive research method, sampling is done using random sampling technique. The number of respondents reached 97 people. The results of this study indicate that educational background, length of business and business size simultaneously have a significant positive effect on the quality of MSME financial reporting. Business length and business size have a positive but insignificant effect on the quality of financial statements. And educational background has a significant positive effect on the quality of financial statements.
The Effect of Interest Rates and Financial Performance on Stock Prices with Inflation as a Moderating Variable (Stocks Listed on the Jakarta Islamic Index Period 2014-2023) Heru, Muhammad; Hasugian, Hotbin; Nasution, Juliana
Quantitative Economics and Management Studies Vol. 5 No. 5 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2869

Abstract

The purpose of this study was to determine the partial and simultaneous effect of interest rate variables and financial performance on stock prices and also to determine the inflation variable moderating the effect of interest rates and financial performance on stock prices (Stocks Listed on the Jakarta Islamic Index Period 2014-2023). This research uses a quantitative approach. The population in this study were 30 JIIcompanies. The sampling technique used was purposive sampling, so as to get a sample of 10 companies. The data used is panel data. The data analysis method used in this research is multiple linear regression analysis and moderating regression analysis (MRA). The variables used in this study are Interest Rates, Earning Per Share (EPS), Debt Equity Ratio (DER), Inflation and Stock Prices. The results showed that partially interest rates and DER had no significant effect on stock prices. While EPS has a significant effect on stock prices. Simultaneously interest rates, EPS and DER have a significant effect on stock prices. In the moderation test (MRA), partially Inflation is not able to moderate interest rates, EPS and DER on stock prices. While simultaneously Inflation is able to moderate interest rates, EPS and DER on stock prices.
Co-Authors Arnida Wahyuni Lubis Heru, Muhammad Nasution, Juliana Purba, Sonya Pristy Salsyah Raudhatul Jannah Syahfitri , Ananda Syarvina, Wahyu YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI