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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 4 No 2 (2015): JIAK" : 6 Documents clear
PERHITUNGAN TITIK IMPAS (BREAK EVENT POINT) DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of break even or recoup their calculation or computation known as the break-even points is one financial calculation that is very important in financial planning firm. Break Even Point (BEP) can be defined as a point or state where the company in its operations do not benefit and not suffer a loss. In other words, the state of gain or loss equal to zero. Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover the fixed costs, and when they left the rest is profit. If managemen wants to know the breakeven sales quantity, the amount of the total countribution margin should be equal to the total amount of fixed cost. Bakers "Bayu Sari" Petanahan is a manufacturing company engaged in the production of the production of bread. This company is mass produced bread and orders from consumers either in bulk or small. Therefore the company requires the calculation of the break-even point in order to generate accounting information useful for short-term profit planning.   Keywords: break-even point, fixed costs, variable costs, contribution margin
PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

PENILAIAN KINERJA KEUANGAN PT. PEMBANGUNAN JAYA ANCOL TBK DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA)
ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE FINANCIAL RATIO DAN ECONOMIC VALUE ADDED (EVA) PADA PT UNILEVER INDONESIA Tbk. TAHUN 2010 - 2013 Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The company financial statements comprise the financial posts that help investors to assess which companies will be chosen. Many of the considerations made by the investor before investing in them is look at the financial performance of the company. Corporate performance assessment method is one important element in the company and important to know the company. This relates to whether the performance as long as it fits with who have desired the shareholders of the company.  The purpose of this research is to know the company's financial performance with using ratio analysis on financial aspects of the Return On Equity (ROE) and EVA as well as knowing how the comparison between the ratio analysis on financial aspects of the Return On Equity (ROE)  and application of the method of EVA as a measure of financial performance.  The type of research used in this research is descriptive using a quantitative approach. The object of the research was PT. Unilever Indonesia, Tbk and subsidiaries registered in BEI period 2010 - 2013. Results from the study explained that the results of the company's financial performance as measured by the overall financial ratio analysis on financial aspects of ROE  can be said to be very good, because for four years the value  ROE above industry average. While the results of the methods of EVA period 2010 – 2013 obtained a positive result (EVA > 0) and is increasing every year, which means that the company has succeeded in creating economic value added. In other words, during the period 2010 - 2013, the return expected by shareholders as owners of the company have been can be met by the company. Whereas the results of a comparison between the methods of ROE with EVA EVA method can be concluded that in the calculation of the company's performance is more accurate than the method of financial ratios, especially since ROE on the method parameters of EVA taken into account the existence of a cost of equity of the company. Keywords: EVA, Financial Performance, Financial Ratios
PENENTUAN HARGA JUAL DENGAN MENGGUNAKAN PENDEKATAN COST PLUS Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the selling price on the production of raffia and straw. The study authors used cost plus method, as cost plus method is considered appropriate in determining the selling price. The research was conducted in the CV. Sumber Cahaya Abadi district. Karanganyar. Method of data collection conducted by the authors using the method of observation, interviews, documentation, and literature. Data analysis is to calculate the selling price and cost plus methods.             Results of research conducted at the CV. Sumber Cahaya Abadi shows that the selling price and profit generated different. Based on this, it is important that the calculation of the sale price to cost plus method to determine the selling price will be on the market that can achieve the desired profit. Keyword: selling price cost plus method.
PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN METODE  SATU SELISIH, DUA SELISIH, TIGA SELISIH DAN BOP VARIABLE COSTING
PERHITUNGAN PERBANDINGAN SELISIH BIAYA PRODUKSI DENGAN MENGGUNAKAN MODEL DUA SELISIH DAN MODEL TIGA SELISIH Astuti, Susi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of  a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under thw control of anyone. And to know the control of production costs and the impact on gross profit of an enterprise             Difference in cost of production is profitable if the costs of production standards set larger than te actual production cost. While the difference in the cost of production is not profutable I the costs of production standars set smaller then the actual prodction cost. CV Sumber Cahaya Abadi is one of the manufacturing company engaged in the production  with output in the raffia and straw. This CV are mass produces raffia and straw in bulk and serve orders from customers in both the large and small parties. Therefore the company requires the calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Recommendations can be given is monitoring the company must keep records of the cost of production in order to avoid further mistakes cost allocation and corporate presentation can further improve the control of production costs to profits by arranging periodic activity reports so that companies can get more optimal profits and had to check periodically to record the presentation of the allocation of costs in order to obtain maximum gross profit.   Keywords : Production Cost, Analysis of the Diifference in Production Cost, Production Cost Control.

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