International Journal Accounting Tax and Business

Financial and Non-Financial Analysis of Dividend Policy

2022-12-10T14:30:33+07:00

This study aims to examine the effect of profitability, liquidity, solvency, and intellectual capital on dividend policy. The population in this study are health and pharmaceutical companies in the healthcare sector which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used purposive sampling in order to obtain 66 samples from 23 companies that met the criteria. Methods of data analysis using multiple regression analysis. The regression model has met the classical assumption test (normality, multicollinearity, heteroscedasticity, autocorrelation), F and R2 tests and hypothesis testing using the T test. Based on the results of this study, it shows that profitability and intellectual capital have a positive effect on dividend policy, while liquidity and solvency have no effect on dividend policy

DIFFERENCES IN METHOD IMPLEMENTATION VARIABLE COSTING AND FULL COSTING ON THE CALCULATION OF COST OF PRODUCTION IN DETERMINING PROFIT OF UMKM CIRENG HIKMAH KARAWANG

2024-05-14T16:04:20+07:00

This study aims to understand the differences in the implementation of the method variable costing and full costing on the calculation of the

cost of production in determining profits at Cireng Hikmah UMKM. The method we use is the Quantitative Method. This research is based on primary data. We obtained primary data from an interview with Mr. Asep as the owner of the UMKM Cireng Hikmah. The results of this study are; if using method variable costing the production cost per unit cireng Hikmah is Rp. 1,723/pcs, whereas if using full costing Rp. 1,818/pcs. Pak Asep sells cireng for Rp. 2,500/pcs, the profit you get if you use the method variable costing is Rp. 777/pcs and Rp. 682/pcs if using full costing. Cireng Hikmah sells 400 pcs a day, so the total profit in a day is Rp. 310,800 for method variable costing and Rp. 272,800 for method full costing. Profit generated method variable costing greater than full costing. Method Variable costing is more effective in the short term because it only takes into account variable costs, while it is more effective in the long term full costing Because

takes into account all costs attached to the product both variable costs and fixed costs

OVERVIEW COST OF PRODUCTION ' WITH CALCULATION F-COST (FULL COSTING) IN 'PEMPEK PIRLAP KARAWANG

2024-05-14T16:43:27+07:00

MSMEs have profit for public in around sake continuity their lives they choose For open business small. But MSMEs this is deep The calculation of product costs is still based on estimates, and even capital and profits be measured with estimation, This is problem Which often faced para MSMEs. So necessary knowledge that can be useful. Therefore, know the cost of the basic price Production at UMKM Pempek PIRLAP is the aim of our research. In this research We conducted interviews with the owner of Pempek PIRLAP with qualitative research descriptive. The results of this research on MSMEs produced 2,400 small and small egg pempek productions small lenjer, with 1,200 portions each per month, and selling prices for both types The pempek is Rp. 4,008.33 / portion for small egg pempek and Rp. 3,558.33 / portion For pempek small lenjer.

THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES ON COMPANY PERFORMANCE USING INFORMATION SYSTEMS AS AN INTERVENING VARIABLE

2024-05-14T19:17:15+07:00

Fenomena pencemaran karena limbah manufaktur yang terjadi di sungai Tenggang, kawasan Genuk Kaligawe Kota Semarang menandakan bahwa peningkatan dari praktik akuntansi manajemen lingkungan pada perusahaan manufaktur di Kota Semarang perlu dilakukan. Selain dapat meningkatkan kinerja lingkungan, peningkatan Praktik akuntansi manajemen lingkungan dapat pula meningkatkan kinerja perusahaan. Penelitian ini menguji pengaruh praktik akuntansi lingkungan dengan kinerja perusahaan manufaktur dengan sistem informasi sebagai variabel intervening. Populasi target adalah 501 perusahaan manufaktur tingkat sedang dan besar dengan jumlah sampel 100 perusahaan manufaktur yang merespon kuesioner. Responden adalah manajer tingkat menengah perusahaan manufaktur. Data penelitian menggunakan data primer dan menggunakan alat analisis SMART PLS 3.0 untuk pengolahan data.Hasil penelitian ini menunjukkan bahwa: (i) praktik akuntansi manajemen lingkungan terbukti berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur, (ii) praktik akuntansi manajemen lingkungan terbukti berpengaruh positif dan signifikan terhadap sistem informasi, (iii) sistem informasi terbukti berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur, (iv) Terbuktinya hasil mediasi yaitu sistem informasi memedasi secara positif dan signifikan antara praktik akuntansi manajemen lingkungan terhadap kinerja perusahaan manufaktur

Kata kunci: praktik akuntansi manajemen lingkungan, kinerja perusahaan manufaktur, sistem informasi, perusahaan manufaktur

Effect of Development Coffee Beans Liberica Karawang, and Suistanable Economic Development with Business Incubation

2024-05-15T10:15:43+07:00

This study was carried out to help develop and utilize the agricultural potential of beans coffee Liberica plantations in Parungmulya Village, Ciampel District, Karawang City, both comparatively and competitively. This development is needed in accordance with developments that have been of interest and known to the general public, since 2018 the competitive forces in this research have been carried out based on developments that have been of interest and known to the general public since 2018, analyzing the competitive advantage of Indonesian coffee (Berlin Porter's theory/Porter's Diamond Theory). to look at the demand and supply sides of the market. The research results show that to increase national competitiveness, it is necessary to develop new entrepreneurs who are strong, creative, and professional. Business/entrepreneurial incubators are an effective vehicle for developing an entrepreneurial spirit, abilities, networks and business insight in accordance with Perpress No. 27 of 2013 concerning the Development of Entrepreneurial Incubators.