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Pemanfaatan Metode Activity Based Costing Dalam Sistem Informasi Akuntansi Penentuan Biaya Pada Bengkel Muji Jaya 使用基于成本信息系统的激活方法Muji Jaya工作坊
Pub Date : 2021-12-03 DOI: 10.51903/imk.v1i2.98
Sukemi Kamto Sudibyo, Fitri Puji Astuti
The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately. From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.   Keywords: estimation, cost, activity based costing
Muji Jaya Workshop在确定车身修复成本时,仍然使用纸质介质的人工估算模型,如果告知客户的车身修复成本计算不够,则收到的车身修复成本不足以满足车身工作的原材料成本和人工成本的需求,则会导致损失。如果使用的票据纸丢失或损坏,财务报表的修复和编制将会中断和拖延很长时间。这导致所有者无法快速、精确和准确地做出决策。从这些不同的问题中,无印良品作坊在会计信息系统中实施了作业成本法的使用,以确定身体修复成本,以便更容易确定身体修复成本,更准确,在提交财务报表时更容易,更有效,因为这种方法是由产品成本分配指导的。或基于所有所需活动的服务。关键词:估算,成本,作业成本法
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引用次数: 0
Persepsi mahasiswi terhadap beauty vlogger dan dampaknya pada keputusan pembelian make-up 大学生对美女视频日志的感知以及对化妆品购买决定的影响
Pub Date : 2021-12-03 DOI: 10.51903/imk.v1i2.93
Fitria Rahmi, Maya Suryani, Nelia Afriyeni
The study aims to see the effect of college student perception to beauty vlogger on the purchase decision of make-up products. The methods used in this research are quantitative methods, with incidental sampling forms and subjects for this research amounted to 201 college students in the city of Padang. These data are analyzed with simple regression analysis. The results showed that there was an effect of college student perceptions of beauty vlogger on purchasing decisions for make-up products p = 0,000 (p <0.05), which was 22%, meaning that the better the perception of beauty vlogger, the higher the purchasing decision and the remaining 78% is influenced by other variables not examined in this study.
本研究旨在观察大学生对美妆视频博主的感知对彩妆产品购买决策的影响。本研究采用定量方法,附带抽样形式,研究对象为巴东市201名大学生。对这些数据进行了简单的回归分析。结果显示,大学生对美妆视频博主的感知对彩妆产品的购买决策有影响p = 0000 (p <0.05),即22%,这意味着对美妆视频博主的感知越好,购买决策越高,其余78%受到本研究未检验的其他变量的影响。
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引用次数: 0
PENGARUH KUALITAS PELAYANAN, PROMOSI, HARGA, KUALITAS PRODUK DAN CITA RASA TERHADAP KEPUASAN PELANGGAN PADA AYAM GEPREK WARUNG ENDUS SIBUAYA 服务质量、促销、价格、产品质量和味道对客户满意的影响
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.24
Arinal Husna, Zuriani Zuriani, S. Sumitro
This study aims to determine the effect of service quality, promotion, price, product quality and taste on customer satisfaction at Geprek chicken at Endus Sibuaya stall. The population in this study are consumers who buy directly at Ayam Geprek Warung Endus Sibuaya. In this study, using a sample of 84 people. This study used the simple random sampling method, where the penarika was randomized by providing equal opportunities for each member of the population to express their opinion. In simultaneous testing (Test F), it is known that service quality, promotion, price, product quality and taste have a positive and significant effect on customer satisfaction. Partially (t test) it is known that service quality and promotion have a positive and significant effect on customer satisfaction, while price, product quality and taste have no positive and significant effect on customer satisfaction. Meanwhile, targetting and market positioning do not have a positive and significant effect on competitive advantage. Through the determinant coefficient test, the Adjusted R Square value is 0.229 or 22.9. Customer satisfaction can be explained by service quality, promotion, price, product quality and taste while 77.1 can be explained by other variables which are not discussed in this study. Testing the feasibility of the research instrument and descriptive analysis of the characteristics of the respondents used SPSS (Statistical Package For The Social Science) software.
本研究旨在确定服务质量、促销、价格、产品质量和口味对Endus Sibuaya摊位Geprek chicken顾客满意度的影响。本研究的人群是直接在Ayam Geprek Warung Endus Sibuaya购物的消费者。在这项研究中,使用了84人的样本。本研究采用简单随机抽样的方法,通过为人口中的每个成员提供平等的机会来表达他们的意见,从而使penarika随机化。在同时测试(测试F)中,我们知道服务质量、促销、价格、产品质量和口味对顾客满意度有显著的正向影响。部分(t检验)可知,服务质量和促销对顾客满意有正向显著的影响,而价格、产品质量和口味对顾客满意没有正向显著的影响。同时,目标和市场定位对竞争优势没有显著的正向影响。经决定系数检验,调整后R方值分别为0.229或22.9。顾客满意度可以通过服务质量、促销、价格、产品质量和口味来解释,而77.1可以通过其他变量来解释,这些变量在本研究中没有讨论。使用SPSS (Statistical Package For the Social Science)软件测试研究工具的可行性和对受访者特征的描述性分析。
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引用次数: 1
PENTINGNYA PROFESI AKUNTAN DALAM PENGEMBANGAN LAPORAN KEUANGAN DESA 会计专业在发展农村财务报表方面的重要性
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.46
Rindiyani Abdullah, M. Mardiana, Firawati A. Jabu, Wiwin Salim
Under Law No. 6 of 2014 which states that the village will receive funding of 1.4 Billion for rural development. Where the funds will be paid out in stages that began the first stage in April 2015. So by the constraints of the current government has not issued regulations governing the financial processing village government also states to immediately implement the process of preparation of financial statements in the village using generally accepted accounting standards, For that, is necessary to enter the village accountant for the success of the program of the government. Whereas in reality, many accounting scholars today who does not have the necessary skills to education majors. So, should the formal education system that is associated with this department more matured more. Thus, it can help to better understand the bureaucracy village again on the financial statements. But, in fact, many villagers are still not open to the arrangement report for village development standards
根据2014年第6号法律,该村将获得14亿美元的农村发展资金。这些资金将分阶段支付,第一阶段于2015年4月开始。因此受当前政府尚未出台财务处理管理条例的约束,村政府也规定要在编制财务报表的过程中立即实施使用公认会计准则,为此,进入村会计为政府方案的成功是必要的。而在现实中,今天许多会计学者谁也不具备教育专业的必要技能。所以,与这个部门相关的正规教育系统应该更加成熟。因此,这有助于更好地理解官僚主义村对财务报表的影响。但实际上,很多村民对安排报告为村发展标准仍持不开放态度
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引用次数: 0
PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.38
Agus Firmansyah, Ihwan Satria Lesmana
The return on asset value is one of the considerations that influence investors to invest in a company. The higher the return on asset, the more invested. There are several ratios that affect considerations in investing investors, including current ratio and debt to equity ratio. This study aims to determine the effect of current ratio and  debt to equity ratio on return on assets in pharmaceutical sub-sector manufacturing companies listed in IDX for the period 2015-2019. The method in this study uses quantitative method, the population in this study there are 10 pharmaceutical companies and samples used by 8 pharmaceutical companies registered in IDX witha period of cussingduring2015-2019. The results showed that partially variable  there is an influence of current ratio to return on asset, there is a negative influence of debt   to equity ratio to return on asset.
资产价值的回报是影响投资者投资公司的考虑因素之一。资产回报率越高,投资越多。有几个比率会影响投资投资者的考虑,包括流动比率和债务权益比率。本研究旨在确定2015-2019年期间在IDX上市的医药细分行业制造公司的流动比率和负债权益比率对资产收益率的影响。本研究的方法采用定量方法,本研究的人口有10家制药公司和8家在IDX注册的制药公司使用的样本,使用时间为2015-2019年。结果表明,部分变量存在流动比率对资产收益率的影响,存在负债权益比对资产收益率的负向影响。
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引用次数: 1
ANALISIS KINERJA KEUANGAN YANG MEMPENGARUHI MODAL PERUSAHAAN MULTINASIONAL DAN PERUSAHAAN DOMESTIK DI BURSA EFEK INDONESIA 影响跨国公司和国内企业资本的财务表现分析
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.42
Cindrianing Abdullah, Novelia Bulotio, Hamzah Lanuu
Financing will require working capital from a foreign affiliate of a multinational company regarding complex decision issues. This complexity arises because many financing options are available to MNC branches. MNC branches have access to funds from other affiliates and the parent as well as external sources.
在复杂的决策问题上,融资将需要跨国公司的外国子公司提供营运资金。这种复杂性的出现是因为跨国公司分支机构有许多融资选择。跨国公司分支机构可以从其他附属公司和母公司以及外部来源获得资金。
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引用次数: 0
KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERBANKAN SYARIAH DENGAN UMUR PERUSAHAAN SEBAGAI MODERASI 该公司在伊斯兰银行的知识产权披露的特点,该公司的年龄较温和
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.21
Brigitta Gilang Kinanti, Rico Elhando Badri
There are many companies that have not disclosed information regarding the intellectual capital disclosure because there are no obligations or standards governing it, so that the intellectual capital disclosure is now getting enough attention from various parties. The purpose of this study was to determine the effect of leverage, managerial ownership and company size on the disclosure of intellectual capital with the company age as the moderation in Islamic banking companies in the period of 2016-2020. This study used the associative method with the hypothesis testing using Moderating Regression Analysis (MRA). The results of this study indicated that the results of the calculation of the t-test (partial) showed that partially the variable leverage, managerial ownership and company size had a significant effect on the disclosure of Islamic banking intellectual capital in 2016-2020, while the interaction variable age and leverage (X1_M) had no significant effect on the intellectual capital disclosure. The interaction between age and managerial ownership (X2_M) did not have a significant effect on the intellectual capital disclosure, while the interaction between age and firm size (X3_M) had a significant effect on the intellectual capital disclosure. This indicated that the size of the company age when it had a high company size made it willing to disclose its intellectual capital so that investors would certainly be interested in investing in large companies.
由于缺乏相应的义务和规范,很多企业没有披露智力资本披露信息,因此智力资本披露问题受到了各方的高度重视。本研究的目的是确定2016-2020年期间杠杆、管理层持股和公司规模对伊斯兰银行公司智力资本披露的影响,其中公司年龄为调节因素。本研究采用关联方法,并采用调节回归分析(MRA)进行假设检验。本研究结果表明,t检验(偏)的计算结果显示,部分可变杠杆、管理层持股和公司规模对2016-2020年伊斯兰银行智力资本披露有显著影响,而交互变量年龄和杠杆(X1_M)对智力资本披露无显著影响。年龄与管理层持股(X2_M)的交互作用对智力资本披露没有显著影响,而年龄与公司规模(X3_M)的交互作用对智力资本披露有显著影响。这表明,当公司规模较大时,公司的规模使其愿意披露其智力资本,从而使投资者对投资大公司肯定感兴趣。
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引用次数: 0
PENGARUH KEPUASAN KERJA, SEMANGAT KERJA, DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. TIRTA MUMBUL JAYA ABADI 工作满意度、工作热情和对PT. TIRTA MUMBUL JAYA不朽员工工作生产力的补偿
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.51
Luh Kartika Ningsih, Nindya Prastiwi
Maintaining employee productivity is very important to be able to contribute the best to the sustainability of a company. The purpose of this study is to find out the relationship between the influence of Job Satisfaction, Work Spirit, and Compensation on Employee Productivity at PT. Tirta Mumbul Jaya Abadi (Yeh Buleleng). This study used quantitative method using a sample of 75 respondents. Questionnaires are used as instruments in collecting research data. The data analysis technique used is SEM (Structural Equation Modeling) with Smart PLS (Partial Least Square) 3.2.9 Full Version method. The first relationship between the Effect of Job Satisfaction on Work Productivity showed the t-statistical value of < the table (1,559 < 1,960). Work productivity showed t-statistical values > t-table (5,183 > 1,960 and 2,341 > 1,960). From the results of the study, it can be known that of the three relationships there is one different relationship that is the relationship between job satisfaction has a positive and insignificant effect on Work Productivity. While the psotif and significant relationship is shown in the relationship of Work Spirit and Compensation influence on Work Productivity
保持员工的生产力是非常重要的,能够为公司的可持续发展做出最大贡献。本研究的目的是找出工作满意度、工作精神和薪酬对PT. Tirta Mumbul Jaya Abadi员工生产力的影响关系。本研究采用定量方法,选取75名受访者作为样本。问卷被用作收集研究数据的工具。使用的数据分析技术是SEM(结构方程建模)与Smart PLS(偏最小二乘法)3.2.9 Full Version方法。工作满意度对工作效率影响的第一个关系显示t统计值<表(1559 < 1960)。工作生产率呈t统计值> t表(5183 > 1960,2341 > 1960)。从研究的结果可以知道,这三种关系中有一种不同的关系,即工作满意度对工作效率的影响是积极的,但不显著的。而在工作精神与薪酬对工作效率的影响关系中,则表现出正相关且显著的关系
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引用次数: 0
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI ASSET GROWTH PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI 影响贝上市制药公司生产规模的因素
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.31
N. Sari, M. Husni
the purpose of this study is to determine the  influence of firm size on asset growth and debt to equity ratio prices on asset growth prices and simultaneously between return on asser and debt to equity ratio on asset growth prices. The research method used is quantitative. With the number of populations and samples as many as 9 companies with 5 observation periods, the number of data used as much as 45 data from the multiplication of 9 banks x 5 years observation period. The test result of the first hypothesis (H1)is known signification value = 0.014 is smaller than at 0.05 or sig value < 0.05, then Ha  received H0  is rejected. The test result of the second hypothesis (H2)is known to signify = 0.691 greater than at 0.05 or sig value > 0.05, then Ha  rejected H0  is accepted. The results of the third hypothesis test (H3)are known  Fcount  = 5034 and Ftable  = 2.89 so Fcalculates>Ftable with a significant level above 0.05 i.e. 0.13. Based on the results of hypothesis testing can be concluded that  firm size affects the price of asset growth and debt to equity ratio has no effect on the price of asset growth and simultaneously between firm size and debt to equity ratio affects assetgrowth
本研究的目的是确定企业规模对资产增长的影响,以及负债权益比价格对资产增长价格的影响,同时确定资产收益率和负债权益比对资产增长价格的影响。使用的研究方法是定量的。人口和样本数量多达9家公司,观察期为5年,数据数量使用了9家银行乘以5年观察期的多达45个数据。第一个假设(H1)的检验结果已知显著值= 0.014小于0.05或显著值< 0.05,则拒绝接受H0的Ha。已知第二个假设(H2)的检验结果= 0.691大于0.05或sig值> 0.05,则接受Ha拒绝H0。第三次假设检验(H3)的结果已知Fcount = 5034, Ftable = 2.89,因此fcalculate >Ftable,显著水平高于0.05,即0.13。根据假设检验的结果可以得出企业规模影响资产增长的价格,负债权益比对资产增长的价格没有影响,同时企业规模和负债权益比对资产增长有影响
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引用次数: 0
KESIAPAN MANAJEMEN UMKM DI SURABAYA MENGHADAPI PERSAINGAN DI ERA BARU 在泗水,乌姆公里的管理准备面临着新时代的竞争
Pub Date : 2021-07-18 DOI: 10.46306/VLS.V1I2.35
Yuli Ermawati, Endah Supeni
A new era began with the Industrial Revolution 4.0 which was marked by digitalization and automation activities has changed the work pattern of the economy globally. Especially with the excitement of the spread of the corona virus which has rocked the world economy since the end of 2019 and peaked in 2020. The impact is not only on large companies, but also on MSMEs. The purpose of this study is to analyze the factors that influence the readiness of MSME management in Surabaya to face competition in the new era (industrial revolution era 4.0 and new normal. The influencing factors are reflected in the Global Value Chain (GVC) through business scale, productivity, access to finance / financial resources, IT application, HR competencies, owner's education level, and innovation ability. Furthermore, this research will analyze the factors that can trigger or hinder the readiness of MSMEs in facing 4.0 eraThis research uses quantitative methods. Researchers distributed questionnaires to 100 correspondents, namely MSMEs in Surabaya. Linear Regression Analysis of SPSS 21.0 statistical software packages used in the model and hypothesis testing in this study. The conclusion of this study is that productivity, access to finance / financial resources, IT application, HR Competency, Education Level, and Innovation ability affect the readiness of SME Management in Surabaya in the face of the industrial revolution era 4.0, while Business Scale does not affect the readiness of SME Management in Surabaya in the face of the industrial revolution era 4.0
以数字化和自动化为标志的工业革命4.0开启了一个新时代,改变了全球经济的工作模式。特别是自2019年底以来震撼世界经济并在2020年达到顶峰的冠状病毒的传播令人兴奋。不仅大公司受到影响,中小微企业也受到影响。本研究的目的是分析影响泗水中小微企业管理层面对新时代(工业革命4.0时代和新常态)竞争准备程度的因素。影响因素通过业务规模、生产力、获得资金/金融资源、IT应用、人力资源能力、所有者的教育水平和创新能力反映在全球价值链(GVC)中。此外,本研究将分析触发或阻碍中小微企业面对4.0时代的准备程度的因素。本研究采用定量方法。研究人员向100名通讯员(即泗水的中小微企业)分发了调查问卷。线性回归分析采用SPSS 21.0统计软件包进行模型和假设检验。本研究的结论是,生产力、融资/金融资源获取、IT应用、人力资源胜任力、教育水平和创新能力影响泗水中小企业管理面对工业革命4.0时代的准备程度,而业务规模不影响泗水中小企业管理面对工业革命4.0时代的准备程度
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引用次数: 0
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