This study aims to examine the effect of corporate governance and bank risk on intellectual capital performance by capital structure. Intellectual capital performance is very useful for the management, especially for managing his company. Intellectual capital performance is useful for management to make decisions about budget and investments. This research about intellectual capital performance is interesting to do because inconsistency of the results of previous research. This study use 135 banking companies. The banking companies used are listed on the Indonesia Stock Exchange for the period of 2017-2019. The method used to test the effect of each variable in this study is multiple regression linear. The results of this study prove that capital structure is able to mediate the effect of bank risk on intellectual capital performance. Capital structure can not mediate the effect of corporate governance on intellectual capital performance.
{"title":"Pengaruh CG dan Risiko Bank terhadap Kinerja Intellectual Capital yang Dimediasi oleh Capital Structure","authors":"Ayu Prasetyowati","doi":"10.37470/1.23.2.182","DOIUrl":"https://doi.org/10.37470/1.23.2.182","url":null,"abstract":"This study aims to examine the effect of corporate governance and bank risk on intellectual capital performance by capital structure. Intellectual capital performance is very useful for the management, especially for managing his company. Intellectual capital performance is useful for management to make decisions about budget and investments. This research about intellectual capital performance is interesting to do because inconsistency of the results of previous research. This study use 135 banking companies. The banking companies used are listed on the Indonesia Stock Exchange for the period of 2017-2019. The method used to test the effect of each variable in this study is multiple regression linear. The results of this study prove that capital structure is able to mediate the effect of bank risk on intellectual capital performance. Capital structure can not mediate the effect of corporate governance on intellectual capital performance.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132352112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Retno Ayu Hastuti, Tri Bodroastuti, Tantri Widiastuti
Work productivity is the ability to carry out activities that produce an output or work in accordance with the quality set, but often there are obstacles that cause the company's goals to be less achieved. Every company has a different policy on efficient sourcing. The purpose of this study was to determine and analyze how the effect of knowledge, skills, abilities, attitudes and behavior on work productivity of PT. Multi Terminal Indonesia. The population in this study were 30 employees and the entire population was sampled. The analytical tool used in this research was Multiple Linear Regression Analysis. The results showed that knowledge (X1), skills (X2), abilities (X3), behaviors (X5) had no effect on work productivity. The attitude (X4) had an effect on work productivity. The results of simultaneous hypothesis testing explained that knowledge (X1), skills (X2), abilities (X3), attitudes (X4) and behavior (X5) haved an effect on work productivity. The coefficient of determination of 0.636 means that knowledge, skills, abilities, attitudes and behavior are able to explain work productivity by 63.6%. The remaining 36.4% is explained by other variables not included in this research model.
工作效率是根据质量集执行产生输出或工作的活动的能力，但通常存在导致公司目标难以实现的障碍。每个公司在有效采购方面都有不同的政策。本研究的目的是确定和分析知识、技能、能力、态度和行为对印尼PT. Multi Terminal工作效率的影响。本研究的总体为30名员工，整个人群被抽样。本研究使用的分析工具是多元线性回归分析。结果表明，知识(X1)、技能(X2)、能力(X3)、行为(X5)对工作效率没有影响。态度(X4)对工作效率有影响。同时假设检验的结果解释了知识(X1)、技能(X2)、能力(X3)、态度(X4)和行为(X5)对工作效率的影响。决定系数为0.636，意味着知识、技能、能力、态度和行为能够解释63.6%的工作效率。剩余的36.4%是由本研究模型中未包含的其他变量解释的。
{"title":"Analisis Faktor-faktor yang Mempengaruhi Produktivitas Kerja Karyawan di PT. Multi Terminal Indonesia","authors":"Retno Ayu Hastuti, Tri Bodroastuti, Tantri Widiastuti","doi":"10.37470/1.23.2.186","DOIUrl":"https://doi.org/10.37470/1.23.2.186","url":null,"abstract":"Work productivity is the ability to carry out activities that produce an output or work in accordance with the quality set, but often there are obstacles that cause the company's goals to be less achieved. Every company has a different policy on efficient sourcing. The purpose of this study was to determine and analyze how the effect of knowledge, skills, abilities, attitudes and behavior on work productivity of PT. Multi Terminal Indonesia. The population in this study were 30 employees and the entire population was sampled. The analytical tool used in this research was Multiple Linear Regression Analysis. The results showed that knowledge (X1), skills (X2), abilities (X3), behaviors (X5) had no effect on work productivity. The attitude (X4) had an effect on work productivity. The results of simultaneous hypothesis testing explained that knowledge (X1), skills (X2), abilities (X3), attitudes (X4) and behavior (X5) haved an effect on work productivity. The coefficient of determination of 0.636 means that knowledge, skills, abilities, attitudes and behavior are able to explain work productivity by 63.6%. The remaining 36.4% is explained by other variables not included in this research model.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115138675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.
{"title":"Pengaruh Kemanfaatan NPWP, Pemahaman Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak","authors":"Tiara Putri Taurina, Nurdhiana Nurdhiana, Triani Triani","doi":"10.37470/1.22.2.171","DOIUrl":"https://doi.org/10.37470/1.22.2.171","url":null,"abstract":"Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132685486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The company’s ability to adapt and change in memanajemeni is one of the company’s actions in winning the competition. One of the keys to success in the management of such changes is the existence of organizational culture and organizational climate. Police units of teachers ‘ Praja Pontianak town is one of the Government organizations that helped organise the governance and development in the city of Pontianak. For it was then the Police Unit of teachers ‘ Praja Pontianak town should pay attention to how management practices through the application of organizational culture and organizational climate are internal in order to build a good performance for each employee. Therefore it is necessary to do an analysis of organizational culture and organizational climate on performance on a unit of Police teachers ‘ Praja Pontianak town. Problems in the study is how the influence of the dimensions of organizational culture and organizational climate on performance clerk Police teachers ‘ Praja Pontianak town? Samples done by stratified random sampling. Of the total population of 110 people taken 30% or as much as 34 people taken into the sample. Analysis for discussion of using Multiple Regression. Simultaneous test results it can be concluded that the variables of organizational climate and organizational culture has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town. From the analysis of partially can be concluded that the organizational culture and organizational climate has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town.
{"title":"Analisis Pengaruh Dimensi Budaya Organisasi dan Iklim Organisasi terhadap Kinerja Pegawai pada Satuan Polisi Pamong Praja Kota Pontianak","authors":"I. Astuti, Yusmainiar Yusmainiar","doi":"10.37470/1.21.2.149","DOIUrl":"https://doi.org/10.37470/1.21.2.149","url":null,"abstract":"The company’s ability to adapt and change in memanajemeni is one of the company’s actions in winning the competition. One of the keys to success in the management of such changes is the existence of organizational culture and organizational climate. Police units of teachers ‘ Praja Pontianak town is one of the Government organizations that helped organise the governance and development in the city of Pontianak. For it was then the Police Unit of teachers ‘ Praja Pontianak town should pay attention to how management practices through the application of organizational culture and organizational climate are internal in order to build a good performance for each employee. Therefore it is necessary to do an analysis of organizational culture and organizational climate on performance on a unit of Police teachers ‘ Praja Pontianak town. Problems in the study is how the influence of the dimensions of organizational culture and organizational climate on performance clerk Police teachers ‘ Praja Pontianak town? Samples done by stratified random sampling. Of the total population of 110 people taken 30% or as much as 34 people taken into the sample. Analysis for discussion of using Multiple Regression. Simultaneous test results it can be concluded that the variables of organizational climate and organizational culture has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town. From the analysis of partially can be concluded that the organizational culture and organizational climate has a real influence on performance of respondents on a unit of Police teachers ‘ Praja Pontianak town.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114759940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.
{"title":"Analisis Pengaruh Ketaatan dan Kompensasi Terhadap Kinerja Pegawai Pada Kantor Sekretariat Daerah Kota Pontianak","authors":"H. Hanafi, Muntaha Muntaha","doi":"10.37470/1.21.1.141","DOIUrl":"https://doi.org/10.37470/1.21.1.141","url":null,"abstract":"The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123709249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aimed to find out the influence of supply chain integration, information technology and innovation on competitive advantage. The research population comprised freight forwading company in Semarang City. The sample was selected by means of the purposive sampling technique. The sample was 100 companies. The data were collected by a questionnaire, interviews, and documentation. The data analysis technique in the study was multiple regression analysis using the program of SPSS Version 17 for Windows. The results of the study showed that supply chain integration, information technology and innovation had a significant positive effect on competitive advantage. The coefficient of determination (R2) is 0.71 or 71%, the coefficient shows that 71 % of competitive advantage is affected by supply chain integration, information technology, innovation while the remaining 29% is affected by other independent variables not study.
本研究旨在探讨供应链整合、信息技术和创新对竞争优势的影响。研究对象为三宝垄市货运代理公司。采用目的抽样法进行样本选择。样本是100家公司。数据通过问卷调查、访谈和文献收集。本研究的数据分析技术为多元回归分析，使用SPSS Version 17 for Windows程序。研究结果表明，供应链整合、信息技术和创新对竞争优势有显著的正向影响。决定系数(R2)为0.71或71%，该系数表明71%的竞争优势受到供应链整合、信息技术、创新的影响，其余29%受到其他未研究的自变量的影响。
{"title":"Analisis Pengaruh Supply Chain Integration, Teknologi Informasi dan Inovasi Terhadap Keunggulan Bersaing pada Perusahaan Freight Forwading","authors":"Lisda Rahmasari","doi":"10.37470/1.21.1.143","DOIUrl":"https://doi.org/10.37470/1.21.1.143","url":null,"abstract":"This study aimed to find out the influence of supply chain integration, information technology and innovation on competitive advantage. The research population comprised freight forwading company in Semarang City. The sample was selected by means of the purposive sampling technique. The sample was 100 companies. The data were collected by a questionnaire, interviews, and documentation. The data analysis technique in the study was multiple regression analysis using the program of SPSS Version 17 for Windows. The results of the study showed that supply chain integration, information technology and innovation had a significant positive effect on competitive advantage. The coefficient of determination (R2) is 0.71 or 71%, the coefficient shows that 71 % of competitive advantage is affected by supply chain integration, information technology, innovation while the remaining 29% is affected by other independent variables not study.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123783564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Listiyowati Listiyowati, Wenny Ana Adnanti, Iin Indarti
This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
{"title":"Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan","authors":"Listiyowati Listiyowati, Wenny Ana Adnanti, Iin Indarti","doi":"10.37470/1.21.1.144","DOIUrl":"https://doi.org/10.37470/1.21.1.144","url":null,"abstract":"This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125789374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.
{"title":"Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada PT. PLN (Persero) Rayon Jawi Pontianak","authors":"Anita Librianty, R. Yuliarto","doi":"10.37470/1.21.1.138","DOIUrl":"https://doi.org/10.37470/1.21.1.138","url":null,"abstract":"The purpose of this research is to examine the influence of obedience and compensation to performance at the office of the regional secretariat of Pontianak. The sample was 70 employees. The data was collected through questionnaire and analyzed with multiple linier regression. The result showed that obedience has a positive significant relationship to performance, while compensation didn’t have relationship to performance at the office of the regional secretariat of Pontianak.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117256563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurdhiana Nurdhiana, Wenny Ana Adnanti, Feby Kristiyani
The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.
{"title":"Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik (KAP) di Semarang","authors":"Nurdhiana Nurdhiana, Wenny Ana Adnanti, Feby Kristiyani","doi":"10.37470/1.21.1.145","DOIUrl":"https://doi.org/10.37470/1.21.1.145","url":null,"abstract":"The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115523598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.
利润是评价公司业绩的一个指标。为了实现所需的利润，需要良好的利润规划。因为有了更好的利润规划，公司在控制成本方面就会更有针对性。成本-数量-利润分析(Cost-volume-profit analysis, Cost-volume-profit)是企业进行利润规划和决策时，与成本、销售量、价格关系相关的必要资料。本研究的目的是研究如何将2015-2016年的成本-产量-利润用于UD 2016年的收入。Budi Luhur Demak。采用描述性方法。本研究结果表明，2015-2016年UD的成本-产量-利润分析。Budi Luhur利润增加，但销量下降，固定成本增加。通过这种成本-产量-利润分析，可以预测2016年达到约定利润必须达到的最低销售数量。如果公司管理层能够在盈利能力中运用成本-产量-利润分析，那就更好了。
{"title":"Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak","authors":"E. Kartika, Puji Setya Sunarka","doi":"10.37470/1.21.1.140","DOIUrl":"https://doi.org/10.37470/1.21.1.140","url":null,"abstract":"Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.","PeriodicalId":309588,"journal":{"name":"Jurnal Ilmiah Aset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125336756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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