Pub Date : 2023-12-20DOI: 10.54066/jrea-itb.v2i1.1320
Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Latar Belakang
This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal
{"title":"Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan","authors":"Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Jawa Surabaya, Timur, Latar Belakang","doi":"10.54066/jrea-itb.v2i1.1320","DOIUrl":"https://doi.org/10.54066/jrea-itb.v2i1.1320","url":null,"abstract":"This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139168837","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}
Pub Date : 2023-12-20DOI: 10.54066/jrea-itb.v2i1.1315
Jeri Kurnia, Muhammad Rivandi, Sekolah Tinggi, Ilmu Ekonomi, ”KBP”, Padang
Company value is something important and is the company's main object to continue to increase its company value as a going concern for the company's survival in the future. This research aims to determine the effect of profitability and leverage on company value. The research population of banking sector companies, the research sample was 24 companies selected using a purposive sampling technique with an observation period of 2019-2022. The data analysis method used in this research is a panel data regression model. Based on the test results, profitability has no effect on company value and leverage has a significant positive effect on company value.
{"title":"Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022","authors":"Jeri Kurnia, Muhammad Rivandi, Sekolah Tinggi, Ilmu Ekonomi, ”KBP”, Padang","doi":"10.54066/jrea-itb.v2i1.1315","DOIUrl":"https://doi.org/10.54066/jrea-itb.v2i1.1315","url":null,"abstract":"Company value is something important and is the company's main object to continue to increase its company value as a going concern for the company's survival in the future. This research aims to determine the effect of profitability and leverage on company value. The research population of banking sector companies, the research sample was 24 companies selected using a purposive sampling technique with an observation period of 2019-2022. The data analysis method used in this research is a panel data regression model. Based on the test results, profitability has no effect on company value and leverage has a significant positive effect on company value.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"327 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139170190","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}
Pub Date : 2023-12-20DOI: 10.54066/jrea-itb.v2i1.1326
Rifdatul Hanifah, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Surabaya Jawa, Timur
In facing global market dynamics, companies tend to look for conglomeration or merger strategies to achieve greater economies of scale and increase their competitiveness. Conglomeration, mergers, and economies of scale are concepts related to industrial growth. Conglomeration refers to the merger of several companies operating in the same or related industries. A merger, on the other hand, is the merging of two different companies into one new entity. Economies of scale, in the growth stage of an industry, refer to the cost savings that occur when a company increases production by enlarging a factory.
{"title":"Konglomerasi, Merger, dan Skala Ekonomi Tahap Pertumbuhan Industri","authors":"Rifdatul Hanifah, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Surabaya Jawa, Timur","doi":"10.54066/jrea-itb.v2i1.1326","DOIUrl":"https://doi.org/10.54066/jrea-itb.v2i1.1326","url":null,"abstract":"In facing global market dynamics, companies tend to look for conglomeration or merger strategies to achieve greater economies of scale and increase their competitiveness. Conglomeration, mergers, and economies of scale are concepts related to industrial growth. Conglomeration refers to the merger of several companies operating in the same or related industries. A merger, on the other hand, is the merging of two different companies into one new entity. Economies of scale, in the growth stage of an industry, refer to the cost savings that occur when a company increases production by enlarging a factory.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"258 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139170768","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}
Pub Date : 2023-12-20DOI: 10.54066/jrea-itb.v2i1.1317
Selma Nevira, S. Putri, Anindya Frysa Irsyadi, Irda Agustin Kustiwi
This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.
本研究旨在评估 PT.Celntra Nusa Indah 公司的销售会计信息系统。Celntra Nusa Indah 的销售会计信息系统。PT.Celntra Nusa Indonesia 是一家从事煤炭贸易（煤炭贸易）的公司。从销售会计信息系统的评估结果中可以得出以下结论PT.Celntra Nusa Indonesia 的销售会计信息系统是好的，但仍有一些不足之处。这可以从清晰的组织结构中看出来，但仍有不足之处，即存在以下职能和责任的组合：出纳部门同时兼任会计部门。这两项职能的结合会给员工提供舞弊的机会，他们可以通过修改会计记录来掩盖舞弊行为。印尼 Celntra Nusa 公司的职责分工Celntra Nusa Indonesia 的职责分工仍有不足之处。研究结果表明，印尼 Celntra Nusa 公司的职责分工和执行存在以下不足：计费部门应负责制作特殊的计费报告并向客户收取账单。这是因为开票部门会收到客户开具的发票收讫证明，其中提供有关发票收讫日期、付款金额和付款时间的信息。如果这些都由发票部门完成，则仍未完成。因为发票部门已经制作了每日账单报告。
{"title":"Evaluasi Sistem Informasi Akuntasi Penjualan Dalam Meningkatkan Pengendalian Internal Pada PT. Centra Nusa Indonesia","authors":"Selma Nevira, S. Putri, Anindya Frysa Irsyadi, Irda Agustin Kustiwi","doi":"10.54066/jrea-itb.v2i1.1317","DOIUrl":"https://doi.org/10.54066/jrea-itb.v2i1.1317","url":null,"abstract":"This research aims to evaluate the Sales Accounting Information System at PT. Celntra Nusa Indah. PT. Celntra Nusa Indonesia is a company operating in the field of coal trading (Coal Trading). From the evaluation results of the Sales Accounting Information System, it was obtained. Sales Accounting Information System at PT. Celntra Nusa Indonesia is good but still has several weaknesses. This can be seen from the clear organizational structure, but there are still weaknesses, namely that there is a combination of functions and responsibilities as follows: The cashier section which also doubles as the accounting section. The combination of these two functions can provide opportunities for employees to commit fraud by changing the accounting records to cover up the fraud. done. Division of duties and responsibilities at PT. Celntra Nusa Indonesia still has shortcomings. This can be based on research results which show that there is a division and implementation of duties and responsibilities that are not appropriate as follows: The billing department should be in charge of making extraordinary billing reports and collecting bills from customers. This is because the billing department receives proof of receipt of the invoice from the customer, where information is provided regarding the date it was received, the amount of payment and the time the invoice was paid. If this is done by the invoice department, it is still not completed. Because the invoice department has made daily billing reports.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"13 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139168677","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}
Pub Date : 2023-10-10DOI: 10.54066/jrea-itb.v1i4.967
Eki Indriyanti, Ezar Nafis, Azizatun Fitriani, M. Yasin, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Kata Kunci, Transformasi Industri, Perekonomian Pembangunan Industri
In several countries that are classified as developed, the role of the industrial sector is more dominant than other sectors, the industrial sector plays a key role as an engine of economic development. The strategic role of the industrial sector as an engine of economic development is not without reason, because the industrial sector will have derivative impacts, namely increasing the value of capital capitalization, the ability to absorb a large workforce, and the ability to create added value (value added creation) from every input or basic material. which is processed.
{"title":"Transformasi Industri Dan Pembangunan Industri Terhadap Perekonomian","authors":"Eki Indriyanti, Ezar Nafis, Azizatun Fitriani, M. Yasin, Jl. Semolowaru, No.45, Menur Pumpungan, Kecamatan Sukolilo, Kata Kunci, Transformasi Industri, Perekonomian Pembangunan Industri","doi":"10.54066/jrea-itb.v1i4.967","DOIUrl":"https://doi.org/10.54066/jrea-itb.v1i4.967","url":null,"abstract":"In several countries that are classified as developed, the role of the industrial sector is more dominant than other sectors, the industrial sector plays a key role as an engine of economic development. The strategic role of the industrial sector as an engine of economic development is not without reason, because the industrial sector will have derivative impacts, namely increasing the value of capital capitalization, the ability to absorb a large workforce, and the ability to create added value (value added creation) from every input or basic material. which is processed.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321136","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}
Community development programs and partnerships. The Partnership Program was created to help small businesses grow and become independent. Qualitative descriptive research methodology was used for this investigation. This approach seeks to present a fairly clear picture of the problem under study. To conduct this investigation rigorously, PT. Pelindo Regional Kuala Tanjung Branch was assigned by the Partnership and Community Development Program (PKBL). Therefore, the researchers who wrote this report collected data on the value of receivables as of December 31, 2022. To make it easier for companies to understand the prospects of their partners, the company categorizes its partners in the payment of receivables. The four associate positions included in the classification are Current, Substandard, Doubtful, and Stuck. PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung Branch in the period of December 31, 2022 provided loans to partners from various sectors with a total of 92 partners. The total remaining receivables in the current partner classification amounted to IDR 10,729,776,409.00,-, in the non-current partner classification amounted to IDR 5,589,839,653.00,- ,in the doubtful partner classification amounted to IDR 791,912,104.00,- and the total remaining receivables in the current partner classification amounted to IDR 5,085,536,468.00,-. As we can see, the total remaining receivables between the current and current partner classifications are not too far apart like the substandard and doubtful partner classifications.
社区发展计划和伙伴关系。合作计划旨在帮助小企业成长和独立。本次调查采用了定性描述研究方法。这种方法旨在对所研究的问题进行相当清晰的描述。为了严谨地开展调查，PT.Pelindo Kuala Tanjung 地区分公司是由合作与社区发展计划（PKBL）指派的。因此，撰写本报告的研究人员收集了截至 2022 年 12 月 31 日的应收账款价值数据。为了便于公司了解合作伙伴的前景，公司对合作伙伴的应收账款支付情况进行了分类。分类中包括的四个关联位置是流动、次级、可疑和呆滞。在 2022 年 12 月 31 日期间，PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung 分公司向来自各行各业的 92 名合作伙伴提供了贷款。当前合作伙伴分类的剩余应收账款总额为 10,729,776,409.00 印尼盾，非当前合作伙伴分类的剩余应收账款总额为 5,589,839,653.00 印尼盾，可疑合作伙伴分类的剩余应收账款总额为 791,912,104.00 印尼盾，当前合作伙伴分类的剩余应收账款总额为 5,085,536,468.00 印尼盾。我们可以看到，当前合伙人分类和当前合伙人分类的剩余应收账款总额与不达标合伙人分类和可疑合伙人分类的剩余应收账款总额相差不大。
{"title":"Prosedur Pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) Pada PT. Pelabuhan Indonesia Regional 1 Cabang Kuala Tanjung Tahun 2022","authors":"Yahratun Usnan Nisa BR Pasaribu, Arnida Wahyuni Lubis","doi":"10.54066/jrea-itb.v1i4.961","DOIUrl":"https://doi.org/10.54066/jrea-itb.v1i4.961","url":null,"abstract":"Community development programs and partnerships. The Partnership Program was created to help small businesses grow and become independent. Qualitative descriptive research methodology was used for this investigation. This approach seeks to present a fairly clear picture of the problem under study. To conduct this investigation rigorously, PT. Pelindo Regional Kuala Tanjung Branch was assigned by the Partnership and Community Development Program (PKBL). Therefore, the researchers who wrote this report collected data on the value of receivables as of December 31, 2022. To make it easier for companies to understand the prospects of their partners, the company categorizes its partners in the payment of receivables. The four associate positions included in the classification are Current, Substandard, Doubtful, and Stuck. PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung Branch in the period of December 31, 2022 provided loans to partners from various sectors with a total of 92 partners. The total remaining receivables in the current partner classification amounted to IDR 10,729,776,409.00,-, in the non-current partner classification amounted to IDR 5,589,839,653.00,- ,in the doubtful partner classification amounted to IDR 791,912,104.00,- and the total remaining receivables in the current partner classification amounted to IDR 5,085,536,468.00,-. As we can see, the total remaining receivables between the current and current partner classifications are not too far apart like the substandard and doubtful partner classifications.","PeriodicalId":509053,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139321368","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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