MADANI ACCOUNTING AND MANAGEMENT JOURNAL最新文献

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Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Pelanggan Padan NAEM 555 CUCIAN 分析影响客户Padan NAEM 555忠诚度的因素
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.38
Mardatillah Mardatillah
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Pelanggan Padan NAEM 555 CUCIAN","authors":"Mardatillah Mardatillah","doi":"10.51882/jamm.v7i2.38","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.38","url":null,"abstract":"This research aims to study and analyze the factors that influence customer loyalty at Naem 555 Laundry. This type of research is quantitative descriptive by using a sample of 103 people. The results of this study indicate that simultaneous variables of satisfaction, emotional bonding, trust, choice reduction and habit and history with company simultaneously have a significant effect to customer loyalty. Partially, satisfaction, trust, and choice reduction and habit variables have a significant effect on customer loyalty while the partial variables of emotional bonding and history with  company are not significant to customer loyalty. The variable that has the most dominant influence on customer loyalty is the satisfaction variable. \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122032593","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}
引用次数: 0
Analisa Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Kartu Prabayar dan Pasca Bayar Pada Grapari Telkomsel 分析服务质量对Telkomsel Grapari和post客户满意度的影响
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.36
Adi Hermawansyah
{"title":"Analisa Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pelanggan Kartu Prabayar dan Pasca Bayar Pada Grapari Telkomsel","authors":"Adi Hermawansyah","doi":"10.51882/jamm.v7i2.36","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.36","url":null,"abstract":"\u0000 Telkomsel adalah perusahaan operator seluler pertama di Indonesia yang mendukung perkembangan jaringan telepon seluler dan memiliki kios GraPARI di seluruh Indonesia, sehingga pelayanan pelanggan harus memberikan layanan yang baik kepada pelanggan, karena dengan kualitas layanan yang baik akan mempengaruhi tingkat kepuasan pelanggan. Penulis melakukan penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan pelanggan kartu prabayar dan pascabayar pada GraPARI Telkomsel Penajam, hasil yang dicapai mengarah pada responden pelanggan terhadap kualitas pelayanan pelanggan GraPARI Telkomsel Penajam. Strategi promosi merupakan suatu strategi yang terencana yang kompherensif dan terpadu yang diperlukan untuk mencapai tujuan perusahaan dan sasaran promosinya. Berdasarkan pengecekan dari Aplikasi SQMO dari 550 sms survey yang dikirim kepada pelanggan telkomsel yang merespon puas sebanyak 318 pelanggan dan yang merespon tidak puas sebanyak 1 pelanggan. Hal ini menunjukkan jika strategi promosi pada GraPARI Telkomsel Penajam sudah tertata dengan baik. Dari hasil analisa yang dilakukan pada GraPARI Telkomsel penajam maka dapat seyogyanya agar lebih lagi dalam hal meningkatkan metode dan strateginya dalam promo baru Telkomsel dan selalu memberitahukan kepada seluruh masyarakat terkait produk-produk terbarukan. \u0000 \u0000  \u0000  \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125158815","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}
引用次数: 0
Analisis Penjualan Minuman Thai Tea Pada Toko IL.SHOP18 Di Sangatta 分析了IL.SHOP18在Sangatta的泰国饮料销售情况
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.40
Halma Halma
{"title":"Analisis Penjualan Minuman Thai Tea Pada Toko IL.SHOP18 Di Sangatta","authors":"Halma Halma","doi":"10.51882/jamm.v7i2.40","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.40","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis penjualan minuman Thai Tea pada Toko IL.Shop 18 di Sangatta.  Penelitian ini merupakan penelitian kuantitatif deskriptif yang menggambarkan data kuantitatif yang diperoleh menyangkut keadaan subyek atau fenomena dari populasinya. Teknik sampling yang digunakan dalam penelitian ini yaitu nonprobability sampling dengan sampel penelitian seluruh populasinya, yaitu  data penjualan IL.Shop18 periode Januari 2019 – Desember 2020. Data penjualan Thai Tea yang diteliti meliputi tiga varian, yakni thai tea original, thai tea milo, dan thai green tea. Hasil penelitian menunjukkan  bahwa, volume penjualan yang terbanyak disetiap periode yaitu varian thai tea original sedangkan omset penjualan tertinggi disetiap periode yaitu thai tea milo. Harga yang terjangkau dibandingkan dengan varian rasa yang lain, menjadikan varian thai tea original memiliki total penjualan terbanyak. Penetapan harga yang cukup tinggi diiringi dengan cita rasa yang sesuai cukup diminati, menjadikan varian thai tea milo memperoleh omset penjualan tertinggi. Minuman thai tea bukan sebagai kebutuhan pokok, maka penjualan cenderung fluktuatif karena masyarakat lebih memilih untuk memenuhi kebutuhan primernya terlebih dahulu. \u0000  \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126202477","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}
引用次数: 0
Penyusunan Fungsi Produksi Tanaman Jagung 玉米作物生产功能的汇编
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.39
Ovigeria Subroto Sinaga
{"title":"Penyusunan Fungsi Produksi Tanaman Jagung","authors":"Ovigeria Subroto Sinaga","doi":"10.51882/jamm.v7i2.39","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.39","url":null,"abstract":"Corn is one of the agricultural products commonly handled by farmers. Currently corn is a commodity commodity that is being developed in Kutai Kartanegara Regency through the Corn Revolution movement. The corn revolution movement aims to increase the level of corn production in this district. \u0000One type of corn planted by farmers is sweet corn. This type of corn is preferred by consumers because it has good taste and can be used as raw material to make processed vegetables or directly consumed by boiling or baking. \u0000Farmers in planting corn certainly use various inputs or factors of production. One of the inputs that must be present is the use of corn seeds. Without the presence of corn seeds, the sweet corn cultivation activities could not be carried out. \u0000The use of inputs and outputs can be written into a production function. From this production function, we can find out how the position of using input in this sweet corn cultivation activity.  It has reached the optimal point or not. \u0000In accordance with the theory of production, a good production function can describe \"the law of diminishing returns.\" From this law, the right production function is at least a quadratic equation, and the author tries to find the cube polynomial production function. \u0000The results of the author's research on sweet corn cultivation in Manunggal Jaya Village, Tenggarong Seberang District produce a production function that occurs is a linear production function, Y = 2.5833 X. This equation shows that the production activities have not reached an optimal point. \u0000  \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116552220","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}
引用次数: 0
Studi Kelayakan Pendirian Usaha Penjualan dan Penggilingan Daging Sapi 销售企业和牛肉研磨可行性研究
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.35
Meita Sondang Riski
{"title":"Studi Kelayakan Pendirian Usaha Penjualan dan Penggilingan Daging Sapi","authors":"Meita Sondang Riski","doi":"10.51882/jamm.v7i2.35","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.35","url":null,"abstract":"Tujuan dari penelitian ini adalah menganalisis  kelayakan pendirian  usaha jasa  penjualan dan penggilingan daging sapi  di Sangatta dilihat dari keuntungan finansial. Beberapa kriteria investasi yang digunakan untuk menentukan diterima atau tidaknya sesuatu usulan usaha adalah Net Present Value (NPV), IRR (Internal Rate of Return),  BEP (Break Even Point).  Hasil penelitian di dapat NPV (Net Present Value) yang dapat dicapai selama lima tahun adalah sebesar Rp. 7.181.879.315,-  Keuntungan ini sangat  baik dengan memberikan nilai positif yang cukup tinggi, sehingga usaha proyek ini baik dan layak untuk dikerjakan. IRR sebesar  21,30 % dan Net B/C =  50,2.  Oleh karena nilai Net B/C > 1, maka  memberikan arti bahwa gagasan/usaha proyek tersebut layak untuk dikerjakan. Studi kelayakan ini menyimpulkan bahwa BEP dapat tercapai setelah 10 bulan 20 hari  dikarenakan  BEP dapat selesai waktunya lebih cepat dari pembayaran  cicilan  di bank, maka  proyek  tesrsebut  dapat direkomendasikan untuk dikerjakan. \u0000  \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133179540","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}
引用次数: 0
Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. SMART MULTIFINANCE Cabang Sangatta 智能多金融集团股份有限公司员工绩效的能力和环境影响
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-09-30 DOI: 10.51882/jamm.v7i2.37
Inda Khaerani
{"title":"Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. SMART MULTIFINANCE Cabang Sangatta","authors":"Inda Khaerani","doi":"10.51882/jamm.v7i2.37","DOIUrl":"https://doi.org/10.51882/jamm.v7i2.37","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompetensi , lingkungan kerja terhadap kinerja karyawan pada PT. Smart Multi Finance Cabang Sangatta. Penelitian ini menggunakan metode kuantitatif yakni menguji dan menganalisis data dengan perhitungan angka-angka dan kemudian menarik kesimpulan atas pengujian tersebut. Objek yang diteliti adalah keseluruhan karyawan pada PT. Smart Multi Finance Cabang Sangatta yang berjumlah 34 orang.           Dari hasil analisa diketahui bahwa : pertama, terdapat pengaruh yang signifikan antara kompetensi terhadap kinerja karyawan pada PT. Smart Multi Finance Cabang Sangatta; kedua, terdapat pengaruh yang signifikan antara lingkungan kerja terhadap kinerja karyawan pada PT. Smart Multi Finance Cabang Sangatta; ketiga, berdasarkan uji F terdapat pengaruh yang signifikan antara kompetensi dan lingkungan kerja terhadap kinerja karyawan pada PT. Smart Multi Finance Cabang Sangatta. \u0000 ","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123262521","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}
引用次数: 0
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PT. BANK RAKYAT INDONESIA, TBK (STUDI KASUS MAHASISWA POLITEKNIK NEGERI BALIKAPAPAN) 分析服务质量对印尼人民银行满意程度的影响(巴里帕潘州立理工学院学生案例研究)
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-03-16 DOI: 10.51882/jamm.v7i1.20
Bambang Jati, Ida Suriana
{"title":"ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PT. BANK RAKYAT INDONESIA, TBK (STUDI KASUS MAHASISWA POLITEKNIK NEGERI BALIKAPAPAN)","authors":"Bambang Jati, Ida Suriana","doi":"10.51882/jamm.v7i1.20","DOIUrl":"https://doi.org/10.51882/jamm.v7i1.20","url":null,"abstract":"Penelitian ini menjelaskan pengaruh kuliatas pelayanan terhadap kepuasan nasabah. Penelitian inidirancang untuk menguji tingkat pelayanan terhadap kepuasan nasabah dan untuk mengetahuiapakah kualitas pelayan berupa wujud fisik (tangibles), kehandalan (reliability), daya tanggap(responsiveness), jaminan (assurance) dan kepedulian (emphaty) berpengaruh pada kepuasannasabah. Jumlah sampel dalam penelitian ini adalah sebanyak 194 mahasiswa dimana jumlahtersebut adalah jumlah mahasiswa yang bersedia mengisi kuesioner yang telah diberikan.Jumlah sampel tersebut dengan tingkat kesalahan 5%. Dari hasil penelitian secara parsialterdapat dua variabel independen yang berpengaruh secara signifikan terhadap kepuasanpelanggan yaitu responsiveness dan empati. Kata kunci : wujud fisik, kehandalan, daya tanggap, jaminan dan kepedulian.","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134431944","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}
引用次数: 0
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO BUKU KARISMA BALIKPAPAN 市场营销包对书店销售魅力的影响
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-03-16 DOI: 10.51882/jamm.v7i1.22
Finadella Yeriska Purnomo, Sasmoyo Dimas Radityo., SE., MM
{"title":"PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO BUKU KARISMA BALIKPAPAN","authors":"Finadella Yeriska Purnomo, Sasmoyo Dimas Radityo., SE., MM","doi":"10.51882/jamm.v7i1.22","DOIUrl":"https://doi.org/10.51882/jamm.v7i1.22","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh baik secarasimultan maupun parsial faktor-faktor bauran pemasaran yang terdiri dari produk (X1),harga (X2), lokasi (X3), dan promosi (X4) terhadap keputusan pembelian (Y) pada TokoBuku Karisma Balikpapan serta untuk mengetahui variabel bauran pemasaran yangberpengaruh paling dominan terhadap keputusan pembelian. Metode penelitian yangdigunakan yaitu kuantitatif deskriptif dengan sumber data primer. Teknik pengumpulan datadengan menggunakan kuesioner, jumlah responden yang digunakan sebanyak 115 respondendan dianalisis menggunakan SPSS versi 20.0. Metode analisis yang digunakan yaitu analisisregresi linier berganda. Berdasarkan hasil uji F menunjukkan adanya pengaruh secarasignifikan antara variabel produk, harga, lokasi, dan promosi terhadap keputusan pembelianpada Toko Buku Karisma Balikpapan. Sedangkan, hasil uji t menunjukkan bahwa hanyavariabel produk, harga, dan promosi berpengaruh signifikan terhadap keputusan pembelian,sedangkan variabel lokasi tidak berpengaruh signifikan terhadap keputusan pembelian padaToko Buku Karisma Balikpapan.","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114544742","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}
引用次数: 0
TINGKAT RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DI SEKOLAH TINGGI ILMU EKONOMI (STIE) 经济学院会计专业学生的宗教信仰水平
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-03-16 DOI: 10.51882/jamm.v7i1.21
Chairun Nisa, Pipin Fitriasari
{"title":"TINGKAT RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DI SEKOLAH TINGGI ILMU EKONOMI (STIE)","authors":"Chairun Nisa, Pipin Fitriasari","doi":"10.51882/jamm.v7i1.21","DOIUrl":"https://doi.org/10.51882/jamm.v7i1.21","url":null,"abstract":"This research aims to analyze the effect of fraud diamond and the level of religiosity onacademic fraud. The population of this research is STIE Madani Balikpapan bachelor degreestudents who have taken semester 4 above. The sampling technique uses purposive samplingand the total sample is 75 respondents. Data collection of this research used questionarymethod. Analysis method is Structural Equation Modeling (SEM) with Partial Least Square(PLS) and SmartPLS 3.0 as analysis tools. The results showed that capability had a positiveeffect on academic fraud. While pressure, opportunity, rasionalization, and the level ofreligiosity do not affect on academic fraud","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115379487","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}
引用次数: 4
ANALISIS PERHITUNGAN HPP BERDASARKAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL PADA UKM. UD. MUTIARA FURNITUR BALIKPAPAN HPP根据计算方法分析全COSTING和可变COSTING作为中小企业在确定销售价格的基础。UD。广告牌家具珍珠
MADANI ACCOUNTING AND MANAGEMENT JOURNAL Pub Date : 2021-03-16 DOI: 10.51882/jamm.v7i1.23
Fauziah Yuspyani, Adi Prihanisetyo
{"title":"ANALISIS PERHITUNGAN HPP BERDASARKAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL PADA UKM. UD. MUTIARA FURNITUR BALIKPAPAN","authors":"Fauziah Yuspyani, Adi Prihanisetyo","doi":"10.51882/jamm.v7i1.23","DOIUrl":"https://doi.org/10.51882/jamm.v7i1.23","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui perhitungan HPP HPP menurut perusahaan, untukmengetahui perhitungan HPP apabila menggunakan metode yang baku, dan untuk mengetahuiperbandingan dari kedua metode tersebut serta pengaruhnya terhadap harga jual. Teknikpengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dandokumentasi. Penelitian ini termasuk penelitian kuantitatif, data yang digunakan, data primer.Hasil dari penelitian ini menunjukkan adanya kelemahan dalam perhitungan HPP perusahaan.Berdasarkan perbandingan metode full costing dan variable costing dalam perhitungan HPPperusahaan, metode perusahaan menghasilkan nilai nominal lebih rendah dibandingkan metodefull costing dan variable costing. Penelitian ini menyimpulkan bahwa perhitungan HPP yangdilakukan perusahaan kurang tepat.","PeriodicalId":262880,"journal":{"name":"MADANI ACCOUNTING AND MANAGEMENT JOURNAL","volume":"189 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114127420","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}
引用次数: 0
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