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Perbandingan Metode Harga Pokok Produksi dalam Penentuan Harga Jual pada Simpang Minang Furniture Simpang Minang 家具公司在确定销售价格时采用的商品生产成本法比较
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5351
Rahmawita Veli, Asniati Bahari
{"title":"Perbandingan Metode Harga Pokok Produksi dalam Penentuan Harga Jual pada Simpang Minang Furniture","authors":"Rahmawita Veli, Asniati Bahari","doi":"10.30591/monex.v13i01.5351","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5351","url":null,"abstract":"This study aims to compare two cost of goods produced methods, namely full costing and variable costing in determining the selling price at Simpang Minang Furniture. Quantitative descriptive is an approach that is applied with the use of two types of data sources, namely primary data sources and secondary data sources. Collecting research data through interviews and documentation. From the results of the study","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"6 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478112","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
Determinants of Company Value: Corporate Social Responsibility and Financial Performance 公司价值的决定因素：企业社会责任与财务业绩
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5792
Milcha Aurellia Octalia, Endang Dwi Retnani
{"title":"Determinants of Company Value: Corporate Social Responsibility and Financial Performance","authors":"Milcha Aurellia Octalia, Endang Dwi Retnani","doi":"10.30591/monex.v13i01.5792","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5792","url":null,"abstract":"This research aimed to examine the effect of CSR (Corporate Social Responsibility), and financial performance on firm value (PBV) at mining companies 2016-2021. We collected data by using purposive sampling technique. There were 19 samples from 62 mining companies. Furthermore, in total, there were 114 data samples. The result concluded that ROI had a positive impact on corporate value. It meant the higher the ROI was, the higher the firm value would be. Consequently, it would give a positive signal to the investors. However, DER had a negative effect on PBV. This meant, how high or low the companies' DER was, the lower the firm value would be, as there were additional costs. In addition, both CSR and ROE did not affect firm value. In brief, the higher the firm value would be affected by other factors outside the research variables Keywords: corporate social responsibility, return on equity, return on investment, financial performance, firm value.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"212 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472106","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
Reaksi Harga Saham Dan Informasi Non Ekonomi Pada Perusahaan Transportasi dan Pariwisata di Indonesia 印度尼西亚运输和旅游公司的股价反应和非经济信息
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.6153
Ria Meilan, Deni Juliasari, M. Wiyono
{"title":"Reaksi Harga Saham Dan Informasi Non Ekonomi Pada Perusahaan Transportasi dan Pariwisata di Indonesia","authors":"Ria Meilan, Deni Juliasari, M. Wiyono","doi":"10.30591/monex.v13i01.6153","DOIUrl":"https://doi.org/10.30591/monex.v13i01.6153","url":null,"abstract":"","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"1 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478719","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
Faktor Internal yang Mempengaruhi Cash Holding pada Perusahaan yang Terdaftar di BEI 影响 IDX 上市公司现金持有量的内部因素
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5668
Isnaeni Rokhayati, R. Pujiastuti, Harsuti Harsuti
{"title":"Faktor Internal yang Mempengaruhi Cash Holding pada Perusahaan yang Terdaftar di BEI","authors":"Isnaeni Rokhayati, R. Pujiastuti, Harsuti Harsuti","doi":"10.30591/monex.v13i01.5668","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5668","url":null,"abstract":"Tujuan riset ini adalah mengetahui faktor internal perushaan yang dapat berpengaruh pada cash holding perusahaan yang terdaftar di bursa efek indonesia. Faktor internal perusahaan yang dapat mempengaruhi cash holding perusahaan tersebut antara lain net working capital, leverage, firm size, dan cash flow. Penelitian dilakukan terhadap perusahaan consumer goods non cyclicals pada Bursa Efek Indonesia tahun 2018-2020 dengan metode analisis data regreasi data panel dengan model terbaik random effect model. Sampel diperoleh dengan purposive sampling sebanyak 37 perusahaan. Hasil analisis menunjukkan bahwa variabel net working capital dan cash flow memiliki pengaruh secara signifikan pada cash holding. Untuk variabel leverage dan firm size tidak memiliki pengaruh pada cash holding. Diharapkan perusahaan mampu melakukan pengelolaan terhadap net working capital dan cash flow perusahaan agar cash holding selalu optimal. Bagi peneliti selanjutnya perlu memasukan variabel ekstenal perusahaan yang mungkin dapat mempengaruhi cash holding perusahaan.  Kata Kunci: Cash holding, Net working capital, Leverage, Firm Size, Cash flow.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"320 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471867","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 Cost of Debt, Capital Intensity dan Sales Growth Terhadap Tax Avoidance 规避税收的债务成本、资本强度和销售增长
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5647
Salma Wanti, Wiwit Irawati
{"title":"Pengaruh Cost of Debt, Capital Intensity dan Sales Growth Terhadap Tax Avoidance","authors":"Salma Wanti, Wiwit Irawati","doi":"10.30591/monex.v13i01.5647","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5647","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh cost of debt, capital intensity dan sales growth terhadap tax avoidance. Penelitan ini menggunakan pendekatan kuantitif asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Teknik penentuan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh sebanyak 34 perusahaan Consumer Non Cyclicals di BEI tahun 2017-2021. Pengujian yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda, yaitu uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model, uji regresi linear berganda, dan uji hipotesis dengan software eviews versi 9. Berdasarkan uji simultan diketahui bahwa cost of debt, capital intensity dan sales growth berpengaruh pada tax avoidance. Secara parsial menunjukan bahwa cost of debt, capital intensity dan sales growth berpengaruh pada tax avoidance. Kata kunci: Tax Avoidance; Cost of Debt; Capital Intensity and Sales Growth","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"95 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476200","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 Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement 财务稳定、监控不力、审计师变更、董事和首席执行官变更、伪造财务报表的图片
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.6194
Yulia Yustikasari, Yeni Priatna Sari
{"title":"Pengaruh Financial Stability, Ineffective Monitoring, Change In Auditor, Change In Director, And CEO Picture Terhadap Fraudulent Financial Statement","authors":"Yulia Yustikasari, Yeni Priatna Sari","doi":"10.30591/monex.v13i01.6194","DOIUrl":"https://doi.org/10.30591/monex.v13i01.6194","url":null,"abstract":"performed in addition to descriptive statistics. According to the statistical test findings, the Chief Executive Officer's picture, changes in directors, auditors, and financial stability all impact the financial statement's structure, but the Ineffective Monitoring variable has no bearing. Purposive sampling was used in data collection, and tests for traditional assumptions, multiple linear regression, determination coefficients, and hypotheses were performed in addition to descriptive statistics. According to the statistical test findings, the Chief Executive Officer's picture, changes in directors, auditors, and financial stability all impact the financial statement's structure, but the Ineffective Monitoring variable has no bearing.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"345 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474913","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 Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan terhadap Kebijakan Hutang 公司成长性、投资机会组合、资产结构和公司规模对债务政策的影响
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5869
Faldi Ibrahim, Imam Hadiwibowo, M. Azis
{"title":"Pengaruh Firm Growth, Investment Opportunity Set, Struktur Aset dan Ukuran Perusahaan terhadap Kebijakan Hutang","authors":"Faldi Ibrahim, Imam Hadiwibowo, M. Azis","doi":"10.30591/monex.v13i01.5869","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5869","url":null,"abstract":"The aim of this research is to determine the influence of company growth, investment opportunity set, asset structure, and company size on debt policy in banking companies listed on the Indonesia Stock Exchange between 2019 and 2022. The sample for this research is 43 companies, obtained through the use of techniques purposive sampling data collection. The results of this research show that Firm Growth has no influence on debt policy, Investment Opportunity Set has no influence on debt policy, Asset Structure has no influence on debt policy, Company Size has an influence on debt policy. Meanwhile, simultaneously Firm Growth, Investment Opportunity Set, Asset Structure and Company Size have an influence on Debt Policy..","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"98 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479595","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
Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The Covid-19 Pandemic 通过 "Covid-19 "大流行之前和期间的效率水平和不良融资看伊斯兰商业银行的财务业绩
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.6154
Taudlikhul Afkar, Ferry Hariawan, Fauziyah Fauziyah, Shinta Clarita Dwi Shera
{"title":"Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The Covid-19 Pandemic","authors":"Taudlikhul Afkar, Ferry Hariawan, Fauziyah Fauziyah, Shinta Clarita Dwi Shera","doi":"10.30591/monex.v13i01.6154","DOIUrl":"https://doi.org/10.30591/monex.v13i01.6154","url":null,"abstract":"The real sector and the financial sector have been affected by the Covid-19 pandemic for approximately 2 years. It condition makes the banking financial sector pay attention to the level of operational expenses efficiency and be careful in channeling financing in order to reduce the occurrence of bad financing caused by defaults from customers. Analysis of the capabilities of Islamic banks in Indonesia in terms of operational cost efficiency and managing problematic financing in conditions before and during the Covid-19 pandemic so that the ability of Islamic banks to manage their financial performance will be known is the aim of this research. Saturated sampling was the technique for sampling this research from the research population of 14 Islamic commercial banks in Indonesia. Documentation is used as a technique in collecting data from the combined financial reports of 14 Islamic commercial banks. Data before the pandemic can be seen from the 2018-2019 financial reports, while 2020-2021 data during the pandemic. Paired sample t-test with Jamovi media was used as a data analysis technique. The findings of this research show that during the Covid-19 pandemic, the level of efficiency and non-performing financing of Islamic banks has decreased, meaning that the financial performance of Islamic banks is better and operating costs are more efficient, problem financing is reduced, so that the potential for increased profitability is higher. Keywords: operating expenses and operational income, non-performing financing, financial performance, Islamic banking, covid-19.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"8 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479663","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 Earning Per Share dan Debt to Equity Ratio dalam Merancang Kebijakan Dividen pada Saham Perusahaan HIDIV20 设计 HIDIV20 公司股票股利政策时的每股收益和资产负债率分析
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.5997
Erli Desita Marinda, Justita Dura
{"title":"Analisis Earning Per Share dan Debt to Equity Ratio dalam Merancang Kebijakan Dividen pada Saham Perusahaan HIDIV20","authors":"Erli Desita Marinda, Justita Dura","doi":"10.30591/monex.v13i01.5997","DOIUrl":"https://doi.org/10.30591/monex.v13i01.5997","url":null,"abstract":"The study aims to investigate the influence of dividend policies, earnings per share (EPS), and debt-to-equity ratios on the share price of ten companies over a five-year period. (2018-2022). Sampling method with purposive sampling obtained 10 company samples from 50 populations at the HIDIV20 company. Research findings show that EPS and Debt to Equity Ratio have a direct and significant influence on dividend policy and stock price. Moreover, the ratio of debt to equity also significantly affects the price of stocks. However, dividend policies have no direct impact on stock prices. These results contribute to an understanding of the complex dynamics between the dividend policy, financial performance, and market value of a company that can provide guidance for companies in designing effective dividend policies, taking into account factors such as EPS and the ratio of debt to equity in optimizing shareholder value.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"196 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475058","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 Aplikasi Akuntansi UKM pada UD Putra Amalia Batik Talang Tegal UD Putra Amalia Batik Talang Tegal 中小企业会计应用分析
Monex Journal Research Accounting Politeknik Tegal Pub Date : 2024-01-31 DOI: 10.30591/monex.v13i01.6078
Dewi Kartika
{"title":"Analisis Aplikasi Akuntansi UKM pada UD Putra Amalia Batik Talang Tegal","authors":"Dewi Kartika","doi":"10.30591/monex.v13i01.6078","DOIUrl":"https://doi.org/10.30591/monex.v13i01.6078","url":null,"abstract":"","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"457 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479804","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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