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Journal : Organum: Jurnal Saintifik Manajemen dan Akuntansi

Pengaruh Biaya Produksi terhadap Laba Kotor Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.21

Abstract

This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba kotor PT. Indo rama synthetics Tbk dan PT. Pan Brothers Tbk. Penelitian ini mengambil data laporan keuangan dari tahun 2011-2015 yang di publikasikan di BEI. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji normalitas, uji korelasi, dan uji koefisien determinasi sedangkan dalam uji hipotesis penelitian ini mengunakan uji t. Hasil penelitian ini membuktikan bahwa biaya  produksi memiliki nilai korelasi sebesar 78% menandakan hubungan yang kuat, hasil keofisien determinasi sebesar 60,8 % dan sisanya 39,2% dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini, hasil analisis regresi = Y: 167.628, 498 + 0,071X dan berpengaruh signifikan karena t-hitung = 3,522 > dari t-tabel= 1,833 dengan nilai signifikansi 0,008 > 0,05.
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih Mulyana, Asep; Pethy, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.41

Abstract

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 Susilawati, Endang; Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.33

Abstract

This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.
PENGARUH BIAYA PRODUKSI TERHADAP LABA KOTOR Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.21

Abstract

This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.
PENGARUH BIAYA OPERASIONAL DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH Mulyana, Asep; Pethy, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.41

Abstract

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
PENGARUH PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PT INDOCEMENT TUNGGAL PRAKARSA (PERSERO) TBK PERIODE TAHUN 2010-2017 Susilawati, Endang; Mulyana, Asep
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.33

Abstract

This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.