Browsing by Author "Mulyawan, Ferry"

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    COMPARATIVE ANALYSIS OF SELL PRICE USING VARIABLE COSTING AND FULL COSTING
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mulyawan, Ferry
    The calculation of the cost of production is an important thing that must be considered in determining the selling price of a product. The correct and accurate calculation of the cost of goods manufactured is something that every business entity must do, because without calculating the correct cost of production, a company may have problems determining the selling price of a product. This study aims to analyze the calculation of the selling price of milk products using the calculation of the cost of production using the full costing method and variable costing in the dairy farming community in KPSP Saluyu. The data used is secondary data in the form of production cost data from cow's milk farmers in KPSP Saluyu for the period July 2018 - February 2019. The sampling technique used was purposive sampling. The variables tested were the cost of production with the full costing method, the price of production variable costing and selling price. Paired- Samples T Test is used to test the hypothesis, to analyze the average comparison of two variables in one group, namely testing the difference in the average selling price using the variable costing and full costing method of production cost. The critical value of t is determined by the degree of freedom which is equal to n-1. The level of significance is 5% or 0.05 with degrees of freedom df = n-k-1. The conclusion of this study, H0 is rejected and Ha is accepted, that is, there is a significant difference between the selling price with the variable costing and full costing method of production cost.
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    THE EFFECT OF FINANCIAL DISTRESS, LEVERAGE RATIO AND SIZE OF COMPANIES ON ACCOUNTING CONSERVATISM
    (Solid State Technology Volume: 63 Issue: 4, 2020) Dewi, Afifa Nurmala; Sutraningsih, Rini; Syari, Ziana Mutiara; Mulyawan, Ferry
    This study has a goal to determine the effect of financial distress, leverage ratio, and company size on accounting conservatism in banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The secondary data from www.idx.co.id. in the form of financial statements of banking companies were used. The samples were recruited with purposive sampling resulting in 9 companies that meet the criteria. The variables tested are financial distress (X1), leverage ratio (X2), company size (X3), and accounting conservatism (Y). Multiple linear regression and classic assumption test were used for data analysis, while F-test and t-test were used for testing the hypothesis. The critical value of t is determined by the degree of freedom equal to n-1. The level of significance is 5% or 0.05 with the degree of freedom equal to n-k-1. It is concluded that H0 is accepted and Hα is rejected, showing that financial distress, leverage ratio, and company size are not strongly correlated with accounting conservatism. Meanwhile, financial distress, leverage ratio, and company size contribute to accounting conservatism by 14%, while the remaining 86% are the other factors.
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    THE INFLUENCE OF NET PROFIT MARGIN (NPM) AND EARNING PER SHARE (EPS) ON MARKET CAPITALIZATION IN BUMN CONSTRUCTION SECTOR LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2012-2017
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mulyawan, Ferry; Saudi, Mohd Haizam Mohd
    This study aims to determine the effect of financial performance of the company's market capitalization. Independent variables was used in this study is financial performance, consists of Net Profit Margin (NPM) and Earning Per Share (EPS), while the dependent variable is the market capitalization. The sample in this study consisted of 4 BUMN field of construction listed in the Indonesia Stock Exchange 2012-2017 were selected based on specific criteria using purposive sampling method. Methods of data analysis used in this study is multiple linear regression. The results of simultaneous showed that the NPM, and EPS are simultaneously effect on market capitalization. and partially showed that only variables NPM was effect on market capitalization, whereas EPS no effect on market capitalization.