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Menampilkan 1–4 dari 4 artikel
Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Agnes Fanny Laurent
; Agus Munandar
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Rizaldi, Fredy
; Agus Munandar
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020
Agus Munandar
; Nabila Alifa Putri
; Setia Utami Amien
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be...
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KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021
Wiguna, Edwin
; Aulia Safira
; Agus Munandar
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power,...
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