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Pengaruh Utang Usaha, Profitabilitas, dan Other Comprehensive Income Terhadap Audit Fee pada Industri Fast Moving Consumer Goods di Bidang F&B
Ricky Bryan D.P. Tampubolon
; Annisa Intan Kirana
; Kiki Septia Ihwan
; Moh Wildan Muzakka Khaizulmuna
; Yesha Novita Rusmana
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 4
(2025)
This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable s...
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Pengaruh Insentif Pemerintah, Price Value dan Kesadaran Lingkungan Terhadap Minat Investasi pada Kendaraan Listrik
Kiki Septia Ihwan
; Nency Revalina
; Gagah Rayi Farius
; Azka Khaylila Kanz
; Alya Carmelia Andhini
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 3
, No 3
(2025)
Investment interest in electric vehicles (EVs) in Indonesia remains relatively low despite its great potential to support the transition to clean energy. This study aims to analyze the influence of government incentives, price value perception, and environmental awareness on investment interest in electric vehicles. This research uses a quantitative approach with a survey method involving 120 respondents in the Jabodetabek area. The data were analyzed using multiple linear regression with the he...
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Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing
Kiki Septia Ihwan
; Alifa Ilmi
; Muhammad Agung Purnama
; Yuni Astuti Tri Tartiani
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 2
, No 6
(2024)
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting com...
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