scholarly journals INFLUENCE OF SALES AND QUALITY COSTS ON NET INCOME

2020 ◽  
Vol 3 (1) ◽  
pp. 76
Author(s):  
Asep Mulyana
Keyword(s):  
Quantitative Methods ◽  
Financial Statements ◽  
Net Income ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Trading Company ◽  
A Value ◽  
Quality Costs ◽  
Net Profit ◽  
Simultaneous Influence

Abstract: This study aims to determine (1) the effect of simultaneous sales and quality costs on net income, (2) the effect of partial sales on net income, (3) the effect of cost of quality on net income at PT Ultra Jaya Milk Industry & Trading Company Tbk. By using financial statements from 2011-2017. This research uses quantitative methods and is analyzed using multiple regression analysis. The results of the study show that the results of t count sales are 4.404 while t table = 2.776 then t count> t table. While the significance value of t hitug sales variable is 0.007 <0.05. Based on these results, sales have a positive and significant effect on net income. the result of t count quality cost is 4.088 while t table = 2.776 then t count> t table. While the significance value of the t variable sales variable is 0.009 <0.05. Based on these results, quality costs have a positive and significant effect on net income. Based on this study, it can be seen that F count shows a value of 12.592, which means greater than F table, which is equal to 6.94 with a significant value of 0.019 <0.05. This shows that the regression model can be used to predict sales variables and quality costs to net income and there is a simultaneous influence between sales and quality costs on net income.Keyword: Sales, quality costs, and net profit

scholarly journals Pengaruh Laba Bersih dan Debt to Equity Ratio terhadap Dividen pada PT. Adaro Energy Tbk 2010 - 2017

2019 ◽  
Vol 3 (2) ◽  
pp. 80-84
Author(s):  
Septi Utami ◽  
Nor Norisanti ◽  
Faizal Mulya Z
Keyword(s):  
Correlation Coefficient ◽  
Financial Statements ◽  
Multiple Correlation Coefficient ◽  
Debt Ratio ◽  
Net Income ◽  
Multiple Correlation ◽  
Net Profit ◽  
Equity Ratio ◽  
R Value ◽  
Moderate Relationship

The purpose of this study was to study the effect of net income and the Debt Ratio on Equity to Dividends at PT. Adaro Energy Tbk 2010-2017. The technique used in this study was purposive sampling. The population used in this study is the financial statements of PT. Adaro Energy Tbk, which is listed on the IDX. And the sample from financial statements is available for 32 periods (quarterly). The results of the determination coefficient test (R2) of 0.253 can be interpreted that the effect of Net Profit and Debt To Equity Ratio to Dividend is 25.3%. The remaining 74.4% is influenced by other factors not explained in this study. Based on the multiple correlation coefficient test seen from the R value of 0.503, indicating that there is a moderate relationship between Net Profit and Debt To Equity Ratio with Dividends. Based on the F test the probability value sig. 0.015 <0.05 which means that together the value of Net Profit (X1) and Debt To Equity Ratio (X2) have a significant effect on dividends (Y). Based on the t test shows that Net Profit (X1) does not significantly influence dividend (Y), Debt To Equity Ratio (X2) does not significantly influence dividend (Y).

scholarly journals KOMPARASI KINERJA KEUANGAN PERBANKAN SYARIAH BERBASIS PENDEKATAN LABA RUGI DAN NILAI TAMBAH

IKONOMIKA ◽  
2017 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Yulianti Saifudin ◽  
Yayan Pribadi
Keyword(s):  
Value Added ◽  
Financial Statements ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Net Income ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Income Statement ◽  
Net Profit ◽  
Productive Assets

Abstract-The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets, NPM, and  BOPO. The Object used in this study are listed Islamic Bank at Bank Indonesia. Population of this research are the financial statements of Islamic Banks, while the sample used was the financial statements for 2010-2014 for each income statement and the value added statement.  Analysis tool used to prove the hypothesis of this study is an independent sample t-test.The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement and Value Added Statement, while the BOPO ratio between the Income Statement and the Value Added Statement there is not a difference. 

scholarly journals Quality Management Through ISO Certification And Quality Costs Reporting: A Study Of Bahraini Companies

2011 ◽  
Vol 4 (9) ◽  
Author(s):  
Sayel Ramadhan ◽  
Raja Bucheery
Keyword(s):  
Quality Management ◽  
Information Quality ◽  
Cost Information ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Reporting ◽  
Report Quality ◽  
Quality Costs ◽  
Quality Certification ◽  
Iso Certification

This study investigates quality management by Bahraini companies through qualifying for ISO certification and measurement and reporting of cost of quality. Its main purpose is to examine the motivation behind quality certification and the extent to which Bahraini firms measure and report quality costs. A sample of 100 companies was selected at random from the Ministry of Commerce Directory. A mail questionnaire was developed and distributed to the entire sample. Eighty one companies responded to the questionnaire; a response rate of (81%) which is considered appropriate for this type of study. Of the (81) firms, (47) are ISO certified and the dominant reasons for quality certification are: to improve the firms competitive advantage; to respond to customer demands; and to reduce costs. Cost of quality reporting is adopted by (40) firms (49.4%) of the respondents to the question; (22) companies indicated that they plan to implement cost of quality reporting; and the remaining (14) companies have no plans to implement it. The most important uses of a quality cost report are: product cost information; quality cost planning; and targeting areas for process and product improvement. The main reason for not measuring quality costs are: the extensive use of non-financial measures and quality is part of the firms culture.

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

Total Quality Cost Reduction in Head Stack Assembling

2011 ◽  
Vol 110-116 ◽  
pp. 4028-4035
Author(s):  
Wari Dansakuncharoenkit ◽  
Damrong Thawesaengskulthai
Keyword(s):  
Cost Reduction ◽  
Disk Drive ◽  
Fish Bone ◽  
Quality Level ◽  
Total Quality ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Detection Ability ◽  
Quality Costs ◽  
The Cost

The PAF model, which is one of techniques about the cost of quality (CoQ), has been introduced to the head stack assembly process in the hard disk drive industry. Purpose to measure the total CoQ in the current process and use it as a tool to identify problems related to quality costs in order to find improvement plans. The total CoQ has been calculated in the percentage of the cost of quality per the cost of finished goods. Cost elements that impacted to the total CoQ have been prioritized and analyzed by using the Fish Bone diagram and the FMEA tool to find the potential causes of problems. The improvement plans have been implemented in order to reduce the chance of occurrences and improve detection ability. The result on two head stack models showed that the total CoQ could be reduced from 1.45% to 1.36% or 6.21% of improvement on the model A and reduced from 1.11% to 1.08% or 2.70% of improvement on the model B. The optimum points between the total CoQ and the quality level are 1.32% and 99.32% on the model A and 1.07% and 98.95% on the model B.

scholarly journals Analisis pengaruh biaya kualitas dalam meningkatkan profitabilitas perusahaan PT. Putra Karangetang

2020 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Ridel Tambingon ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Return On Investment ◽  
Qualitative Method ◽  
Considerable Influence ◽  
Quality Cost ◽  
Quality Costs ◽  
Net Profit ◽  
The Cost ◽  
The Impact ◽  
Descriptive Qualitative

Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by allocating greater costs to control and valuation would reduce the costs of internal failure and the cost of external failure so that the impact on profit was increasing. The purpose of this study was to analyze the effect of quality costs in increasing profitability at PT. Putra Karangetang. The method used is descriptive qualitative method and using Return On Investment (ROI) as a measure of company profitability. ROI value is influenced by the company's net profit compared to the company's total assets, and the results of research prove that quality costs incurred to produce quality products, and the contribution of quality costs greatly affect the increase in profitability of the company.

scholarly journals Quality costs of machine-building enterprises in Ukraine: a control mechanism

2020 ◽  
Vol 9 ◽  
pp. 326-336
Author(s):  
Olga Maslak ◽  
Natalya Grishko ◽  
Mariya Maslak ◽  
Maksym Skliar
Keyword(s):  
Economic Performance ◽  
Control Mechanism ◽  
Machine Building ◽  
Net Income ◽  
Quality Cost ◽  
Quality Costs ◽  
The Cost ◽  
The Impact ◽  
Practical Level ◽  
Building Enterprises

This article deals with the mechanism of quality costs management of machine-building enterprises and the assessment of the impact of these costs on the economic performance of enterprises. The analysis of literature sources on the issue of quality costs analysis has helped to identify the need to determine the determinants of quality cost items for machine-building enterprises, especially within Ukraine. The authors select national machine-building enterprises for the research. The researchers analyze the impact of the cost of sales and other types of costs on the net income from the sale of products, which is the basis for the formation of the enterprise's profits. To identify the determining quality cost items, the researchers investigate the effect of the quality cost items on the cost of sales. The article deals with making mathematical models for the studied enterprises, as well as the algorithm for performing the analysis. The results of the study indicate the impact of the cost of sales on the net income from the sale of products of enterprises, which is the most significant factor among the studied ones. The results also indicate the significant impact of certain quality cost items on the cost of sales. The results of this study can be applied at the practical level in the analysis and management of quality costs of machine-building enterprises and other industries.

scholarly journals ANALISIS PENGENDALIAN KUALITAS PRODUK TELUR ASIN PADA UD. SARI LUWIH DI DESA PADANG LUWIH

2020 ◽  
Vol 9 (6) ◽  
pp. 2332
Author(s):  
Angela Ayu Dewi Candrawati ◽  
I Nyoman Nurcaya
Keyword(s):  
Quality Control ◽  
Egg Production ◽  
Optimal Level ◽  
Statistical Quality Control ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Statistical Quality ◽  
Quality Costs ◽  
Egg Products ◽  
The Cost

Good quality in the production process, with predetermined standards will minimize damaged products. The study was conducted at UD. Sari Luwih is a manufacturing and trading company that processes and sells salted egg products. This study aims to determine the quality control system of salted egg production processes at UD. Sari Luwih is optimal or not. Research is descriptive with a qualitative approach. The sampling method is by census technique. The data used in this study, is the data on the number of damaged salted egg products in the period from October to November 2019 with a sample of 37,500 eggs saturated. The analysis technique used is statistical quality control (SQC) using Check sheets, P-charts, Fishbone diagrams, and Quality cost. The results of the analysis using the P-chart show the amount of product damage that is beyond the control limits and requires more control, whereas for quality costs in 2019, the company's actual cost of quality is Rp. 21,210,696.89 is greater than the optimum quality cost where the cost is Rp. 17,389,652.10 shows that the cost of quality control has not yet reached the optimal level. Keywords: quality cost; quality; statistical quality control; SQC.

scholarly journals The Role of Ratio Profits as the Improvement of Realization of KPR BTN Credit in PT. BTN (Persero) Tbk.

2018 ◽  
Vol 2 (1) ◽  
pp. 31
Author(s):  
Achmad Fauzi
Keyword(s):  
Financial Statements ◽  
Net Income ◽  
Operational Cost ◽  
Return On Equity ◽  
Net Interest Margin ◽  
Net Profit ◽  
Equity Ratio ◽  
Interest Margin

Mortgages are used as credit services provided by banks to customers who want a special loan to meet the needs in the construction of houses or home renovations that must be in accordance with the procedures that have been specified as a condition of completeness of KPR. Data collection methods in the preparation of this research is a qualitative research method with one case study in calculating the profit generated by Bank BTN (Bank Tabungan Negara) can be calculated by using the ratio. One of the ratios used is the profitability ratio. In the ratio of profitability, there are ratios such as: ROA (Return On Asset), ROE (Return On Equity), NIM (Net Interest Margin), and BOPO (Operational Cost). To find out the ROA (Return On Asset) ratio, net income after tax and income is required. As for calculating ROE (Return On Equity) ratio required net income after interest and taxes and capital. And for NIM (Net Interest Margin) ratio required total net profit after tax and income, while BOPO (Operational Cost) required operational and operational income. Analysis of financial statements is very important to do because at this stage the financial statements that have been calculated on the ratio already described, the ratio results obtained by PT. Bank BTN (Bank Tabungan Negara) may be decided to comply with the provisions of the BI standard provisions.

scholarly journals PENGARUH KENAIKAN LABA BERSIH PERUSAHAAN TERHADAP TIMING PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi empiris pada perusahaan LQ-45 di Indonesia yang terdaftar pada Bursa Efek Indonesia tahun 2017)

2019 ◽  
Vol 11 (03) ◽  
pp. 107-120
Author(s):  
Ahmad HIjri Alfian ◽  
Mukhlas Adi Putra
Keyword(s):  
Linear Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Net Income ◽  
Audit Process ◽  
Net Profit ◽  
Reporting Process ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to verify the increase in the company's net profit on the timing of submission of the company's financial statements on the Indonesian stock exchange. This study also has another purpose, namely to assess the influence of existing stakeholder theory which assumes that the company has a responsibility to report the condition of the company to the company's stakeholders. Companies that experience an increase in net income should report their financial statements faster than the specified time, 30 April of the previous year, to make it easier for stakeholders to make decisions.The sample of this study is 42 companies that entered the LQ-45 registered in the Indonesian Stock Exchange in the period of 2017. While the analytical method used to examine the effect of the effect of the increase in net income on the time of submission of financial statements is linear regression analysis.The results of this study indicate that the increase in net income does have a significant effect on the time of submission of financial statements, but the relationship of influence between the two is negative. It indicates the companies had increased net profit tend to be longer in delivering their financial statements, because in the financial statement reporting process which generates net income is needed general audit process to ensure that the numbers in the financial statements are accurate and accountable.

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