http://repository.president.ac.id/xmlui/handle/123456789/1209 2026-04-09T03:21:56Z 2026-04-09T03:21:56Z Weiwei, Zhu http://repository.president.ac.id/xmlui/handle/123456789/1741 2020-10-01T10:25:51Z 2010-01-01T00:00:00Z

ANALYSIS THE APPROPRIATE USING STANDARD COSTING APPLYING IN LAND COST COMPONENT OF REAL ESTATE DEVELOPMENT ACTIVITIES (A CASE STUDY OF PT SUBUR AGUNG) Weiwei, Zhu The main objective of this research is to explore and prove the appropriate using standard costing in land cost component of real estate development activities. Moreover, the writer did a deeper analysis by case study in PT Subur Agung of Ciputra Group. Standard costing usually uses in manufacturing company and consists of direct material, direct labor and factory overhead. A series of professional investigations indicate that standard costing is being applied widely in the company practice. When investing on real estate development activities, the developer would desire to realize the project cost firstly, and estimate the pre-selling price. As the researcher interned in Ciputra Group which is one of the biggest real estate development companies in Indonesia, the researcher found that Ciputra Group uses standard costing to solve these problems. How standard costing is connected with real estate development activities puzzle the researcher. From this purpose, this research used quantitative descriptive and exploratory research as the approach. The data was gathered by conducting field research in case study of PT Subur Agung, which is the subsidiary company of Ciputra Group. Meanwhile, the literature review more focused on theories about standard costing, comparing with historical cost and its application in cost budgeting, pricing determination and record the cost of goods sold. Secondary data was gotten through documentation, in-depth interview and observation in PT Subur Agung. The analysis started by knowing the conceptual situation of PT Subur Agung. The analysis of the data was presented in tables and calculation supported with detail explanation. In accordance with the cost estimation classification matrix, the variance range is in the expected accuracy rate by testing the variance percentage between standard cost and actual cost. The additional similar projects in Ciputra Group also follow the same scope. All these evidences have proved the appropriate using standard costing in land cost component of real estate development activities.

2010-01-01T00:00:00Z Desianty, Annie Clara http://repository.president.ac.id/xmlui/handle/123456789/1740 2019-08-13T12:29:57Z 2010-01-01T00:00:00Z

THE ANALYSIS OF FINANCIAL RATIO IN PREDICTING THE GROWTH OF EARNINGS IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2005 - 2008 Desianty, Annie Clara The objective of this research is to examine the usefulness of Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return on Asset (ROA), Return on Equity (ROE), Inventory Turnover (IT), Total Asset Turnover (TAT), Current Ratio (CR), Debt to Equity (DTE), and Leverage Ratio (LR) in predicting the growth of earnings in manufacturing companies. The sampling technique used in this research used in this research is purposive sampling, with some criteria, those are: (1) manufacture company listed in ISX and still operating consistently during the research period; (2) the company does not exit (delisting) on the JSE during the study period; (3) during the period of research, firm earns positive profits; (4) company that has positive financial ratio. The result of this research shows that the data has fulfill the classical assumption, such as; no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the bivariate test, found that only six ratios may entered into multivariate model, which are: Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), Inventory Turnover (IT), Total Asset Turnover (TAT), and Debt to Equity (DTE. Besides, from the regression analysis, it can be concluded, partially Inventory Turnover (IT), Total Asset Turnover (TAT), Return on Equity (ROE) and Operating Profit Margin (OPM) have a positive significant to profit growth of manufacture company. From the research also known that six variables (GPM, IT, TAT, ROE, DTE, and OPM) simultaneously have an influence in predicting the profit growth in manufacture company. The prediction percentage of those variables simultaneously is 38.7%

2010-01-01T00:00:00Z