PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PADA CV. ANUGERAH ALAM NUSANTARA KABUPATEN BANTAENG
DOI:
https://doi.org/10.26618/inv.v1i1.2016Abstract
This study aims to determine the effect of quality costs on profitability at CV. Anugerah Alam Nusantara Bantaeng Regency.The research method used is descriptive method using descriptive analysis method that explains data on the use of quality costs and used Net Profit Margin (NPM) as a benchmark of company profitability. Processed data is the result of the compony’s financial statements CV. Anugerah Alam Nusantara Bantaeng Regency. The results of this study indicate thet profitability is not much influenced by the amount of overall costs CV. Anugerah Alam Nusantara district.
References
Anwar, Megawati. 2014. Pengaruh Biaya Kualitas Terhadap Profitabilitas pada PT. Sementonasa. Makassar.
Arie, erviansyah. 2013. Analisis Pengaruh Biaya Kualitas Terhadap Produk Rusak PT. Nusa Toyotetsu Corporation. Hal 5.
Blocher, Edward J., David E. Stout, Garu Cokins. 2005. Manajemen Biaya dengan Tekanan Stratejik.Di terjemahkan A. Susty Ambarriani.Jakarta : Salemba Empat.
Bustami, Bastian dan Nurlela.2010, akuntansi Biaya Mitra Wacana. Jakarta.
Feigenbaum, A.V. 2007. Kendali Mutu Terpadu. Jakarta: Erlangga.
Gaspers, Vincent. 2005. Total Quality Manajement. Jakarta : PT. Gramedia Pustaka Umum.
Gitman dan lawrence. 2009. Principles of Manajrial Finance.Pearson Addison Wesley, United States.
Gotsch, David L. dan Stanly B. Davis. 2002. Total Quality Manajement diterjemahkan oleh Benyamin Molan. Total Kualitas Manajemen. Jakarta: Prenhalindo.
Hansen, Don R dan Mowen, Maryanne M. 2009.Akuntansi Manajemen. Jakarta : Penerbit Erlangga.
Harmono. 2011. Manajemen Keuangan Berbasis Balanced Scorecard Pendekatan Teori, Kas, dan riset Bisnis. Jakarta : Bumi Aksara.
Kamaluddin. 2011. Manajemen Keuangan. Bandung: Mandar Maju.
Kasmir, Dr. 2008. Analisis Laporan Keuangan. Edisi 1. Jakarta: Rajawali Pers.
Kurniawan, Wahyu. 2014. Pengaruh Biaya Kualitas Terhadap Profitabilitas Perusahaan Pada Dealer Aceh Motor Boyolali. Hal 15.
Maidin, H Alimin. Sudirman, Indrianty dan Immanuel, Yos. 2011. Analisis Biaya kualitas Terhadap Profitabilitas Perawatan VIP Rumah Sakit Stellah Maris Makassar. Hal 10.
Mulyadi. 2014. Akuntansi biaya; Unit Penerbit dan Percetakan: Sekolah Tinggi Ilmu Manejemen YKPN.
Mursyidi. 2008. Akuntansi Biaya; Cetakan Pertama. Penerbit Rafika Aditama: Bandung.
Nasution, M.N. 2010. Manajemen Mutu Terpadu.Terpadu 2.Bogor Ghalia Indonesia.
Pradana, Lanang. 2011. Analisis Besaran Biaya Kualitas Dalam Mempengaruhi Profitabilitas Perusahaan Pada PT. Bank Jateng. Hal 24.
Prawirosentono Suyadi, 2007. Filosofi Baru Tentang Manajemen Mutu Terpadu Abad 21 , Kiat Membangun Bisnis Kompetitif, Jakarta : Bumi Aksara.
Raiborn&Kinney.2011. Akuntansi Biaya; Dasar dan Perkembangan. Penerbit Salemba Empat.
Sandang, Neriani Ester dkk. 2014. Analisis Biaya Kualitas Dalam Peningkatan Profitabilitas Perusahaan Pada CV.Ake Abadi Manado. Vol 2 No.5 Hal 1327.
Sari, Rimadhani Martika. 2013. Pengaruh Biaya Kualitas Terhadap Tingkat Profitabilitas Perusahaan pada Hotel Group Dedy Jaya.
Susanto, Budi. 2005. Pengaruh Biaya Kualitas terhadap Tingkat Profitabilitas Perusahaan. Skripsi. Bandung : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis.
Suyadi, Prawirosentono. 2007. Filosofi Baru Tentang Manajemen Mutu Terpadu Abad 21, Kiat Membangun Bisnis Kompetitif,Jakarta : Bumi Aksara.
Sutrisno. 2012. Manajemen Keuangan Teori Konsep dan Aplikasi. Yokyakarta: Ekonosia.
Swantary, Anita dan Habibie, Fachrul Husain. 2015. Anilisis Biaya Kualitas Terhadap Pofitabilitas Pada PT. Pembangunan Jaya Ancol. Vol 2. No . Hal 13.
Tandiontong, Mathius. Sitanggang, Fentri dan Carolina Verani. 2010.Pengaruh Biaya Kualitas Terhadap Tingkat Profitabilitas Perusahaan ( Study Kasus Pada PT. Majesty Hotel and Apartemen Bandung. No 2.
Tatik, Ernawati. 2010. Pngaruh Biaya Kualitas terhadap Profitabilitas (ROI) pada CV. Kobe Global Internasional. Skripsi. Bandung: Program Studi Manajemen Fakultas konomi Universias Komputer Indonesia.
Tjiptono, Fandy dan Anastasia Diana. 2007. Total Quality Manajemen.Yogyakarta: Andi.
Wibowo. 2017. Manjemen Kinerja Edisi Ketiga. Jakarta: Rajawali Pers.
Downloads
Published
Issue
Section
License
Authors who publish with Invoice: Jurnal Ilmu Akuntansi agree to the following terms:
Copyright Ownership
The copyright of all articles published in this journal remains with the author(s). However, the authors grant Invoice: Jurnal Ilmu Akuntansi the right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, even commercially, as long as proper credit is given to the original author(s) and the source.Licensing and Access
Invoice: Jurnal Ilmu Akuntansi provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published materials are available freely without subscription or payment and can be accessed, downloaded, and reused by any user provided that appropriate attribution is given.Permission for Reuse
For uses not covered by the CC BY 4.0 license, such as commercial reprints, translations, or any form of adaptation without clear attribution, users must obtain written permission from the editorial team. Requests for such permissions can be directed to the editorial office at: [insert journal email here].Plagiarism and Originality
Authors are responsible for the originality of their submissions. All articles are screened for plagiarism using appropriate tools before acceptance. Manuscripts found to contain unoriginal content or infringing materials will be rejected or retracted as per journal policy.