Such rapid development in the business world, especially for SMEs, will greatly JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852       JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     JIAKES   Jurnal Ilmiah Akuntansi Kesatuan Vol. 7 No 2 , 2019 pg. 246 - STIE Kesatuan ISSN 2337 – 7852     strengthen competitiveness between the scale of the company. The business development must be a concern for business owners to improve the quality of their business. The company must process the data resulting from its business operations into valuable information for quick and accurate decision making, in order to know how the business development is able to compete or not with its competitors. Information technology is said to help SMEs in providing the infrastructure needed to provide the right information for their users. The purpose of this research is to see how accurate program help business owners in preparing financial statements. This type of research is a qualitative descriptive type by conducting observations and interviews directly to CV Percetakan Karya. The result of this study shows that the accurate program can make easier to compile CV Percetakan Karya financial statements, the resulting report in the form of income statement and balance sheet report. The accurate program also makes easier fo CV Percetakan Karya to entry transaction data into the accurate program. The accurate program can provide detailed and complete financial statements, so companies can easily analyze the financial statements.

Financial ratios are used to assess management performance in a period of reaching the target as determined. The purpose of this study is (1) to find out how much the partial influence of roa, cr and quick ratio have on stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. (2) to find out how much influence together returns on assets, current ratio and quick ratio to stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. The analytical method used in this study is descriptive statistics. Data was tested using E-Views 10. Partial testing with the t test gets the return on assets and the current ratio does not significantly influence stock returns. Whereas the quick quick ratio has a significant effect on stock returns. Simultaneous test results with f test, namely roa, cr and quick ratio together do not significantly influence stock returns.

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while   the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors.  Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal

The purpose of this study was to determine the implementation of compliance audit at The 101 Suryakancana Bogor Hotel, knowing the achievement of Bogor 101 The Hotel Suryakancana through a predetermined procedural policy, and knowing whether compliance audit is influential in achieving the 101 The Suryakancana Bogor Hotel goal. The method used in this study is a qualitative descriptive method. This method aims to understand the phenomena that occur based on existing theories compared to practice when conducting research in the field. The author explains the implementation of compliance audit, achievement of organizational objectives, and compliance audit as a tool to achieve organizational goals. The results showed that the implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor was conducted through five stages: audit planning, audit testing and evaluation, reporting of audit findings, recommendations and monitoring and follow-up. Audit Compliance at The 1O1 Suryakencana Bogor Hotel can be said to be "Good" because it has an average value of 5 in period I and period II auditing and does not experience a change in criteria. In its achievement and service goals, The 1O1 Suryakencana Bogor Hotel has provisions and standards or SOP (Standard Operating Procedures) and rules regarding grooming for employees to provide a good image to guests staying at the hotel. The implementation of grooming and SOP regarding the arrival of guests has been carried out well, but there are several stages and rules that are not obeyed by the relevant department staff, so the stages and rules cannot be fully achieved. The implementation of compliance audit at The 1O1 Suryakencana Hotel Bogor has been running well, especially in hotel services, evidenced by reduced audit findings in period I and period II and findings between period I and period II are not the same and not repeated. Additionally, hotel revenue receipts after the first audit period experienced an increase in the following month Achievement of the objectives of the hotel is increasingly achieved. Satisfaction and comfort of guests or customers are also fulfilled supported by the image provided by the hotel through its employees and compliance with applicable procedures.

Internal Audit functions to assess the results of the activities of an organization. The assessment consists of assessing organizational structure, planned activities, policies, employee performance, and compliance with procedures. Internal Audit is needed in organizations or companies that are engaged in production and services, to direct the company's operations, prevent the use of the system, and protect accounts receivable. Internal audit works independently on the company by conducting checks and evaluations that produce suggestions in the form of improvements to the management and control of the entities examined in this case are receivables.            The purpose of this study was to find out how the role of internal audit, to solve problems and the efforts made in internal control of receivables at PT. Pos Indonesia Persero Depok Branch.             The research method used is descriptive qualitative, by collecting data related to existing problems in the company, in accordance with the basics of the theory studied. Data collected, used to solve existing problems.             The results of the study show that internal audit implementation at PT. Pos Indonesia Persero Depok Branch has been good, so the control of accounts receivable has been running properly. Supervision of the company's performance must continue to be carried out by the internal audit so that there are no violations and improvements to the audit results are carried out according to input from the Internal audit. In addition, the internal audit should understand  the activities of the auditee (the audited party), so that in conducting the audit as expected.

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement.             The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing.             Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

This research was conducted at Vania Bogor Hospital which is located at Jalan Siliwangi No.42, Sukasari, Bogor Timur, Kota Bogor, West Java 16142. The purpose of this study was to find out the Suitability of Calculation, Deposit and Reporting at Vania Bogor Hospital in 2015-2016 by Regulation The Director of Tax as stated in PER 32 / PJ / 2015 and PER 16 / PJ / 2016 and Knowing the Suitability of Recordings conducted by Vania Bogor Hospital with generally accepted Accounting Standards.              This research is a qualitative research with a descriptive approach. This method is used with the aim to answer and provide an overview of the analysis of calculation, recording, depositing and reporting PPh Article 21. The analysis method used by the writer is descriptive qualitative writing, which is an attempt to collect and compile a data, then analyze the data . Descriptive analysis is the data collected is in the form of numbers.              The results of the research show that the calculation, recording, depositing and reporting conducted by Vania Bogor Hospital is in accordance with the generally accepted tax regulations and accounting standards. However, there are some SPT for Correction Periods in Reporting that were carried out by Vania Bogor Hospital which was caused by being wrong in calculating the number of employees. For Vania Bogor Hospital employees who are responsible for Article 21 PPh, it is advisable to do the right calculation between the number of employees who are still working and the number of employees who are no longer working at Vania Bogor Hospital.

Constructions services company has unique characteristics, where the consctruction project arenot all resolve in one accounting period and generally conducted in mid-construction. Necessitatingspecial metods used by construction companies to claim there income and the burden by payingattention to stage of completion of contract activity. The use of methods that are not appropriaterevenue recognition will affect the recognition of expenses that impact the company’s periodicearnings. The research objective was to evaluate the method of recognition revenue and expenses onits construction contract with the Financial Accounting Standards, IAS 11 which came into forceeffectively on 2012. With to have validity of IAS 11 in the year 2012, expected the company whichis engaged in construction services are able to apply IAS 11 in the implementation of recognitioncontract revenue and expenses. Research on the author is in the PT Kreasinta Namora located onJl. Kalibata Tengah 17A No 12 South Jakarta is a company engaged in building constructionsand interior design. The result showed that PT Kreasinta Namora has been followed andimplemented showed that PT Kreasinta Namora has been followed and implemented by both theFinancial Accounting Standards, contract revenue and contract expenses associated withconstruction contracts are recognized at their respective jobs as revenue and expenses with respect tothe contract activity (percentage of completion), in accordance with IAS 11.

Bank, as financial institutions in banking, is a unique and exciting company to be exploredfurther because the bank as intermediary media have an important role and more or less influencedthe development of a country's interconnected economy, especially in Indonesia. Given the bank'sunderstanding of itself as an institution that functions as a funding channel to the communitiesthat need, it iscertainly not free from two things likely happened to the bank itself, could lead to thepositive impact of increased interest earned from lending or risk of the debtor problematic.Evaluation conducted to determine whether internal controls are adequate conducted by thecompany and assist management in securing credit. Research on the author is in the PT. Bank XCluster Micro Business Unit (Central Branch) located in Bogor. PT. Bank X is a companyengaged in banking. Based on the results obtained from the authors note that the company'sinternal controls are carried out in the PT. Bank X is represented by the Cluster Manager isadequate. Control is inadequate because it was the clarity of separation of duties, creditauthorization, and appropriate documents. Internal control is performed by the Cluster Manager isupdated from time to time. The results of a study conducted by researchers showed that the internalcontrol carried out by PT. Bank X was instrumental in securing the provision of credit and internalcontrol systems are contained in the PT. Bank X has been inadequate. This can be seen from eachof the components that make up the internal controls at PT. Bank X. With the separation ofduties, imposed credit policy and authorization functions loans are already well underway. It isalso seen from the Internal Control Flowchart Questionnaire and that the company has met all fivecomponents of internal control system according to COSO. Credit system and its protection goeswell and there is evidence that in accordance with the loan documents.

One way to define the company's goals is to create a plan, one that cost planning is essential inthe operation of the company activity. Preparation, control, until the realization of the budget is animportant factor in the control of management. Good management control will be reflected from asound budget planning from start budgeting to realization in which the control of the use of thebudget includes the cost of the company. The purpose of this study was to determine the function ofa planning application to the realization anggarabn budget costs play an important role in themanagement control process in order to achieve the goals set previously by the company. Theresearch was conducted by the author. PT. Asuransi Jiwasraya (Persero) Bogor is located atPajajaran Street 45 Bogor. The results of this study show that the variance resulting from budgetplanning to the realization greatly affects the level of management control of the company. In otherwords, the efficiency of which is determined by the value of variance budget planning process aswell as cost control processes that will better demonstrate the value of the level of managementcontrol of the company.

Inventories are important in making sales for the company to meet consumer demand, so asexpected to be able fill up market needs and utilize existing opportunities to earn income. Ownedstock company must supply the optimum value, so as to meet every demand with minimum cost.then the company can use the method of economic order quantity (EOQ) calculation of theoptimum amount of inventory. By using the EOQ method is the cost incurred for the procurementof supplies to be more minimal. The purpose of this study was to determine how theimplementation of the EOQ method and inventory costs that occurred in the company, as well as tofind out how the role of the EOQ method in the company stock cost efficiently. Research on theauthor is in the PT. Setiajaya Mobilindo Bogor. PT. Setiajaya Mobilindo Bogor is a companywhich engaged in sales, service and spareparts. The results obtained by the method of economicorder quantity (EOQ) ordering the company to find out how economical for each inventory itemand find out the frequency of bookings for a period and when ordering goods to be redone, so thedemand for goods can be satisfied in the maximum. Thus the economic order quantity (EOQ)method important to act in efficient of suppy cost in that company.

The development of Islamic banking in indonesia is getting better, a lot of banks that finallyopened a subsidiary engaged in the field of sharia or islamic business units. This is because theopening of the eyes of society Indonesia will practice usury in haram banks and conventionalbanking practices that want to locate in the halal In religion views. With this research, it,s expectedtobe made public is more aware of such differences, particlarly regarding concepts for results andinterest.The Research method is qualitative data analysis methods. This analysis aims to find outwhether the system applied by the object of research in accordance with theories that have beenstudied. Awarding of costs of the customer either in financing or in financing credit mudharabahby Bank Syariah X and Bank X not off of the various procedures that have been recorded on thecompany’s manual and various kinds of analysis. With meet procedure credit financingdetermined, the credit financing can work smoothly and can be done in management too. Infunding there are elements that is essential for survival bank. In mudharabah financing, theelements is a benefit sharing (for a results) that is, process benefit-sharing among owner funds andfund management according calneh the agreed. To financing credit, the element called interest,namely additional worn into transactions lending money. There are diffrences in the system for theresults and system interest,of them calneh agreement beginning, profit banks and customer andothers.

The purpose of this study was to determine the role of the implementation of Just In Timeinventory system to store the products at wholesale shoes Vileva. The data will be used by theauthors is a collection of processes from the initial production orders, production process, until thefinal product produced and the documents related to the overall process is used as supportive data inthe discussion. Evaluation of the role of the application of a suitable and appropriate inventoryneeds to be done as a step to achieve efficiency and effectiveness of production where raw materialsare not required to be expensive. The role of the application of just-in-time inventory system shouldbe reviewed if it matches the type of business. The Result of the research shows that theimplementation of Just In Time inventory system has a positive role for wholesale shoe store Vilevaorder to make the process of production which is the inventory system to minimize waste of spaceand cost efficiencies that may result from the inventory. It can be seen from the production processthat begins with the analysis of raw material usage, and purchase raw materials directly to dowhen a customer order is approved and ready for execution of production processes. And then targetand producing results in accordance with the order can be achieved. With the purchase of rawmaterials directly, then there is no risk, cost of storage, and treatment of raw materials which maybe incurred.

Accounting information systems is a very important thing in an enterprise to support theoperational activities and to make the process of identification and decision making easier. Inaddition accurate relevant, complete and on time information is one of vitalneeds of the enterprisein running business. The purpose of this research is to find out how a accurate program has animportant role relating to the effectiveness of credit sale report. By conducting this research, it’sexpected to provide advantage for all sides related, so that they see how the role of accurate programto the effectiveness of credit sale report. By conducting this research, it’s expected to provideadvantages for all sides related, so that they see how the role of accurate program to the effectivenessof credit sale report will be. The result of this research shows that an accurate program is able toincrease the quality of sale report information at PT. Golden Citra Dinamika. By certain speed,the time can be made thrifty in data input processing and report equipping, it can be gottenaccurate dara, the completeness of data yielded can meet the enterprise’s goal. The accurateprogram is able to facilitate operational process and make it more detail in presenting the report, sothe owners will be able to analyze all transactions clearly.

Credit policies can have a significant effect on sales. Credit is one of the factors that influence the demand for the company's products. The level of credit that can drive demand depends on various other factors that are applied. The company determines billing policies by combining various billing elements that are applied. To maximize the increased profits resulting from credit and billing policies, companies have to use these policies alternately to achieve maximum solutions. The solution will determine the best combination from credit standards, cash discount policies, special requirements, and the level of expenditure for billing. When there is no credit standard, the sales can be maximal but are covered with large losses due to long average billing periods. When the credit standard is applied and the applicant starts to be rejected, the profit from the sale will go down but the average billing period and the loss due to uncollectible accounts will go down. To overcome this we need a good system that is needed by the company in carrying out business activities and can provide information to outside parties and within the company. The system consists of policies and procedures designed to give management adequate confidence that the goals and objectives that are important to the business unit can be achieved. This procedure can be in the form of sales procedures, shipping procedures, receivables recording procedures. These policies and procedures are called internal control of a business unit. Keywords: Terms of granting credit and internal control over receivables.

Companies which value and number of fixed assets are sufficiently material, errors in determining and classifying acquisition prices, expenditures during the use and termination of fixed assets will affect the overall financial statements. Therefore, the accuracy in recording fixed assets greatly influences the reliability of the presentation in financial statements. This study aims to determine how the recognition and measurement of fixed assets applied in PT Suryakabel Cemerlang, as well as the presentation of fixed assets in financial statements at PT Suryakabel Cemerlang. Data collection is done through observation, interviews and documents to the parties concerned. This research is descriptive qualitative. The results showed that the accounting treatment of fixed assets at PT. Suryakabel Cemerlang has not fully complied with SAK ETAP No. 15. But the recognition and measurement of fixed assets is in accordance with SAK ETAP No. 15, but no record of the termination of fixed assets has yet been made. This causes the acquisition price and accumulated depreciation of fixed assets presented in the balance sheet to be greater. Based on the results of the study it can be concluded that the accounting treatment of fixed assets must be based on SAK ETAP No. 15 in order to present accurate financial reports so that they can be used as one of the basis for future decision making.   Keywords : treatment of fixed assets, SAK ETAP No. 15

Penelitian ini bertujuan untuk membantu merancang standar operasional prosedur divisi  keuangan pada PT. Smartelco Solusi Tekhnologi,  serta untuk mengetahui proses pencatatan transaksi keuangan dalam menghasilkan laporan keuangan pada perusahaan Smartelco Solusi Tekhnologi.               Peninjauan dari penelitian ini menggunakan metode deskriptif kualitatif, dengan melakukan pengamatan dan pengumpulan data secara langsung serta menyusunnya untuk merancang standar opersional prosedur divisi keuangan.               Hasil penelitian ini , menghasilkan enam standar operasional prosedur divisi keuangan  dengan melibatkan  karyawan yang ada. Dengan penerapan SOP ini  diharapkan pencatatan/pembukuan dapat dilakukan up to date dan tidak terjadi rangkap pekerjaan yang sama dan sejenis antar  karyawan. Sehingga laporan keuangan dapat dihasilkan dengan lengkap, dan tepat waktu.     Keywords: Standar Operasional Prosedur, Laporan Keuangan

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring.  The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058.   Keywords : Profitability, business risk, managerial ownership, tax, capital structure.