scholarly journals MEMBACA PELUANG MERAKIT “UANG” DARI HOBI AQUASCAPE

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Hariyatno Hariyatno ◽  
Isanawikrama Isanawikrama ◽  
Dotty Wimpertiwi ◽  
Yohanes Jhony Kurniawan
Keyword(s):  
Data Analysis ◽  
Key Words ◽  
Raw Materials ◽  
Ornamental Fish ◽  
Selling Price ◽  
Business Opportunities ◽  
The Difference ◽  
The Many ◽  
The Cost

<p align="center"><strong><em>ABSTRACT</em></strong><strong><em></em></strong></p><p><em> The purpose of this study is to find out what are the advantages derived from the art of aquascape and any business opportunities that arise as a result of this hobby, lately many people began to love the art of aquarium-made beauty that is decorated with neat and unique decoration, if akita observe products that produce a miniature underwater ecosystem is so beautiful and cool eye-catching that is better known by the name of aquascape, along with the many requests for aquascape art is now beginning emerging aquarium merchants that also provide services aquascape manufacture and maintenance, together with the perminaan equipment good accessories aquarium machines, iron or wood shelves, flora and fauna continue to increase, because to make an aquascape product in need of adequate equipment and equipment to support maximum results, the results of this study took samples of aquascape aquascape, aquascape craftsmen and store access stores oris ornamental fish that exist in </em><em>B</em><em>ogor. Data analysis in this research using full costing method to determine selling price. The results showed that aquascape is a hobby that started in like someone, become a promising business field, it turns out the advantage of making aquascape craftsmen obtain 18.30% for aquascape model 1 and 31.24% for aquascape model 2 has not profit from the difference in raw materials in use reach 10%, from the cost incurred where the profit obtained depends on the uniqueness and beauty. so many people who had just a hobby to make as a land of business.</em><em></em></p><p>Key Words: <em>Aquascape, Hobby, Money, Reading Opportunity</em></p>

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO

2020 ◽  
Vol 15 (1) ◽  
pp. 28
Author(s):  
Cindy Shelly Lumowa ◽  
Jantje J. Tinangon ◽  
Anneke Wangkar
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Selling Price ◽  
Analysis Method ◽  
Accurate Calculation ◽  
Process Cost ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

scholarly journals THE DIFFERENCE OF BEHAVIOR AND MANGO FARMERS’ INCOME IN IMPLEMENTING OFF SEASON AND ON SEASON FARMING

2021 ◽  
Author(s):  
Esa Noerbayinda ◽  
Eliana Wulandari
Keyword(s):  
Data Analysis ◽  
Survey Method ◽  
Selling Price ◽  
Sale Price ◽  
Average Income ◽  
The Difference ◽  
The Cost

The production of gedong gincu mango tends to be abundant lead to the selling price could decrease. Mango farmers in Jatibarang Sub-district had implemented off season farming as a solution to maintain the availability of mango production throughout the year which would have implications on the rising selling price. The behavior of farmers in on and off season could be different that may affect the cost, sale price and income of farmers. This study aims to analyze the differences behavior gedong gincu mango farmers in on and off season as well as its effect on their income. This research was conducted using survey method. The data analysis used a descriptive statistic, Mann Whitney tests and income analysis. The results showed no difference in farmers’ behavior in terms of fertilization and pruning frequency. Farmers in Jatibarang Sub-district as a whole have implemented off season farming so that there are differences in behavior in terms of the spraying frequency and applying paclobutrazol. Off season farming was more profitable than on season farming, with the average selling price reached IDR 25,200 per kg and average income of IDR 52,680,594. Therefore, off season farming could be an option to increase farmers’ income

Analisis Informasi Akuntansi Penuh Dalam Penentuan Tarif Kamar Guna Mendukung Pencapaian Target Laba Pada Garuda Plaza Hotel Medan

2020 ◽  
Vol 10 (2) ◽  
pp. 94-107
Author(s):  
Mira Zebua ◽  
◽  
Daulat Sihombing ◽  
Melanthon Rumapea ◽  
◽  
...  
Keyword(s):  
Data Analysis ◽  
Internal Control ◽  
Accounting Information ◽  
Complete Information ◽  
Special Method ◽  
Selling Price ◽  
Analysis Technique ◽  
The Difference ◽  
The Cost ◽  
Plaza Hotel

This research was conducted to find out whether there is an accounting information system that is suitable for room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with the Accounting, Internal Control, and HRD sections. Data obtained from interviews and documents are collected, compiled, interpreted, and analyzed so as to provide complete information to solve problems that require. The results of this study indicate the facts about complete accounting information in the process of determining the selling price of room rates at Garuda Plaza Hotel Medan. In calculating the full accounting of Garuda Plaza Hotel using the cost-plus pricing method, the full costing approach. In the cost-plus pricing method, the full costing approach shows differences in the calculation. The difference lies in the estimated full costs, calculation of expected earnings, mark-up calculations, and selling price calculations. Hotels have a special method of determining rates.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals PEMANFAATAN LIMBAH FLY ASH DARI PEMBAKARAN BATUBARA PADA PEMBUATAN SEMEN PCC (PORTLAND COMPOSITE CEMENT) DI PT SEMEN XYZ LAMPUNG

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Dwi Septiyana Sari ◽  
◽  
Susanti Sundari
Keyword(s):  
Compressive Strength ◽  
Fly Ash ◽  
Raw Materials ◽  
Testing Machine ◽  
Technical Aspect ◽  
Raw Material ◽  
Physical Test ◽  
Composite Cement ◽  
The Difference ◽  
The Cost

Abstract This study discusses the use of fly ash waste from coal burning on the manufacture of PCC (Portland composite cement) at PT. XYZ Lampung. The purpose of this research is to look at the technical studies and the efficiency of raw materials in the use of fly ash in cement making, in this case PCC cement (Portland Composite Cement). The steps taken in analyzing the data in this study were viewed from a technical aspect by means of a physical test, namely the cement compressive strength test at the age of 3 days, 7 days, and 28 days using the Compression Testing Machine. This test was conducted to see the comparison of the compressive strength of PCC cement using limestone and fly ash as raw materials, then calculate the difference in raw material costs in the year before and after the replacement of limestone with fly ash. The results showed that cement with the addition of fly ash after 3 days, 7 days and 28 days had an increased compressive strength value, which increased 21.69%, 16.07% and 8.05% respectively of the compressive strength of cement using limestone. The use of fly ash as a substitute for limestone has an effect on the cost of raw materials, where the difference between the cost of raw materials in 2019 and the cost of raw materials in 2018 is Rp. 39,440,952,074.

scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

scholarly journals Supply Chain Optimization by Mixed Integer Program for Manufacturer and Retailer System of Poultry firm in Bangladesh

2016 ◽  
Vol 34 ◽  
pp. 75-87
Author(s):  
Mohammad Khairul Islam ◽  
Mohammed Forhad Uddin ◽  
Md M Alam
Keyword(s):  
Large Scale ◽  
Raw Materials ◽  
Integer Program ◽  
Mixed Integer ◽  
Mixed Integer Program ◽  
Selling Price ◽  
Supply Chain Optimization ◽  
Self Employment ◽  
Gdp Growth Rate ◽  
The Cost

In this study, we formulate mixed integer program for manufacturer and retailer system of poultry firm in Bangladesh that is one of the most promising sectors to increase Gross Domestic Product (GDP) growth rate plus equitable distribution through arranging food security as well as ensuring self-employment, creating purchasing power and reducing poverty at a large scale. From the survey, it has observed that the selling price of eggs and chicken fluctuate depending on the natural calamities. We have made a question survey on some poultry firm in the district of Mymensingh and Gazipur. This paper maximized the profit and minimizes the cost. The formulated mixed integer program has solved by branch and bound algorithm using A Mathematical Programming Language (AMPL). It has observed that the profit and selling price have very good relationship with production cost and raw materials cost but no significant relation with fixed cost.GANIT J. Bangladesh Math. Soc.Vol. 34 (2014) 75-87

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

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