scholarly journals Metode Job Order Sebagai Strategi Memenangkan Persaingan

PARAMETER ◽  
2021 ◽  
Vol 6 (1) ◽  
pp. 50-64
Author(s):  
Eko Setiobudi
Keyword(s):  
Mass Production ◽  
Product Information ◽  
Negotiation Process ◽  
Pricing Strategy ◽  
Selling Price ◽  
Research Subjects ◽  
Study Approach ◽  
Production Output ◽  
General Section ◽  
The Cost

The research was conducted using a case study approach, which is an approach used to investigate and understand an event or problem that has occurred by collecting various kinds of information which is then processed to obtain a solution so that the problems revealed can be resolved, with an emphasis on a certain deeper analysis depth. Specific. The research subjects targeted in this study are; Accounting Section, Production Section, Marketing Section, Finance Section, Project Section and General Section (GA). The objects of this research are (1) the costs used in determining the cost of goods manufactured to be sold by the company, (2) the method of determining the cost of production and the method of determining the selling price of production. As an EMS company, the strategies to win the competition are service quality, capability and price. Pricing strategy is an important part of getting orders or orders from principals. Therefore, the method used is the job order cost method, which is influenced by the number of orders and quality standards. The stages of the pricing strategy include (1) product information, (2) cost variable calculations, (3) HPP determination, (4) price negotiation, (5) MVA creation. And it turns out that in the negotiation process, the agreed price could be below the HPP price or vice versa. Even though it is under HPP, it doesn't necessarily cause a loss, because efficiency can be done during the actual production process during mass production. This efficiency is done by reducing the process or increasing the production output per day. So that a number of orders can be completed in a faster time. Thus, one important aspect in the context of determining the selling price is the company's ability to encourage efficiency and increase its production output capacity. Abstrak Penelitian dilakukan dengan menggunakan pendekatan studi kasus, yakni pendekatan yang digunakan untuk menyelidiki dan memahami sebuah kejadian atau masalah yang telah terjadi dengan mengumpulkan berbagai macam informasi yang kemudian diolah untuk mendapatkan sebuah solusi agar masalah yang diungkap dapat terselesaikan, dengan menitikberatkan pada kedalaman analisis tertentu yang lebih spesifik. Subyek penelitian yang disasar dalam penelitian ini adalah ; Bagian Akutansi, Bagian Produksi, Bagian Pemasaran, Bagian Keuangan, Bagian Project dan Bagian Umum (GA). Adapun obyek penelitian ini adalah (1) biaya-biaya yang digunakan dalam penentuan harga pokok produksi yang akan dijual oleh perusahaan, (2) metode penentuan harga pokok produksi dan metode penentuan harga jual produksi. Sebagai perusahaan EMS, strategi untuk memenangkan persaingan, yakni kualitas pelayanan, kapabilitas dan harga. Strategi harga menjadi bagian penting untuk mendapatkan order atau pemesanan dari prinsipal. Oleh sebab itu, metode yang dipakai adalah dengan job order cost method yang diantaranya dipengaruhi oleh jumlah pesanan dan standar kualitas. Tahapan strategi harga yang dilakukan antara lain dengan (1) informasi produk, (2) perhitungan variabel biaya, (3) penentuan HPP, (4) negosiasi harga, (5) pembuatan MVA. Dan ternyata dalam proses negosiasi, harga yang disepakti bisa jadi bawah harga HPP atau sebaliknya. Meskipun di bawah HPP, namun tidak serta merta mengalami kerugian, karena dapat dilakukan efisiensi pada saat proses produksi aktual selama mass production. Efisiensi ini dilakukan dengan menguranggi proses ataupun meningkatkan output produksi per harinya. Sehingga sejumlah pemesanan dapat diselesaikan dalam waktu yang lebih cepat. Dengan demikian, salah satu aspek penting dalam konteks menentukan harga jual adalah kepampuan perusahaan untuk mendorong efisiensi dan meningkatkan kapasitas output produksinya.

scholarly journals PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK UNTUK KEBERLANGSUNGAN UMKM DAPUR PIPIT, JAMBI

2021 ◽  
pp. 735
Author(s):  
Joyce A. Turangan
Keyword(s):  
Financial Management ◽  
Online Training ◽  
Pricing Strategy ◽  
Selling Price ◽  
Financial Reports ◽  
Implementation Method ◽  
Cost Of Production ◽  
The Cost

This Abdimas activity is a request from the partner, named UMKM Dapur Pipit, which is engaged in the culinary business with superior pudding products. Although the partners' activities have been running, the owner feels that the pricing strategy that has been implemented so far and how the financial processing should be carried out is still lacking. The owner expects a training related to how to do good and correct financial management in order to achieve ideal financial management. Partners also expressed their desire to be able to understand the determination of the cost of production, selling prices, and how to manage the profits earned. The ABDIMAS team offers to provide solutions in the form of training in calculating the cost of goods sold and selling prices as the first step in managing the finances of UMKM that have been running so far. The output of this ABDIMAS activity is in addition to the output for partners in the form of understanding and ability to determine the cost of goods sold, selling price, and techniques for preparing simple financial reports for UMKM. Furthermore, a report on the implementation of ABDIMAS can be prepared which is published through national seminars within the scope of ABDIMAS or publications in national journals. The implementation method of this service is by conducting online training for partner leaders.Kegiatan Abdimas ini merupakan permintaan dari mitra, yaitu UMKM Dapur Pipit yang bergerak di bidang usaha kuliner dengan produk unggulan puding.   Meskipun kegiatan dari mitra telah berjalan, namun pimpinan mitra merasakan masih kurang tepatnya strategi penentuan harga yang selama ini dijalankan serta bagaimana pengolahan keuangan yang seharusnya dilakukan.  Mitra mengharapkan adanya suatu pelatihan terkait bagaimana melakukan pengelolaan keuangan yang baik dan benar agar tercapai suatu pengelolaan keuangan yang ideal.  Mitra juga menyampaikan keinginan untuk dapat memahami penentuan harga pokok produksi, harga jual, dan bagaimana pengelolaan keuntungan yang diperoleh.   Tim abdimas menawarkan untuk memberikan solusi berupa pelatihan perhitungan harga pokok penjualan dan harga jual sebagai langkah awal pengelolaan keuangan dari UMKM yang telah berjalan selama ini.  Luaran dari kegiatan abdimas ini adalah selain luaran bagi mitra berupa pemahaman dan kemampuan menentukan harga pokok penjualan, harga jual, dan teknik penyusunan laporan keuangan sederhana bagi UMKM.  Lebih lanjut dapat disusun suatu laporan pelaksanaan abdimas yang dipublikasikan melalui seminar nasional dalam lingkup abdimas atau publikasi pada jurnal nasional abdimas.  Metode pelaksanaan dari abdimas ini adalah dengan dilakukan pelatihan secara daring pada pimpinan mitra. 

scholarly journals Market buoyancy, information transparency and pricing strategy in the Scottish housing market

Urban Studies ◽  
2021 ◽  
pp. 004209802199178
Author(s):  
Nan Liu
Keyword(s):  
Pricing Strategy ◽  
Selling Price ◽  
Trade Off ◽  
Information Transparency ◽  
North East ◽  
Sealed Bid ◽  
Strategy Changes ◽  
The Impact ◽  
Role Of Information

In housing markets there is a trade-off between selling time and selling price, with pricing strategy being the balancing act between the two. Motivated by the Home Report scheme in Scotland, this paper investigates the role of information symmetry played in such a trade-off. Empirically, this study tests if sellers’ pricing strategy changes when more information becomes available and whether this, in turn, affects the trade-off between the selling price and selling time. Using housing transaction data of North-East Scotland between 1998Q2 and 2018Q2, the findings show that asking price has converged to the predicted price of the property since the introduction of the Home Report. While information transparency reduces the effect of ‘overpricing’ on selling time, there is little evidence to show that it reduces the impact of pricing strategy on the final selling price in the sealed-bid context.

Cost efficiency and budget-neutral expanded access to antineoplastic therapy from cost-savings derived from conversion to biosimilar pegfilgrastim-cbqv for the prophylaxis of chemotherapy-induced (febrile) neutropenia (CIN/FN):Simulation modeling in metastatic pancreatic cancer.

2021 ◽  
Vol 39 (3_suppl) ◽  
pp. 441-441
Author(s):  
Ali McBride ◽  
Karen MacDonald ◽  
Ivo Abraham
Keyword(s):  
Pancreatic Cancer ◽  
Simulation Modeling ◽  
Age Distribution ◽  
Cost Savings ◽  
Metastatic Pancreatic Cancer ◽  
Selling Price ◽  
Expanded Access ◽  
Conversion Rates ◽  
Insured Patients ◽  
The Cost

441 Background: Biosimilars have contributed to the reduction in the cost of prophylaxis of CIN/FN in recent years. Savings generated from conversion to biosimilars could be reallocated on a budget-neutral basis to provide expanded access to additional prophylaxis or to anti-neoplastic treatment. To demonstrate this, we simulated: 1) the savings that could be realized from CIN/FN prophylaxis with biosimilar pegfilgrastim-cbqv (BIOSIM-PEG) over reference pegfilgrastim with or without on-body injector (PEG/PEG-OBI), 2) a model of expanded access to BIOSIM-PEG from cost-savings achieved from conversion from PEG/PEG-OBI, 3) a model of expanded access to chemotherapy with oxaliplatin, leucovorin, irinotecan, and fluorouracil (FOLFIRINOX) for metastatic pancreatic cancer (mPC), 4) the number-needed-to-convert (NNC) to BIOSIM-PEG to purchase one additional treatment of BIOSIM-PEG, and 5) the NNC to purchase one cycle of FOLFIRINOX. Methods: This simulation modeling from the US payer perspective utilized: 1) a blended rate of average selling price (ASP; derived from CMS Q4 2020 reimbursement) and wholesale acquisition cost (WAC; Redbook) for PEG/PEG-OBI, BIOSIM-PEG, and all FOLFIRINOX agents proportionate to the estimated 2020 incident pancreatic cancer age distribution per Surveillance, Epidemiology, and End Results Program (67.6% Medicare-insured patients ≥65 years of age; 32.4% commercially insured patients <65 years); 2) between one and twelve cycles of prophylaxis in a panel of 2,500 mPC patients treated with FOLFIRINOX; and 3) conversion rates from PEG/PEG-OBI to BIOSIM-PEG ranging from 10%—100%. Results: Using a current blended ASP/WAC rate, cost-savings of BIOSIM-PEG over PEG/PEG-OBI in a panel of 2,500 mPC patients range from $188,780 (for 1 cycle of prophylaxis at 10% conversion) to $22,653,609 (12 cycles at 100%). In a single cycle of chemotherapy, these savings translate into expanded access to additional BIOSIM-PEG prophylaxis ranging from 53 cycles at 10% conversion from PEG/PEG-OBI to 528 cycles at 100% or to between 321 to 3,214 cycles of FOLFIRINOX, respectively. The savings over twelve cycles could provide up to 6,330 additional cycles of BIOSIM-PEG or 38,571 cycles of FOLFIRINOX (at 100% conversion). The NNC from PEG/PEG-OBI to purchase one additional cycle of BIOSIM-PEG is 4.74; the NNC to purchase once cycle of FOLFIRINOX is 0.78. Conclusions: These simulated models demonstrate the magnitude of the cost savings for CIN/FN prophylaxis that can be generated by conversion to biosimilar pegfilgrastim-cbqv. Further, these savings could be reallocated to provide access to anti-neoplastic treatment on a budget-neutral basis, thus enhancing the value of cancer care to both payers and patients.

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 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 ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ummu Almaas Khoirunnisaa ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Controls ◽  
Selling Price ◽  
Internal Control System ◽  
The Cost ◽  
Document Review ◽  
Rules Set ◽  
Collection Methods

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.

scholarly journals Penerapan Alternatif Akad Pembiayaan Haji dan umrah Pasca Peraturan Menteri No 24 Tahun 2016 Pada Bank Panin Dubai Syariah Surabaya

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Fitrotu Aini
Keyword(s):  
Financial Services ◽  
Government Regulation ◽  
Islamic Law ◽  
Secondary Data ◽  
Study Approach ◽  
Left Behind ◽  
Secondary Data Source ◽  
The Government ◽  
The Cost ◽  
Financial Agreement

ABSTRACTHajj as a great symbol of worship. Hajj is the fifth pillar of Islam which is mandatory for every Muslim who are able to da it in accordance with the legal requirement of pilgrimage. One of the legal conditions of Hajj is the capability, capable to cover the cost of the hajj and the family left behind. Panin Bank Dubai Sharia Bank was established based on the regulation of Limited Company No. 12 dated January 8, 1972 by Moeslim Dalidd, a notary in Malang. PT. Bank Panin Dubai Syariah Tbk has been legalized by the Financial Services Authority ("OJK"), in accordance with a copy of the policy of the Board of Commissioners of OJK No. Kep-29 / D.03 / 2016 on July 26, 2016.Therefore, through this research, the writer wants to understand: (1) how is the practice of applying alternative financial agreement of hajj and umrah after the implementation of regulation made by ministry of religious affair No. 24 year 2016 at Panin Bank Dubai Syariah Surabaya branch? (2) What is the analysis of Islamic law on the practice of multilateral contract alternative application in this Bank? Therefore, this study is aimed to, firstly, understand and describe the application of alternative contracts to hajj and umrah after the regulation of Ministry of Religious Affairs No. 24 of 2016 in Panin Bank Dubai Sharia branch Surabaya, and to describe the analysis of Sharia Economic Law about the practice of applying alternative contract in the bank.The method used in this research is qualitative method. The research data are taken in natural situation in Panin Bank Dubai Syariah Surabaya. The data are taken during operational hours using case study approach. Are done through interview technique with the main participant, Assistant Manager 1, and document, archive, book, sample of registration, as secondary data source. The data are analyzed through 3 (three) data deduction, display data and ended with conclusion and verification.The results of the study indicate that the Panin Bank Dubai Sharia runs in accordance with the government regulation No. 24 year 2016 "BPS BPIH is prohibited from providing direct and indirect Hajj money service" including Hajj and Umrah services using various financing products and funds saving, funds collecting in the form of deposits, savings or other forms, using multi-service financing akad wadi'ah, with the savings of hajj services with initial minimum deposit of Rp500,000,and according to customers’ ability. Keywords: hajj, umrah, wadi'ah.

scholarly journals Error analysis of prospective mathematics teachers in solving of applying radian measurement problem in trigonometry courses

2021 ◽  
Vol 12 (2) ◽  
pp. 343-357
Author(s):  
Yayan Eryk Setiawan ◽  
Surahmat Surahmat
Keyword(s):  
Prospective Teachers ◽  
Measurement Problem ◽  
Transcript Analysis ◽  
Research Subjects ◽  
Case Study Approach ◽  
Study Approach ◽  
Intuitive Thinking ◽  
Descriptive Research ◽  
Qualitative Descriptive

This research aims to describe the mistakes of the prospective teachers in solving the application of radian measurement problems and their causes. This type of research is qualitative descriptive research with a case study approach. The types of data collection in this research consisted of the results of the subject's work and transcripts of interviews with research subjects. By following the type of data, this research instrument consists of one question about the problem of applying radian measurement and interview guidelines developed by the researchers. Data analysis of the subject's work is carried out by classifying the types of errors to know the types of errors that arise in solving the problem of applying the radian measurements. While the transcript analysis of the interview results was carried out by coding the words to determine the factors causing the errors that appeared. The results of the research indicate that the error in solving the problem of applying the radian measurement are misconceptions and factual errors. This misconception is generally caused by intuitive thinking, while this factual error is generally caused by not paying careful attention to the information in the question. The solution to these errors is to analyze the elements of the circle that are interconnected in solving the problem of applying the radian measurements and to be careful in writing the information that is known in the question. 

scholarly journals Kepatuhan dan Ketepatan Tenaga Medis dalam Pengisian Assessment Pre Dialisis di Klinik Hemodialisis Nitipuran Health Center

2020 ◽  
Vol 20 (1) ◽  
pp. 268
Author(s):  
Raditya Priambodo ◽  
Elsye Maria Rosa ◽  
Sri Sundari
Keyword(s):  
Quantitative Data ◽  
Descriptive Analysis ◽  
Medical Personnel ◽  
Research Subjects ◽  
Study Approach ◽  
Risk Of Falls ◽  
History Of ◽  
Key Indicators ◽  
Service Standards ◽  
Depth Interviews

Background: The National Hospital Accreditation Standards (SNARS) state that one of the key indicators in patient-focused service standards is patient assessment. The purpose of this study was to analyze the level of compliance and accuracy of medical personnel in pre dialysis assessments at NHC. Subjects and Method: This study uses a mixed method with the Cohort Study approach. Research subjects were medical records for quantitative data and doctors, nurses and head nurses for qualitative data. Quantitative data analysis with descriptive analysis, and qualitative analysis with in-depth interviews. Result: The level of compliance and accuracy of medical personnel in filling the pre dialysis assessment at the Nitipuran Hemodialysis Clinic is not quite good. The implementation of pre dialysis assessment at the NHC includes physical status, medical history, history of drug allergy, assessment of pain, risk of falls, and educational needs. Constraints include time constraints, assessments are filled in immediately without checking in detailly, there are gaps in the hourly monitoring records. Conclusion: compliance and accuracy of medical personnel in filling out assessments must be improved.

scholarly journals Pengembangan Media “MEB” dalam Menumbuhkan Rasa Nasionalis pada Pembelajaran Matematika SD

2021 ◽  
Vol 5 (1) ◽  
pp. 31-41
Author(s):  
Kunti Dian Ayu Afiani ◽  
Meirza Nanda Faradita
Keyword(s):  
Research And Development ◽  
Learning Outcomes ◽  
Mass Production ◽  
Fourth Grade ◽  
Research Subjects ◽  
Production Stage ◽  
Learning Mathematics ◽  
Fourth Grade Students

This research is a research and development that aims to produce a valid and effective MEB (Monopoly Education Book) media in fostering a nationalist sense of the Indonesian nation in learning mathematics. The research subjects were fourth grade students of SDN Wonokromo 1 Surabaya. The development of this media in its stages is limited to the mass production stage. Where the validity has been validated against three validators. The results of the research from the three validation results that have been given can be average and it is concluded that the MEB (Monopoly Education Book) media that has been developed gets a score of 86% where the score is included in the "Very Good" criteria. And the MEB (Monopoly Education Book) media is effective as evidenced by the completeness of the classical learning outcomes of students reaching 76%. Thus the learning media MEB (Monopoly Education Book) can be said to be valid and effective.

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