PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL

2020 ◽  
Vol 17 (2) ◽  
pp. 68
Author(s):  
Yuda Purniawan ◽  
Imam Mas'ud ◽  
Novi Wulandari
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Data Presentation ◽  
Sponge Cake ◽  
Analysis Techniques ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405. Keywords: cost of production, selling price, variable costing

FENOMENA TRADISI ZIARAH MAKAM K.H.R BAGUS KHASANTUKA DI DUSUN SENUKO SIDOAGUNG GODEAN SLEMAN

2021 ◽  
Vol 2 (2) ◽  
pp. 1-12
Author(s):  
Pandiga Aji Norseta
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Positive Impact ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Youth Organization ◽  
Data Validity

This study aims to see the phenomena of the tradition of pilgrimage to the grave of K.H.R Bagus Khasantuka in Dusun Senuko Sidoagung Godean Sleman. The method used in this research is qualitative research methods. This study has two types of data and data sources, namely primary data and secondary data. Data interview techniques in this study were carried out by direct field observation, interviews, and documentation. The data analysis techniques used were data, data reduction, data presentation, and data collection. The data validity checking technique used was the source triangulation technique and the technique triangulation. The results of this study indicate the phenomenon of the pilgrimage tradition at K.H.Rr's grave intending to pray for and interpret the values of life, pilgrims who visit the grave of waliyullah K.H.R Bagus Khasantuka can trace the struggle of previous scholars in Islam. The existence of Sendang Bagusan as an example of K.H.R Bagus Khasantuka is still used by the Javanese mystical adherents for the kungkum ritual to achieve certain goals. The development of the Tomb of K.H.R Bagus Khasantuka also had a positive impact on the construction of hamlet roads, gates, and youth organization activities in Senuko Village.

scholarly journals Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

2021 ◽  
Vol 15 (1) ◽  
pp. 69
Author(s):  
Siti Sopiah
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Three Stages ◽  
Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

scholarly journals FAKTOR–FAKTOR PENYEBAB ALIH FUNGSI LAHAN PERTANIAN DI KECAMATAN TOMOHON SELATAN KOTA TOMOHON

2018 ◽  
Vol 14 (2) ◽  
pp. 195
Author(s):  
Mechri Defrid Badoa ◽  
Gene H. M. Kapantow ◽  
Eyverson ., Ruauw
Keyword(s):  
Data Analysis ◽  
Qualitative Data ◽  
Agricultural Land ◽  
Secondary Data ◽  
Primary Data ◽  
Internal Factors ◽  
Analysis Techniques ◽  
Function Change ◽  
Child Education ◽  
The Cost

This study aims to determine the factors that affect the conversion of agricultural land in South Tomohon Subdistrict Tomohon City. In particular, this study looks at internal factors that affect the conversion of agricultural land in South Tomohon Sub-District, Tomohon City. This study was conducted by using secondary data obtained from BPS (Statistics Bureau) office Tomohon City, Subdistrict office and Village Offices in South Tomohon Sub-district. And for the primary data obtained from the direct interview with the farmers. The data is then analyzed by using qualitative data analysis techniques using tables and described descriptively. The results of research showed that land function change happened in this area, allot of land that is as housing (70%). Furthermore, for the main cause of landowners sell or alter the function of agricultural land that is due to the cost of child education and high selling prices.*jnkd*.

Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing

2017 ◽  
Vol 10 (1) ◽  
pp. 119-132
Author(s):  
Dian Purnama ◽  
Saiful Muchlis ◽  
Andi Wawo
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Production Equipment ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Setting Process ◽  
Cost Of Production ◽  
Quantitative Descriptive ◽  
The Cost

The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

scholarly journals An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Maya Widyana Dewi ◽  
Muryati Muryati
Keyword(s):  
Screen Printing ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Cost Accounting ◽  
Production Method ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.Keywords: Cost of Production, Selling Price 

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

2018 ◽  
Vol 3 (1) ◽  
pp. 53-62
Author(s):  
Istika Risyanti ◽  
Endah Masrunik
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS

2018 ◽  
Vol 3 (2) ◽  
pp. 50-60 ◽  
Author(s):  
Istika Risvanti
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

2018 ◽  
Vol 3 (1) ◽  
pp. 53-62
Author(s):  
Istika Risyanti ◽  
Endah Masrunik
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

Sign in / Sign up

Export Citation Format

Share Document