scholarly journals Model Penentuan Harga Jual dengan Metode Time Driven Activity Based Costing Pada UMKM ”Sale Pisang” di Kabupaten Banyuwangi

2021 ◽  
Vol 6 (1) ◽  
pp. 36
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Small And Medium Enterprises ◽  
Analysis Data ◽  
Selling Price ◽  
Net Income ◽  
Activity Based Costing ◽  
Product Cost ◽  
Computing Model ◽  
Compute Model ◽  
Medium Enterprises

The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

scholarly journals ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER

2020 ◽  
Vol 11 (1) ◽  
pp. 71
Author(s):  
Alwan Sri Kustono ◽  
Ardhya Yudistira Adi Nanggala
Keyword(s):  
Qualitative Research ◽  
Small Businesses ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Selling Price ◽  
Activity Based Costing ◽  
Business Units ◽  
Accounting Principles ◽  
Medium Enterprises ◽  
Small And Medium Business

<p><em>One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.</em></p><p><em>The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.</em></p>

scholarly journals Demand forecasting in Small and Medium Enterprises (SMEs) ED Aluminium Yogyakarta using causal, time series, and combined causal-time series approaches

2018 ◽  
Vol 204 ◽  
pp. 01004 ◽  
Author(s):  
Wildanul Isnaini ◽  
Andi Sudiarso
Keyword(s):  
Time Series ◽  
Small And Medium Enterprises ◽  
Demand Forecasting ◽  
Actual Condition ◽  
Inventory Data ◽  
Inventory Cost ◽  
Forecasting Method ◽  
Medium Enterprises ◽  
Better Than

ED Aluminium is the biggest Small and Medium Enterprises (SMEs) in Daerah Istimewa Yogyakarta (DIY) with 90 number of workers and 1,5 ton ingot capacity for production (Isnaini, 2014). Inventory data in December 2015 indicates that some products are overstocked (9%) and stockout (83%). This condition can happend because that SMEs still using intuition to predict the number of demand. Inventory fluctuation causes the inventory cost increases while overstock happend and lost the opportunity cost during stockout. To avoid overstock and stockout, the determination of demand with exact method is needed and one of them can be solved by forecasting method. This study aims to find the best forecasting methods of demand in 2015 using causal, time series, and combined causal-time series approces that better than the actual condition. The results of this research is the best forecasting method used to predict the number of sales in January-November 2015, that are SARIMA (3,1,1)(0,1,1)12 for WB, SARIMA (1,1,1)(1,0,1)6 for WSD, SARIMA (1,1,1)(1,1,0)6 for DE, SARIMA (2,1,1)(1,1,0)6 for PE, and SARIMA (2,1,3)(0,1,0)12 for PT.

scholarly journals Pengaruh Modal Usaha, Kualitas Produk, Jaringan Wirausaha Terhadap Kelangsungan Usaha UMKM Madu Sari Lanceng

2021 ◽  
Vol 1 (2) ◽  
pp. 175-184
Author(s):  
Junedi ◽  
Mustika Dwi Arumsari
Keyword(s):  
Statistical Analysis ◽  
Data Collection ◽  
Product Quality ◽  
Small And Medium Enterprises ◽  
Analysis Data ◽  
Quantitative Approach ◽  
Business Continuity ◽  
Entrepreneurial Networks ◽  
Medium Enterprises ◽  
Positive Effect

Usaha Mikro Kecil dan Menengah (UMKM) memiliki kontribusi atas Pendapatan Domestik Bruto (PDB) rata-rata sebesar 60% sehingga kelangsungan usahanya perlu dipertahankan dengan mengenali faktor-faktornya. Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha, kualitas produk, dan jaringan wirausaha terhadap kelangsungan usaha UMKM Madu Sari Lanceng. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dan menggunakan analisis statistik. Pengumpulan data berupa kuesioner kepada 22 pelaku UMKM Madu Sari Lanceng di Nglipar, Gunungkidul. Hasil analisis memberikan gambaran:  a) Modal Usaha dan Jaringan Wirausaha tidak berpengaruh terhadap Kelangsungan Usaha; b). Kualitas Produk berpengaruh positif terhadap kelangsungan usaha. Micro Small and Medium Enterprises (MSMEs) have a contribution to the average Gross Domestic Income (GDP) of 60% so that their business continuity needs to be maintained by recognizing the factors. This research aims to analyze the influence of business capital, product quality, and entrepreneurial networks on the business continuity of Madu Sari Lanceng MSMEs. The approach used in this research is a quantitative approach, and uses statistical analysis. Data collection in the form of questionnaires to 22 MSME madu sari lanceng actors in Nglipar, Gunungkidul. The results of the analysis provide an overview: a) Business Capital and Entrepreneurial Network have no effect on Business Continuity; b). Product Quality has a positive effect on business continuity

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

AN ANALYSIS OF COMPETITIVE STRATEGIES AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KENYA: A CASE OF NAIROBI CENTRAL BUSINESS DISTRICT

2017 ◽  
Vol 2 (2) ◽  
pp. 72
Author(s):  
Omar B. Buul ◽  
Dr. Robert Omundi
Keyword(s):  
Competitive Advantage ◽  
Strategic Alliances ◽  
Service Providers ◽  
Small And Medium Enterprises ◽  
Central Business District ◽  
Analysis Data ◽  
Primary Data ◽  
Competitive Strategies ◽  
Cost Leadership ◽  
Medium Enterprises

Purpose: The purpose of this study was to determine the influence of competitive strategies on the performance of small and medium enterprises in Kenya.Methodology: The study employed a descriptive correlation design using primary data collected using questionnaires. The study targeted 4,560 SMEs in Nairobi CBD. The collected data was coded and entered into SPSS (V.20) to create a data sheet that was used for analysis. Data was analyzed using quantitative techniques. Descriptive statistics were used to describe the characteristics of collected data. Pearson’s Correlation, Analysis of variance (ANOVA) and Multiple Regression Analysis were used to establish the relationships among the study variables.Findings: Cost leadership, differentiation, market focus and strategic alliance were all found to have a positive and significant influence on SME performance.Unique contribution to theory, practice and policy: The study recommended that: SMEs should embrace and invest in cost leadership strategies most especially forming linkages with service providers, suppliers and other supplementary institutions since it will enable them achieve competitive advantage; SMEs ought to focus and invest more on differentiation as it could be used as a major competitive advantage tool against competitors; SMEs should know on what basis to segment their products, services and operations; and that SMEs should embrace strategic alliances to increase their market share.

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

scholarly journals MICRO, SMALL, AND MEDIUM ENTERPRISES TAXPAYER PERCEPTION ON THE DETERMINATION OF FINAL INCOME TAX POLICY ACCORDING TO GOVERNMENT REGULATION NUMBER 23 YEAR OF 2018

2019 ◽  
pp. 174-182
Author(s):  
Lina Said
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
Income Tax Policy ◽  
The Government ◽  
Knitting Industry ◽  
Medium Enterprises

The Government has issued a new provision on Income Tax on Micro, Small, and Medium Enterprises (MSMEs), namely Government Regulation Number 23 the Year of 2018 about Income Tax Of Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation, effective from 1st July 2018. The Government Regulation revokes Government Regulation Number 46 the year 2013 which has been effective for five years since its enactment on 1st July 2013. This new regulation is considered very important, especially for MSMEs because it regulates the reduction in final income tax rates for MSMEs with a turnover of maximum Rp. 4.8 billion per year, to 0,5% originally 1% (Government Regulation No.46/2013). The method used is descriptive analysis with a quantitative approach using questionnaires with respondents are MSMEs taxpayers in the knitting industry. The results of the research show that in general, knitting industry MSMEs do not know and understand about the implementation of Government Regulation Number 23 the Year of 2018. Taxpayer's perception of fairness is at 3.04, Certainty at 3.14, Convenience 3.20, and Economy/Efficiency 3.50.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

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