scholarly journals Analisis Pendapatan Industri Tahu di Kota Wamena

2021 ◽  
Vol 5 (4) ◽  
pp. 1250-1261
Author(s):  
Rein Rumbiak ◽  
◽  
Lulus Sedavit ◽  
Sumiyati Tuhuteru
Keyword(s):  
National Development ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Agricultural Product ◽  
Selling Price ◽  
Long Time ◽  
Business Income ◽  
The Cost

Agricultural cannot development without the support of the economic sector, especially industry, in this case the development of the agricultural product processing industry (agro-industry) is one of the priorities in national development in industrial sector. Tofu processing business income is very dependent on the selling price of the product and the costs incurred to produce tofu, the higher the product selling price and the lower the cost, the higher the business income. This study aims to determine the level of profit obtained by each industry that has been operating for a long time. The research was conducted in July - September 2018, on the tofu industry in Wamena City. The method used is a case study method with the type of data collected including primary data and secondary data. The data analysis method uses Cost Analysis, Revenue Analysis, and Income Analysis. The results showed that the tofu "Tahu Tempe Jaya" industry was not profitable, compared to the tofu "Tahu Ayu Rezeki" industry which was profitable.

scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

scholarly journals NILAI TAMBAH DAN HARGA POKOK PRODUKSI SOSIS GULUNG DI CV CUCURUTUKU CERIA BANDAR LAMPUNG

2021 ◽  
Vol 9 (4) ◽  
pp. 608
Author(s):  
Nidya Oktaviani ◽  
Wuryaningsih Dwi Sayekti ◽  
Indah Listiana
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Selling Price ◽  
The Third ◽  
Key Word ◽  
Cost Of Production ◽  
The Cost

This research aims to analyze the added value, the amount of production cost and selling cost of sausage rolls. The method used in this research is case study. The location is chosen purposively at CV Cucurutuku Ceria in Bandar Lampung with consideration that CV Cucurutuku Ceria trading business is one of the highest producers of sausage rolls in Bandar Lampung. The data of this research are primary data and secondary data, collected in March– April 2019. The first objective is analyzed by using the Hayami method, the second objective is analyzed using the Variable Costing method, and the third objective was analyzed by adding the total non-production cost and the cost of production per month. The results of the research showed that the highest added value was come from the cheesy sausage rolls while the lowest was from potato sausage rolls. All variants have positive added values and were feasible to be produced. The average cost of a noodle sausage roll production Rp962.85, a soya sausage roll Rp1,926.86, a cheesy sausage roll Rp1,768.44, a potato sausage roll Rp2,182.56 and a spicy sausage roll Rp1,982.22. The selling price of a noodle sausage roll Rp1,439.95, a soya sausage roll Rp5,180.52, a cheesy sausage roll Rp4,216.63, a potato sausage roll Rp6,907.81 and a spicy sausage roll Rp4,447.20.Key word: added value, cost of production and sausage rolls.

scholarly journals PERBANDINGAN MARGIN PEMASARAN BERAS BERDASARKAN MUSIM PANEN DI KECAMATAN KAKAS BARAT

2016 ◽  
Vol 12 (3) ◽  
pp. 125
Author(s):  
Andriano R. Manoppo ◽  
Joachim N K. Dumais ◽  
Paulus A. Pangemanan
Keyword(s):  
Secondary Data ◽  
Marketing Channel ◽  
Primary Data ◽  
Selling Price ◽  
Channel Pattern ◽  
Marketing Efficiency ◽  
The Subject ◽  
Level 1 ◽  
The Cost ◽  
Level 2

This research aimed to compare the marketing margin on farmers, traders, and retailers in the harvest of last season and the season now and see rice marketing distribution channels. As a very important sector, rice is still facing many problems, especially with regard to the welfare of peasant producers. Rice marketing issues, including low selling price at the level of farmers marketing channel pattern, margin and marketing efficiency. This research was conducted in the district of West Kakas in four villages namely Tountimomor, Passo, Panasen, Kalawiran, as the biggest producer in West Kakas and this research during the month of July until completed. The data obtained are primary and secondary data. Primary data sourced from the opinions and interviews with related parties are the subject of research. Secondary data is data obtained by researchers who comes from a document from the relevant authorities, such as: internet, literature sources or literature books and the Central Bureau of Statistics. This study uses a snowball to the rice marketing channel. Based on research conducted showed that the cost and the marketing margin level channel 1 at harvest 1 lower than the cost and the marketing margin level channel 1 for the season 2, also the cost and marketing margin on channel 2 at harvest level 1 is still lower than the cost and the marketing margin at the channel level 2 for the season 2. The greater the marketing margin, the more inefficient the marketing system.

scholarly journals KERAGAAN AGROINDUSTRI DAN POSISI PRODUK BERDASARKAN SIKLUS HIDUP PRODUK PADA SOSIS GULUNG VARIAN NOODLE DI CV CUCURUTUKU CERIA

2021 ◽  
Vol 9 (4) ◽  
pp. 561
Author(s):  
Meliani Indah Sari ◽  
Dyah Aring Hepiana Lestari ◽  
Wuryaningsih Dwi Sayekti
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Production Costs ◽  
Selling Price ◽  
Long Time ◽  
The Government ◽  
The Cost

This study aims to analyze the process production of sausage noodle roll, the income and production costs, the marketing action and determine the position based on the life cycle of sausage noodle roll as well learn the role of supporting service for sausage noodle roll in CV Cucurutuku Ceria. This research method is a case study. The determination of consumer samples is taken by Convenience Sampling. Analysis of the data used in this research is descriptive qualitative and quantitative analysis. The data of this study was collected in May 2019 until June 2019. The results showed that the value R/C>1, that means sausage noodle roll business was profitable. Calculation of the cost of production on sausage rolls noodles amounted to Rp1,046.53. The BEP unit calculation has been achieved for a long time, in the amount of 42,791 units from the BEP calculation of 604 units. The noodle rolls sausage has also obtained a profit from the selling price of Rp ,000.00 per pcs from the calculation of the BEP price of Rp1,238.58 per pcs. The marketing mix that has been utilized by CV Cucurutuku Ceria is collaboration with e-commerce companies namely gofood and grabfood to facilitate consumers in the ordering process and CV Cucurutuku Ceria has utilized social media as promotional activities for sausage noodle roll product. In the product life cycle, sausage noodle roll are in a stage of decline. CV Cucurutuku Ceria has not fully utilized the government policies regarding the protection and empowerment of Micro, Small and Medium Enterprises.Keywords: cost, noodle, position, and sausage

scholarly journals Islamic Sukuk and Its Role in Supporting the Budget Deficit: Case Study on The Central Bank in The Jordan

2016 ◽  
Vol 8 (4) ◽  
pp. 173
Author(s):  
Abedalfattah Zuhair Al-abedallat
Keyword(s):  
Central Bank ◽  
Budget Deficit ◽  
Word Meaning ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Current Period ◽  
The Cost ◽  
Good Substitute

Market Sukuk (Arabic word meaning bond) grown very large in the recent period, which is similar to conventional Eurobonds, Islamic Sukuk increased in the current period, and it is a good substitute for conventional bonds, but in Jordan instruments Islamic Market still suffers a lot of obstacles, though that Jordan suffers greatly from debt and increasing annually, but there is no practical step by the central bank to issue instruments Islamic alternative for the issuance of government bonds.The purpose of the study to investigate the obstacles that prevented the issuance of central bank for those instruments, and the study approach is the Data was collected by two methods first, primary data was collected using questionnaire, second, secondary data was collected using literature.The study found that  there are obstacles prevented the issuance of central bank  the instruments Islamic including: regulatory risk, and liquidity risk, and regulatory obstacles, and the cost of issuance, and the research has recommended that: the central bank should prepare the laws to issuance Islamic sukuk, and the central bank should encourage the Islamic banks to issuance Islamic sukuk.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

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

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 PENENTUAN TOTAL HARGA POKOK PRODUKSI TEPUNG KELAPA PADA PT. PUTRA KARANGETANG DESA POPONTOLEN, KECAMATAN TUMPAAN, SULAWESI UTARA

2016 ◽  
Vol 12 (1) ◽  
pp. 29
Author(s):  
Tengku M.A Aboka ◽  
Agnes E. Loho ◽  
Ribka M. Kumaat
Keyword(s):  
Secondary Data ◽  
Selling Price ◽  
North Sulawesi ◽  
Cost Of Production ◽  
The Cost

North Sulawesi is one of the biggest coconut producer in Indonesia . This situation provides an opportunity for PT .Putra Karangetang processing of coconuts into deciccated coconut . To determine the selling price of this industry, it is necessary to determine the cost of production . This study uses a case study by using primary and secondary data . The data was analyzed by the method of full costing and variable costing. The results showed that the cost of production of each kilogram of desiccated coconut by the company amounted to Rp 18.067,17 while using the full costing is Rp 18.155.31 and variable costing is Rp 17.651.53 .*ael*

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