scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Selling Price ◽  
Head Office ◽  
Qualitative Descriptive ◽  
Accounting Report ◽  
The Cost ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.

scholarly journals ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Cristian M Pandey ◽  
Inggriani Elim ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Class Ii ◽  
Variable Method ◽  
Class Iii ◽  
Cost Information ◽  
Hospitalization Rates ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Descriptive Method

The success of a hospital is very much determined by the accuracy of the leadership's ability to manage costs. The variable costing method is an alternative method for calculating the cost of production, which separates cost information according to behavior in relation to changes in the volume of activities.The purpose of this study was to analyze the determination of hospitalization rates based on variable costing at GMIM Siloam Sonder Hospital.The analytical method used in this study is a qualitative descriptive method. Where this method discusses a problem in detail by collecting data and processing it and concluding the results of the analysis. The results of the study according to calculations based on variable costing are the cost of a room per day per person hospitalized VIP rooms of Rp. 385,665 first class rooms of Rp. 246,391 class II rooms of Rp. 192.152 and class III rooms of Rp. 126,243 while the rates set by the hospital differ from those examined by the author through the coting variable method. So it needs to be evaluated because it is less relevant to the current conditions.

scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT BERDASARKAN PSAK NO. 14 PADA PT. CEMPAKA INDAH MURNI MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 299
Author(s):  
Gleidys Audina Hengkeng ◽  
Sifrid S. Pangemanan ◽  
Jessy D.L Waronggan
Keyword(s):  
Analytical Method ◽  
Head Office ◽  
Valuation Method ◽  
Recording Method ◽  
Shipping Costs ◽  
Qualitative Descriptive ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. The company does not recognize the purchase costs and conversion costs, the company only recognizes other costs such as shipping costs / shipping costs, incoming transfers, and sales costs because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results showed that the application of accounting for drug supplies was carried out. PT. Cempaka Indah Murni Manado is not in accordance with PSAK No. 14.

scholarly journals Analisa Harga Pokok Penjualan dalam Menentukan Laba pada Rumah Makan Putri Solo “Takana Jo Kampuang” Muara Bulian

2021 ◽  
Vol 21 (1) ◽  
pp. 163
Author(s):  
Muryati Muryati ◽  
Joko Susilo
Keyword(s):  
Production Capacity ◽  
Selling Price ◽  
Financial Condition ◽  
The Cost ◽  
Descriptive Method

This study aims to analyze the calculation of the cost of sales as the basis for determining the selling price of the product in determining profit in one period at The Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian. The method used is descriptive method by using qualitative attachment can also use research to calculate the cost of sales and collect costs that have been spent for the food business. For Return of Business Capital RM with the resulting production capacity. Research shows that Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian is experiencing stable financial condition and can even achieve maximum results. The cost that has been spent is used as an element of calculation of the formation of the cost of goods sold and the determination of the selling price as the basis in determining the profit of the business. The head of Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian should maintain and improve their business as best as possible and innovate if they want to keep their business as a developed restaurant.

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

scholarly journals IDENTIFICATION OF BUSINESS CONSTRAINTS AND MARKETING OF POTATOES IN ACEH'S GAYO HIGHLANDS

2021 ◽  
Vol 1 (2) ◽  
pp. 239-244
Author(s):  
Nurmala Nurmala ◽  
Hafni Zahara ◽  
Sullaida Sullaida ◽  
Jamilah Jamilah
Keyword(s):  
Direct Marketing ◽  
Sampling Technique ◽  
Marketing Channels ◽  
Selling Price ◽  
Snowball Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Marketing Costs ◽  
The Cost

This study aims to identify the constraints on potato farming and marketing in the Gayo Highlands of Aceh. The research sample consisted of potato farmers and traders who were involved in potato marketing in Bener Meriah Regency. Determination of the sample of traders is done by snowball sampling technique. The identification of constraints uses a qualitative descriptive approach, while the income analysis uses an analysis of costs and farm revenues. The results showed that there were constraints in potato farming in the form of wilt disease which caused potatoes to be harvested immediately and the fruit produced was smaller. This will have an impact on decreasing the income of potato farming. The relatively high use of pesticides during the rainy season has implications for increasing the cost of potato farming, on the other hand the difficulty of accessing capital causes farmers to enter into potato farming partnerships with collector traders with the provision that potato marketing must be done to these traders. The development of potato farming in the Gayo Highlands of Aceh has encountered several obstacles including fluctuations in potato prices, lack of weed control which has implications for decreasing potato productivity, difficulty in accessing capital which will determine the sustainability of farming, income and farmers' welfare. farmers, namely selling potatoes through collectors, through wholesalers, and selling directly to consumers. Factors that determine farmers' decisions in marketing potatoes are the selling price, farm capital assistance, farm location, and potato quality. Direct marketing of potatoes (3rd type) to consumers is more efficient than other potato marketing channels because it can reduce farming and marketing costs. However this is rare and the sales volume of potatoes is very small.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas 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

scholarly journals Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)

2020 ◽  
Vol 2 (2) ◽  
pp. 87
Author(s):  
Dennis Piere Maramis ◽  
Ventje Ilat ◽  
Lidia Mawikere
Keyword(s):  
Raw Material ◽  
Selling Price ◽  
Labor Costs ◽  
Applicable Law ◽  
The Public ◽  
The People ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Cost ◽  
Descriptive Method

The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM  have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.

scholarly journals ANALISIS PENETAPAN HARGA JUAL PRODUK PADA PT.WICAKSANA OVERSEASINTERNASIONAL CABANG MEDAN

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Collection ◽  
Selling Price ◽  
Pricing Policy ◽  
Marketing Department ◽  
Volume Increase ◽  
Purchasing Decision ◽  
Qualitative Descriptive ◽  
Research Findings ◽  
The Right ◽  
Descriptive Method

The purpose of this study was to determine the pricing policy applied by selling PT.Wicaksana Overseas Internasional.Analisis data in this study using qualitative descriptive method and data collection by observation and interviews. These results indicate that the right pricing will affect the volume increase in sales and satisfaction to consumers. Because prices affect the volume of sales and the purchasing decision. Therefore, setting the selling price of products made by the International Overseas PT.Wicaksana already running well by doing and observation visit directly into the field, and conduct periodic surveys in the field and carried out by the marketing department who has been given the task by the leadership and results of the research findings discussed in the meeting and obtained conclusions and results that have been agreed. This means that pricing in the International Overseas PT.Wicaksana doing some process so that pricing is done going well and accepted by consumers.

scholarly journals Accounting in Traditional Farmers: Lessons from Farmer Groups in Purworejo, Central Java

2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Abin Suarsa ◽  
Eka Mulyani ◽  
Verawaty Verawaty
Keyword(s):  
Agricultural Products ◽  
Selling Price ◽  
Central Java ◽  
Farmer Groups ◽  
The Cost ◽  
Descriptive Method

The purpose of this study is to find out how to determine the cost of goods sold and the selling price of agricultural products according to farmers and according to accounting.Data analysis used is descriptive method, that is data collected, grouped and arranged so that it can be examined based on relevant theories and related to the problems discussed for conclusions.From the results of the research that the writer did, the authors concluded that in determining the selling price, the farmers of the Sri Mulya farmer group were not in accordance with the correct accounting calculations. Farmers determine the selling price according to middlemen based on dolog (logistics depot). Dolog prices according to farmers are still very low. However, farmers still get big profits, it depends on the amount of rice harvest obtained.For this reason, the author recommends that the association request to increase the selling price of rice to Dolog.

scholarly journals MANAJEMEN RISIKO DALAM PROSES ESTIMASI BIAYA PADA PROYEK KONSTRUKSI GEDUNG BERTINGKAT DI KOTA DENPASAR

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Ida Ayu Praniti Tresna Putri ◽  
I N. Norken ◽  
I B. Rai Adnyana
Keyword(s):  
Negative Impact ◽  
Construction Project ◽  
Mitigation Measures ◽  
Project Financing ◽  
Whole Process ◽  
Qualitative Descriptive ◽  
Inaccurate Estimation ◽  
The Government ◽  
The Cost ◽  
Descriptive Method

Abstract : On the implementation of the construction project, financing is the main consideration due to the number of large and vulnerable to various risks. Cost control is the beginning of the estimates. An inaccurate estimation could have a negative impact on the whole process of construction. Because of estimation is reference in preparing the budget and used as control of the cost of projects, then required to major risk analysis that can be used as a basis in the mitigation. This research was conducted with qualitative descriptive method by interviews and survey. Data was collected by distributing questionnaires to the respondents using purposive sampling method, which simply selecting respondents who were competent and expert about the possible risks. The number of respondents was 25 who represent 8 construction project belonging to the government which is located in Denpasar. The results showed that there were 40 risks identified, from literature identified 16 risks and from brainstorming identified 24 risks. Than from 40 risks there are 34 major risks which was 9 risks classified as unacceptable and 25 risks classified as undesirable. Most dominant risks were the risks of estimator team and project. There were 16 mitigation measures at an unacceptable risk and 41 mitigitation measures at an undesirable risk. Most dominant risks were the risks of contractors and owner.

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