THE EFFECT OF PRODUCTION COST TO NET PROFIT; A CASE STUDY OF PT. INDORAMA SYNTHETICS TBK

2018 ◽  
Vol 4 (1) ◽  
pp. 54-64
Author(s):  
Mutia Wulandari ◽  
Ahmad Abror ◽  
Manohara Inggita
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Hypothesis Test ◽  
Sample Selection ◽  
Significance Test ◽  
T Test ◽  
Production Costs ◽  
Primary Data ◽  
Net Income ◽  
Net Profit

Production is the largest cost part of the company. A production process at each company would require a considerable cost. “Production costs are costs incurred in order to process raw materials into products and goods are ready for sale. This study aims to determine how much influence the cost of production to net income. Abstract This study used descriptive method with quantitative approach. The population used in this study was the financial statements; costs production statement, Profit and loss statement from the year 2010-2014 of PT. Indorama Synthetics Tbk. Sample selection has done by using purposive sampling method with amount of data processed 6 years. The data used are primary data. Data were tested using SPSS 21.0, the data analysis used was simple regression analysis, correlation analysis, determination coefficient analysis and hypothesis test using parameter significance test (t test). The result of this research show that partially production cost have a significant effect to net profit. Based on t-test known that the hypothesis was accepted since the t count was higher than t-table value. The t-count was equal to 3,095, while the t-table was 2,776, with a significant value of 0.036 smaller than 0.05, which means that production costs significantly affect net income at PT Indorama Synthetics Tbk.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals Pengaruh Jumlah Taksiran Dan Uang Pinjaman Terhadap Laba Bersih Pada Rahn Di PT BPRS Harum Hikmahnugraha Garut

2021 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Anisa Rosdiana ◽  
Badriyatul Huda ◽  
Buchori Muslim
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Sampling Technique ◽  
Financial Statements ◽  
T Test ◽  
Primary Data ◽  
Net Income ◽  
Test Results ◽  
Probability Sampling ◽  
Net Profit

ABSTRAKBerdasarkan Hasil Penelitian diawal Bahwa yang menelatar belakangi penelitian ini adalah fluktuatifnya Jumlah taksiran dan uang pinjaman di PT BPRS Harum Hikmahnugraha dan tidak menentunya harga emas dipasaran dan sering terjadi kesalahan dalam menaksir barang jaminan khususnya emas. Penelitian ini Bertujuan untuk mengetahui begaimana pengaruh Jumlah taksiran terhadap laba bersih , mengetahui pengaruh uang pinjaman terhadap laba bersih di PT BPRS Harum Hikmahnugraha. Objek Penelitian pada laporan ini adalah untuk mengukur Laba bersih di PT BPRS Harum Hikmahnugraha, adapun jenis penelitiannya adalah kuantitatif asosiatif, jenis datanya adalah data primer, dan menggunakan teknik pengumpulan data berupa dokumentasi dan studi pustaka.Sedangkan teknik pengambilan sampelnya adalah non probability sampling , dengan populasi seluruh laporan keuangan triwulan BPRS Harum Hikmahnugraha periode 2016-2020. Hasil penelitian ini menunjukan Bahwa tidak terdapat pengaruh antara jumlah taksiran terhadap laba bersih di BPRS Harum Hikmahnugraha dengan hasil uji t dimana nilai Thitung <Ttabel  (1.352 < 2,109), terdapat pengaruh  yang signifikan antara Uang pinjaman terhadap laba bersih di BPRS Harum Hikmahnugraha dari hasil Uji t dimana Thitung > Ttabel (2,401 > 1,987), dan secara simultan terdapat pengaruh yang signifikan antara Jumlah taksiran dan uang pinjaman terhadap laba bersih di PT BPRS Harum Hikahnugraha dengan hasil Uji f dimana nilai Fhitung > Ftabel (2,843  > 2,052 ).ABSTRACKBased on the results of the study at the beginning that the background of this research is the fluctuations in the amount of estimates and loan money at PT BPRS Harum Hikmahnugraha and uncertain gold prices in the market and frequent errors in estimating collateral items, especially gold. This study aims to determine how the influence of the estimated amount of net income, determine the effect of loan money on net income in PT BPRS Harum Hikmahnugraha. The object of research in this report is to measure net income at PT BPRS Harum Hikmahnugraha, while the type of research is associative quantitative, the type of data is primary data, and uses data collection techniques in the form of documentation and literature studies. While the sampling technique is non probability sampling, with population of all BPRS Harum Hikmahnugraha quarterly financial statements for the 2016-2020 period. The results of this study indicate that there is no leverage between the estimated amount of net income in the BPRS Harum Hikmahnugraha with the results of t test where the value of  t account < t table (1,352 <2,109), there is a significant influence between the loan money to the net profit at Harum Hikmahnugraha from the Test Results t where t account>t table (2.401> 1.987), and simultaneously there is a significant influence between the amount of estimated and borrowed money on net income in PT BPRS Harum Hikahnugraha with Test results f where the value of Fcount> Ftable (2.843> 2.052).

scholarly journals Pengaruh Biaya Produksi dan Biaya Promosi Terhadap Laba Bersih (Studi Pada Perusahaan Roti PT. Nippon Indosari Corpindo Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019)

2021 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Yulianus Viki Antono ◽  
Hendrik Suhendri ◽  
Sri Andika Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Production Cost ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Net Income ◽  
Net Profit ◽  
Variable Influence

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The purpose of this research is to find out the influence of production costs and promotional costs on net income at PT NIC Tbk which has been listed on the IDX for the 2014-2019 period. Meanwhile, in this research, quantitative methods are used and multiple linear regression analysis is used. The results found in this research are that the production cost variable can have a significant effect on net income, which can be proven through the value of t count = 7.299 (greater than t table = 2.447) and significant value = 0.000 (smaller than t table = 2.447) 0.05), so that hypothesis 1 can be accepted, while the promotion cost variable can also have a significant effect on net income, it can be proven through the t count = 5.881 (greater than t table = 2.447) and the significant value = 0.000 (less than 0.05), so hypothesis 2 can be accepted. The variable influence of production costs and promotion costs has a significant influence on the net profit of PT NIC Tbk which has been listed on the IDX for the 2014-2019 period of 20.8%. </span></p><p> </p></div></div></div>

scholarly journals The Moderate Operation Scales of Apples Based on Output, Profit, and Unit Production Costs in the Shaanxi Province of China

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Congying Zhang ◽  
Qian Chang ◽  
Liqun Shao ◽  
Xuexi Huo
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Unit Cost ◽  
Production Costs ◽  
Shaanxi Province ◽  
Profit Model ◽  
Unit Production Cost ◽  
Net Profit ◽  
Apple Production ◽  
Moderate Scale

In the Shaanxi province, small and scattered plots impede an increase in the efficiency of apple production. Developing a moderate operation scale is a proper tool to solve inefficiencies in apple production, as it enables improving the factor allocation efficiency, resulting in higher yields, higher profit, or lower production costs. However, the moderate operation scales, based on output, profit, and production costs, may be different. This paper aimed to evaluate the moderate operation scale of apples from three perspectives of increasing yields and profits and reducing unit production cost. The study was based on survey data collected from 661 randomly selected apple farmers in eight counties of the Shaanxi province, China. The collected data were analyzed quantitatively by the input-output model, the net profit model, and unit production cost model. The findings show that: (1) The moderate operation scale oriented to increasing apple yields in the Shaanxi province should be 0.87–1.53 ha. (2) The moderate operation scale oriented to increasing the net profit of farmers in the Shaanxi province should be over 1.53 ha. (3) The moderate operation scale oriented to reducing the unit cost of apple production in the Shaanxi province should be 0.20–0.53 ha. The study provides evidence that policymakers should grasp the balance point and find the intersection of the operation scale based on output, profit, and unit production cost when guiding apple growers to carry out the moderate scale. We propose that 0.87–1.53 ha may be a suitable operation scale for apple production in the Shaanxi province at the current stage.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

scholarly journals PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA (SHU) KOPERASI KOTA SUKABUMI

2017 ◽  
Vol 3 (2) ◽  
pp. 53
Author(s):  
Tria Rohmansyah ◽  
Sudarijati Sudarijati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
T Test ◽  
Net Income ◽  
Test Results ◽  
Net Profit ◽  
Quantitative Descriptive ◽  
Research Analysis

This research purpose how the influence of their own capital and loan capital of net income cooperative in Sukabumi City. This research is quantitative descriptive study using multiple regression analysis. The sampling technique used was purposive sampling where the sampling is based on certain criteria. From the established criteria, obtained 11 (eleven) sample cooperative in sukabumi city with the observation period of 2 (two) years for each sample cooperative. The research analysis tools using multiple regression analysis. Simultaneous hypothesis testing using the F and partial test using t-test with a probability level of 5 percent (0,05). F-test result explain that the own capital and loan capital Simultaneous have a positive and significant effect on net income cooperative. t-test results showed that the own capital have a positive and significant effect on net income. While loan capital is not have significant impact on net income cooperative in Sukabumi City.Key words : Equity, Loan Capital, Net Profit Margin

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Economic Evaluation of Landscape Integrated Pest Management Programs in Banyumas Regency, Central Java, Indonesia

2018 ◽  
Vol 7 (2.29) ◽  
pp. 469
Author(s):  
Hani Perwitasari ◽  
Irham . ◽  
Slamet Hartono ◽  
Suhatmini Hardyastuti
Keyword(s):  
Integrated Pest Management ◽  
Pest Management ◽  
Production Cost ◽  
Secondary Data ◽  
Management Program ◽  
T Test ◽  
Production Costs ◽  
Central Java ◽  
Financial Feasibility ◽  
Technology Applications

The massive use of chemicals in food production process has adversely affected the aspect of cost, ecology and health in particular. Landscape Integrated Pest Management (LIPM) Program is one of the technology applications targeted to minimize the chemicals. In Indonesia, there were only 6 regencies which applied LIPM, which included Banyumas regency. This study primarily aims at comparing production costs, productivity, revenue, profit and financial feasibility between LIPM and non-LIPM rice farms. The researchers collected primary and secondary data during the investigation. They purposively chose Pliken Village as the research object as it is the only village implementing LIPM. Meanwhile, sample was selected by random sampling methods involving LIPM and non- LIPM farmers with 30 respondents for each. Independent-samples T test was exerted to compare productivity, revenue, cost, profit and financial feasibility. The results indicate that productivity, revenue, profit and financial feasibility farming with LIPM were higher than the non-LIPM farming. Moreover, the production cost in the LIPM farming was lower than the production cost of the non-LIPM farming. The independent T-test pinpoints that the total revenue indicator and profit were significant. In other words, it may become reference to encourage farmers to apply Landscape Integrated Pest Management Program for sustainable agriculture 

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

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