scholarly journals COST OF GOODS SOLD OF WAJIK AT CAP KUDA TERBANG SMALL AND MEDIUM ENTERPRISE IN BLITAR: AN ANALYSIS

2020 ◽  
Vol 5 (1) ◽  
pp. 27-35
Author(s):  
Suprianto Suprianto ◽  
Diana Elvianita Martanti
Keyword(s):  
Research Method ◽  
Qualitative Approach ◽  
Selling Price ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
The Cost

The purpose of this research was to determine the calculation of cost of goods sold of Wajik at Mrs. Sulasmi’s Cap Kuda Terbang Small and Medium Enterprise (UKM) in Kademangan, Blitar Regency. This research was carried out to figure out how to determine the selling price of Wajik, and to analyze whether the selling price was appropriate. The research method used in this research was qualitative approach so that it can develop and obtain in-depth findings. Data were obtained through interviews and observations. The data of interview and observation were subsequently analyzed to find out how to determine the selling price of Wajik at UKM Cap Kuda Terbang, and to analyze whether the prize has yet to be approriate. The technique used to check the validity of the data was the triangulation technique. Findings show that the cost of goods sold based on full costing method was higher than the cost of goods sold calculated by the company; it appears that there are differences in the calculation of cost of goods sold according to the company after being evaluated.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Transfer Pricing ◽  
Transfer Price ◽  
Selling Price ◽  
Operating Profit ◽  
Transfer Prices ◽  
Medium Enterprise ◽  
The Right ◽  
Medium Businesses ◽  
The Cost

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.

scholarly journals Analisis Profitabilitas Usaha Peternakan Ayam Kampung Super di Kabupaten Jember

2017 ◽  
Vol 1 (1) ◽  
pp. 31-38
Author(s):  
Muhammad Ardi Wiranata ◽  
Joko Irsan Sanyoto ◽  
Hariadi Subagja
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Cost Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Dominant Factor ◽  
Selling Price ◽  
Feed Cost ◽  
The Cost ◽  
Data Result

This study aimed to determine the cost of management, day old chick cost, production, selling price to profit level, R / C ratio and Return on Investmen (ROI) ayam kampung super in Jember. The research method used was survey with 18 respondents in Jember. The data result were analyzed using multiple linear regression analysis and the following equations were Y = -1.90 – 0.35X1 – 1.22X2 + 0.23X3 + 2.26X4 + 0.11X5. This equation means every level of profit level by X1 (management cost) equal to -0.35, X2 (feed cost) equal to -1.22, X3 (seed cost) equal to 0.23, X4 (chicken production) equal to 2.26, X5 (chicken selling price) of 0.11. R / C ratio was 1.18, and ROI was 16%. The result of research showed that the most dominant factor influences to the profit level were  feed cost, management cost and production. Profitability of this research 98% have been considered while factors outside this study 2%.

scholarly journals Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

2021 ◽  
Vol 9 (3) ◽  
pp. 193
Author(s):  
Nita Wulandari
Keyword(s):  
Research Method ◽  
Production Costs ◽  
Selling Price ◽  
Administrative Costs ◽  
Analysis Technique ◽  
Production Building ◽  
Marketing Costs ◽  
The Cost ◽  
Cost Components

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

scholarly journals Implementasi Lean Canvas Pada Entrepreneurial Project Startup Bisnis

2019 ◽  
Vol 10 (1) ◽  
pp. 1-16
Author(s):  
Eric Harianto
Keyword(s):  
Data Analysis ◽  
Business Model ◽  
Research Method ◽  
Qualitative Approach ◽  
Analysis Techniques ◽  
Descriptive Research ◽  
Start Up ◽  
Future Strategy ◽  
The Difference ◽  
The Cost

The purpose of this research is to: (1) identify business model with the application of lean canvas; (2) obstacles in the application of lean canvas at the business project of students at entrepreneurial project startup business S2 Ciputra University Surabaya; (3) benefits contained in the application of lean canvas on the business project of students at entrepreneurial project startup business S2 Ciputra University Surabaya. Data collected from January 2018 to March 2018. The method used is descriptive research method with qualitative approach. The author conducted interviews with 5 informants ie business project owner. The analysis tools used are lean start up and lean canvas. Data analysis techniques used are Creswell (2014) data analysis techniques. The results in this study are (1) Student business project can be implemented in nine lean canvas blocks and can see the concept of business model easily and linkage between nine blocks in lean canvas. (2) The most difficult constraint experienced by students is when filling the unfair blocks in the lean canvas. (3) Students can easily analyze their business model in determining future strategy to know the project or business that is run effectively or not to be continued or developed based on the achievement measured in the key metric block in one of the lean canvas blocks and the profit earned in the business project which can be seen easily within the difference between the revenue stream block and the cost structure within the lean canvas.

scholarly journals IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Transfer Pricing ◽  
Transfer Price ◽  
Selling Price ◽  
Operating Profit ◽  
Transfer Prices ◽  
Medium Enterprise ◽  
The Right ◽  
Medium Businesses ◽  
The Cost

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .Keywords : transfer price, selling price, cost based transfer price, market based transfer price, negotiated transfer price.

scholarly journals PENJUALAN OBYEK HAK TANGGUNGAN DIBAWAH TANGAN UNTUK PENYELESAIAN KREDIT MACET DI BANK

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Masrara Retno Herryani ◽  
Harsono Njoto
Keyword(s):  
Research Method ◽  
Selling Price ◽  
Conceptual Approach ◽  
Good Relationship ◽  
The Cost

Giving credit is not always smooth. There is often a risk of blocking in the credit repayment. The granting of credit must be accompanied by the granting of collateral by the debtor, the credit becomes stalled then the Bank must immediately seek efforts to be able to save the credit.               Based on explanation above, the reseach problem is : How to selling the Object  of  mortage under hand to solve bad credit in bank ?. The research method implied  is  normative.  The  problem  approach is done by statute, philosophy and conceptual approach.               The Bank chooses a settlement through a sales mechanism under-handedly, compared to the auction process. This is done since selling mortage under the hands is more practical than through the auction process. Selling mortage object under-handedly provides benefits for both creditors and debtors. The advantages obtained are as follows:1. Creditora. Shorter time;b. The cost is cheaper;c. It maintains good relationship with the debtor or other related parties.2. Debtorsa. Selling price is highb. getting the rest of the moneyKeywords :Sale under the hands, the object of mortgage, bad credit.

Implementasi Revolusi Industri (4.0) Pada Ukm Ayam Broiler Melalui Mesin Pakan Ayam Otomatis Berbasis Internet Of Things (IoT)

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Raup Padillah
Keyword(s):  
Internet Of Things ◽  
Broiler Chicken ◽  
Government Policies ◽  
Virus Spread ◽  
Problem Identification ◽  
Franchise System ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Feeding Process ◽  
The Cost

Small and medium enterprise (SME) of boiler chicken own by Mr Sugiran, had been pionered since 2015 was one of SME in Desa Jambewangi Banyuwangi that has been operationally effected by the corona virus desease. Some government policies on Corona desease in preventing the virus spread made this small bussiness threathen out of bussiness. Layoffs made by the company caused on the threatment and feeding process of the livestock that made mortality on the livestock were rising. The fall of chicken livestock prices made this bussiness threaten to be bankruptcy. As a result of problem identification faced by the partner, offered solution by team is by implementing technology on automatic chicken feeding base on internet of things (IoT) and its applied on pos franchise system. The result of using this application are rising on chicken livestock, decreasing in livestock mortality till harvesting period, economically cut the cost of feeding process, rising on income (omzet) for the partner in harvesting period of broiler chicken.

scholarly journals Pola Rescheduling Pada Pembiayaan Bermasalah Berakad Murabahah Di Bank Syariah

2019 ◽  
Vol 6 (1) ◽  
pp. 27-48
Author(s):  
Andini Salamah ◽  
Arrison Hendry
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Islamic Banks ◽  
Ability To Pay ◽  
The Real ◽  
Real Cost ◽  
Islamic Bank ◽  
The Cost

This study aims to examine further related to problem financing, especially in murabahah financing. The research method used is a qualitative approach with descriptive analysis. The results of this study are, the rescheduling process undertaken by Islamic banks is to extend the term of financing and installment, with customer’s critera: decreased ability to pay, has a good business prospect, able to fulfill obligations after rescheduling. Second, Islamic bank must apply the provisions of the Fatwa DSN MUI that should not add to the remaining amount of bills, charging the cost in the rescheduling process is the real cost, and the extension of time payer must based on the agreement of both parties. Third, in the case of problem financing in effect after rescheduling is done, then the action that can be performed by the Islamic bank is to convert the murabahah financing contract into the qardh financing agreement.

scholarly journals ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL PADA HOTEL XYZ (SALAH SATU HOTEL DI KOTA PONTIANAK)

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Chandra Chandra
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Cost Driver ◽  
Selling Price ◽  
Activity Based Costing ◽  
Activity Cost ◽  
The Cost ◽  
Basic Price ◽  
Descriptive Qualitative

This research is based on the background of increasing hospitality services business competition, and to win this competition, is influenced by three factors, one of which is the selling price. The selling price is the sum between Cost or Cost of Goods Sold (HPP) with a Mark up or percentage of the desired profit. Cost of Goods Sold is all costs incurred to obtain goods sold or the cost of goods sold. When an entity can manage costs incurred effectively and efficiently, it can increase the number of visitors and increase company profits. The research method used is descriptive qualitative method, which is to explain the phenomenon or event being studied. The results of the study are known that  the calculation of the cost of the room by using ABC has a difference with the basic price determined by the management of XYZ Hotel. This difference is caused by differences in the overhead costs for each type of room contained in XYZ Hotels. In calculations determined by the management of XYZ Hotel, overhead costs are not included in the calculation of the cost of the room and are only charged to one type of cost driver.Keywords : Cost of Good Solds, Activity Based Costing, Hotel, Activity, Cost Driver.

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