scholarly journals PEMBERDAYAAN NAPI PEREMPUAN LAPAS WAY HUI MELALUI KERAJINAN RAJUTAN DAN PERHITUNGAN PENENTUAN HARGA JUAL PRODUK

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Halimah Halimah ◽  
Sushanty Saleh ◽  
Pebrina Swissia

Female prisoners in these prisons become prisoners because they are entangled in various types of criminal law with various crimes committed by women such as due to many factors, leading to reasons for fulfilling the needs of those concerned. For this reason, there is a need for guidance for female prisoners as a form of self-empowerment to improve human resources in the form of life skills. Coaching skills provided by the Proposal Community Procurement team, namely training in the form of handicraft knitting. Knitted handicrafts that have been produced by inmates at the A Way Hui class II prisons include prayer hats, cellphone wallets, restleting wallets, and various kinds of brooches. Knitted products have a fairly high exclusivity value. These female prisoners are expected to succeed in making / producing creative and innovative knitted works seen from various aspects, namely aspects of material selection aspects, in addition the female prisoners are also given training to determine the cost of production and cost of goods sold from their knits.

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Halimah Halimah ◽  
Sushanty Saleh ◽  
Pebrina Swissia

Female prisoners in these prisons become prisoners because they are entangled in various types of criminal law with various crimes committed by women such as due to many factors, leading to reasons for fulfilling the needs of those concerned. For this reason, there is a need for guidance for female prisoners as a form of self-empowerment to improve human resources in the form of life skills. Coaching skills provided by the Proposal Community Procurement team, namely training in the form of handicraft knitting. Knitted handicrafts that have been produced by inmates at the A Way Hui class II prisons include prayer hats, cellphone wallets, restleting wallets, and various kinds of brooches. Knitted products have a fairly high exclusivity value. These female prisoners are expected to succeed in making / producing creative and innovative knitted works seen from various aspects, namely aspects of material selection aspects, in addition the female prisoners are also given training to determine the cost of production and cost of goods sold from their knits.


2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method


Author(s):  
Stefani Nawati EKORESTI

Taman Sari Sub-District, Bogor Regency has the potential for fertile soil. But these lands have not been tilled properly. Narrow housing conditions, especially for poor people, do not allow residents to plant crops. Causing the lack of consumption of vegetables; which causes residents become easily sick. In addition, there is also a lot of plastic waste, especially bottled drinking water and other things that come from tourists and fishermen who have not been processed. This condition gave rise to the idea to provide life skills training in making vertical gardens, hydroponic plants and waste management. Besides the need for makeup and haircutting skills also needed especially for orphans fostered by Yasayan Usawatun Hasanah. Community Service Activities (PkM) aims to foster community awareness of the cleanliness of the environment and empower citizens to be more creative and entrepreneurial. Therefore, in addition to the types of activities requested by the residents, UPBJJ-UT Bogor will also teach about identifying the economic value of the work done in the form of determining the cost of goods sold / production. This activity was attended by 50 orphans and it ran smoothly and successfully. Now orphans already have life skills that hope can lift their economy.


2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing


2021 ◽  
Vol 13 (6) ◽  
pp. 3535
Author(s):  
Byung-Ju Jeon ◽  
Byung-Soo Kim

The Korean government proposed a goal to reduce its greenhouse gas emissions by 37% compared to business-as-usual levels by 2030 and launched the Green Standard for Energy and Environmental Design (G-SEED) certification system. The certification requires meeting the required score and material selection with a secured economy and construction efficiency. However, most buildings only focus on obtaining the certification scores instead of choosing economical materials with high construction efficiency. This research focused on developing a material selection model that considers both the construction efficiency and economy of the materials and the acquisition of material and resource evaluation scores from the G-SEED certification. This research, therefore, analyzed actual data to automate the material selection and compare alternatives to using a genetic algorithm to obtain optimized alternatives. This model proposes an alternative to constructability and economy when the required score and material information is entered. When the model was applied to actual cases, the result revealed a reduction in construction costs of about 37% compared to the cost with the traditional methods. The material selection model from this research can benefit construction project owners in terms of cost reduction, designers in terms of structural design time, and constructors in terms of construction efficiency


2015 ◽  
Vol 764-765 ◽  
pp. 374-378 ◽  
Author(s):  
Long Chang Hsieh ◽  
Tzu Hsia Chen ◽  
Hsiu Chen Tang

Traditionally, the reduction ratio of a spur gear pair is limited to 4 ~ 7. For a spur gear transmission with reduction ratio more than 7, it is necessary to have more than two gear pairs. Consider the cost of production, this paper proposes a helical spur gear reducer with one gear pair having reduction ratio 19.25 to substitute the gear reducer with two gear pairs. Based on the involute theorem, the gear data of helical spur gear pair is obtained. According to the gear data, its corresponding engineering drawing is accomplished. This manuscript verify that one spur gear pair also can have high reduction ratio (20 ~ 30).


1993 ◽  
Vol 24 (3) ◽  
pp. 352-360 ◽  
Author(s):  
Clement A. Tisdell ◽  
William R. Thomas ◽  
Luca Tacconi ◽  
John S. Lucas

2021 ◽  
Vol 4 (1) ◽  
pp. 322-330
Author(s):  
V.I. Golik ◽  

The issues of reagent leaching of metals in stacks in a historical cut are considered. It is shown that more than 1/3 of the chipped ore in size does not meet the conditions for extract-ing metals from it and requires regrinding. The features of mills are considered and the ad-vantages of grinding in a high-speed mill - disintegrator are determined. The information on innovations in the optimization of grinding equipment, which can reduce the cost of production by 10…15 %, is given.


2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price


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