Implementasi Direct Costing Method Sebagai Alat Untuk  Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)

Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing. This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry. The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.

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

JOURNAL OF INDUSTRIAL AND MANUFACTURE ENGINEERING ◽

10.31289/jime.v2i1.2425 ◽

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

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.

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D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

Inovasi Manajemen dan Kebijakan Publik ◽

10.54980/imkp.v2i1.78 ◽

2019 ◽

Vol 2 (1) ◽

pp. 33-44

Author(s):

Mujapar . ◽

Amalia Pujiarti ◽

Elias Bagul ◽

Herlina Milansari W. N ◽

...

Keyword(s):

Small And Medium Enterprises ◽

Activity Based Costing ◽

Business World ◽

Descriptive Research ◽

Analysis Technique ◽

Cost Of Production ◽

Medium Enterprises ◽

The Cost ◽

Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

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Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽

10.30603/ab.v14i01.419 ◽

2017 ◽

Vol 13 (2) ◽

pp. 109-126

Author(s):

Abdul Latif

Keyword(s):

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Secondary Data ◽

Revenue Sharing ◽

Profit Sharing ◽

Primary Data ◽

Analysis Method ◽

Qualitative Descriptive ◽

Medium Enterprises ◽

Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

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Obstacles and strategies for the sustainability of Indonesian small and medium enterprises during Covid-19 Pandemic: A study case at Reban Lestari Farm Kolaka Sulawesi Tenggara

Livestock and Animal Research ◽

10.20961/lar.v19i3.52162 ◽

2021 ◽

Vol 19 (3) ◽

pp. 255

Author(s):

Hastuti Hastuti ◽

Hasnidar Hasnidar ◽

Bustang Bustang

Keyword(s):

Creative Thinking ◽

Laying Hens ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Business Strategies ◽

Interpretive Approach ◽

Specific Object ◽

Qualitative Descriptive ◽

Study Case ◽

Medium Enterprises

Objective: This study aimed to assess the sustainability of Indonesian Micro, Small, and Medium Enterprises (MSME) during the Covid-19 pandemic. The specific object of this study was Reban Lestari Farm, an MSME of laying hens farm located in Kolaka, Southeast Sulawesi, Indonesia.Methods: The study composed a qualitative and interpretive approach. Data were collected through interviews and observations, and data were analyzed by using a qualitative descriptive analysis.Results: Results show that the Covid-19 pandemic had significant effects on Indonesian MSMEs, but some MSMEs can survive and even grow despite the pandemic. Laying hens farm was one of the MSMEs that can survive and consistently grow during the Covid-19 pandemic as the commodity still has a high demand amongst consumers.Conclusions: The sustainability of an MSME can still be maintained with multiple business strategies, such as developing innovation and creative thinking to improve product quality and income.

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Development of Micro, Small and Medium Enterprises (MSME) to Strengthen Indonesia’s Economic Post COVID-19

Business Management and Strategy ◽

10.5296/bms.v12i2.18794 ◽

2021 ◽

Vol 12 (2) ◽

pp. 19

Author(s):

Emi Suwarni ◽

Maidiana Astuti Handayani

Keyword(s):

Information Technology ◽

Social Media ◽

Digital Media ◽

Swot Analysis ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Qualitative Descriptive ◽

The Government ◽

Medium Enterprises

This study aims to find the strategy of developing MSMEs based on potential and opportunities in the period of covid-19. The research object is the MSME unit in Bandar Lampung City, especially MSME banana chips. This study used qualitative descriptive analysis with SWOT analysis. Based on the results it is known that the position of MSMEs is in quadrant I. The strategy of developing MSMEs is to increase the potential and take advantage of opportunities. One of the strategies is the utilization of information technology and social media in the development of MSMEs of the region's flagship banana chip products. The results of this research are expected to be useful as consideration for MSMEs to develop their businesses even during the COVID 19 pandemic. Likewise, for the government to actively socialize the use of digital media for MSMEs so that MSME development will increase. The limitation of this research is that it has not quantitatively calculated the role of social media and information technology in MSME development. This could be an opportunity for further research

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STUDI EKONOMI SYARIAH TENTANG PERUBAHAN PP NO 46 TAHUN 2013 KE PP NO 23 TAHUN 2018

Equilibrium Jurnal Ekonomi Syariah ◽

10.21043/equilibrium.v7i1.5219 ◽

2019 ◽

Vol 7 (1) ◽

pp. 112

Author(s):

Sokhikhatul Mawadah

Keyword(s):

Government Regulation ◽

Small And Medium Enterprises ◽

Rapid Development ◽

Tax Rates ◽

Tax Rate ◽

Tax Incentive ◽

Qualitative Descriptive ◽

Gross Income ◽

General Goal ◽

Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. The MSME sector is proven to be able to survive in the midst of the economic crisis in Indonesia. At present, the growth of MSMEs from year to year continues to increase. The more rapid development of MSMEs in Indonesia will cause more contribution to the receipt of the country's Gross Domestic Product. This is where MSMEs become a sector that will have a large potential in the amount of tax revenue. The tax incentive policy for MSMEs previously regulated in Government Regulation Number 46 of 2013 provided that the final tax rate imposed on MSMEs is 1 percent of gross income. However, at present, the regulation has been amended and replaced with Government Regulation Number 23 of 2018, where the final tax rate for MSME players is only 0.5 percent of gross income. If viewed from a sharia economic perspective, a decrease in taxes is a form of government justice for MSME actors, because basically businesses run by MSMEs do not always bring profits, so that a high tax rate can burden them. This is in accordance with the general goal of implementing the economic system, namely to realize prosperity and peace for the entire community. This study aims to provide a critical review of how much the effect of changes in PP on final income tax rates for MSMEs is seen from the literature review involving several Islamic elements. The methodology in this study is qualitative descriptive. Discussion refers to previous research and results from literature studies..

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Integrated financing model in Islamic microfinance institutions for agriculture and fisheries sector

Investment Management and Financial Innovations ◽

10.21511/imfi.16(4).2019.26 ◽

2019 ◽

Vol 16 (4) ◽

pp. 303-314

Author(s):

Aan Zainul Anwar ◽

Edi Susilo ◽

Fatchur Rohman ◽

Purbayu Budi Santosa ◽

Edy Yusuf Agung Gunanto

Keyword(s):

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Microfinance Institutions ◽

Central Java ◽

Islamic Financial Institutions ◽

Qualitative Descriptive ◽

Islamic Microfinance ◽

Financing Model ◽

Medium Enterprises ◽

Islamic Insurance

The uniqueness of micro, small and medium enterprises (MSMEs) in the agriculture and fisheries sector has led to thoughts of innovation in the microfinance institutions (MFIs) that serve it. Service innovations in the agriculture and fisheries sector have been carried out in various countries to facilitate the development of this sector. This study aims to analyze the financing model of Islamic microfinance institutions (Islamic MFIs) based on the characteristics of the agriculture and fisheries sectors and the reconstruction of Salam contracts of Islamic financial institutions for farmers and fishermen. The research method used is qualitative descriptive analysis. The data were obtained through in-depth interviews with the agriculture and fisheries businesses in Central Java, Indonesia. The result showed that Salam contract constructed according to the characteristics of the fishing community to alleviate it from the shackles of moneylenders and wholesalers, including Islamic MFIs, farmers, and fishers as members of Islamic MFIs, buyers, Islamic banks and Islamic insurance. The output of this research is that farmers and fishermen can form a community to help one another with financial needs and are managed by Islamic MFIs that work in synergy with fisheries and agriculture companies, as well as an integrated Salam contract application system for Islamic MFIs.

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USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY

Jurnal Akuntansi ◽

10.25170/jara.v11i1.50 ◽

2017 ◽

Vol 11 (1) ◽

pp. 32-49

Author(s):

Hizkia Anugerah Pramandiri ◽

Agung Praptapa ◽

Eliada Herwiyanti

Keyword(s):

Qualitative Method ◽

Small And Medium Enterprises ◽

Production Costs ◽

Selling Price ◽

Data Display ◽

Price Determination ◽

Business World ◽

Three Stages ◽

Medium Enterprises

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price. This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and cost-plus pricing methods. Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting method in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.

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WORKSHOP PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM BINAAN PINBAS MUI

Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat ◽

10.24198/sawala.v1i1.25839 ◽

2020 ◽

Vol 1 (1) ◽

pp. 23

Author(s):

Henny Mulyati ◽

Adi Rizfal Efriadi ◽

Nurwati Nurwati

Keyword(s):

Small And Medium Enterprises ◽

Business Incubation ◽

Industry Sector ◽

Food And Beverages ◽

Main Target ◽

Cost Of Production ◽

The Government ◽

Cost Of Materials ◽

Medium Enterprises ◽

The Cost

Pusat Inkubasi Bisnis Syariah – Majelis Ulama Indonesia (PINBAS MUI) dibentuk untuk mengedukasi pelaku bisnis UMKM berbasis syariah dimana kegiatan utamanya adalah memfasilitasi sertifikasi halal untuk produk makanan dan minuman rroduksi rumahan. Sejak awal tahun 2019 ITB-AD menjalin kerjasama dengan PIN-BAS MUI agar dapat bersinergi dalam memecahkan problematika dunia usaha UMKM, mendukung program pemerintah untuk pemberdayaan UMKM di tanah air. Kegiatan workshop perhitungan harga pokok produksi ditujukan untuk memberikan penguasaan kepada peserta dalam menghitung harga pokok produksi makanan dan minuman. Kegiatan terdiri dari survey awal untuk mengidentifikasi permasalahan yang dihadapi. Permasalahan yang umumnya terjadi adalah kurangnya pemahaman terhadap biaya produksi dimana biaya produksi dipahami hanya terdiri dari biaya bahan baku sehingga terjadi kesalahan dalam penentuan harga pokok produksi. Berdasarkan masalah tersebut, diselenggarakan kegiatan workshop diawali dengan melakukan pre-tes, penyampaian materi, kegiatan diskusi, latihan, pendampingan untuk memastikan bahwa peserta telah mampu menghitung harga pokok produksi serta pos-tes tentang pemahaman teori dan konsep harga pokok produksi. Berdasarkan pendampingan dapat dipastikan bahwa peserta mampu menghitung harga pokok produksi dengan benar. Indonesian Ulema Council (MUI) created Central of Sharia Business Incubation (PINBAS) to give sharia education with the main target facilitating halal certification for the members. The members consist of businessmen who run small and medium enterprises (SME) in the foods and beverages home industry sector. At the beginning of the year 2019, PINBAS-MUI along with ITB-AD are doing some collaborations to solve the problems of these enterprises and to support the government for SME’s empowerment programs. One of the collaboration programs was doing a workshop for food and beverages SME’s industry which located around the campus of ITB-AD. The workshop aims to give the participants about the pieces of knowledge of the cost of production. The activities of the workshop started with problems identifying. The problems identified generally are the lack of cost of production concepts. This lack of knowledge is especially because the term of the cost was understood only for the cost of materials. They did not compute labors and overhead expenses as the cost of the product. Based on the problems, the workshop started by giving them the theory, demonstrations, exercises and accompaniment to ensure that the participants understood the contents. The results have shown that the accompaniment effectively increases the capability of participants to count the cost of production correctly.

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Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v5i2.82 ◽

2018 ◽

Vol 5 (2) ◽

pp. 108-113

Author(s):

Diah Wahyuningsih ◽

M Rifki Maulidiono

Keyword(s):

Cost Control ◽

Descriptive Analysis ◽

Labor Cost ◽

Production Costs ◽

Manufacturing Companies ◽

Labor Costs ◽

Standard Procedures ◽

Qualitative Descriptive ◽

The Cost ◽

Real Costs

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.

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