Analisis Informasi Akuntansi Penuh Dalam Penentuan Tarif Kamar Guna Mendukung Pencapaian Target Laba Pada Garuda Plaza Hotel Medan

This research was conducted to find out whether there is an accounting information system that is suitable for room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with the Accounting, Internal Control, and HRD sections. Data obtained from interviews and documents are collected, compiled, interpreted, and analyzed so as to provide complete information to solve problems that require. The results of this study indicate the facts about complete accounting information in the process of determining the selling price of room rates at Garuda Plaza Hotel Medan. In calculating the full accounting of Garuda Plaza Hotel using the cost-plus pricing method, the full costing approach. In the cost-plus pricing method, the full costing approach shows differences in the calculation. The difference lies in the estimated full costs, calculation of expected earnings, mark-up calculations, and selling price calculations. Hotels have a special method of determining rates.

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.1.27835.2020 ◽

2020 ◽

Vol 15 (1) ◽

pp. 28

Author(s):

Cindy Shelly Lumowa ◽

Jantje J. Tinangon ◽

Anneke Wangkar

Keyword(s):

Data Analysis ◽

Descriptive Analysis ◽

Selling Price ◽

Analysis Method ◽

Accurate Calculation ◽

Process Cost ◽

Cost Of Production ◽

The Difference ◽

The Cost

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

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THE DIFFERENCE OF BEHAVIOR AND MANGO FARMERS’ INCOME IN IMPLEMENTING OFF SEASON AND ON SEASON FARMING

AGROLAND The Agricultural Sciences Journal ◽

10.22487/agroland.v0i0.691 ◽

2021 ◽

Author(s):

Esa Noerbayinda ◽

Eliana Wulandari

Keyword(s):

Data Analysis ◽

Survey Method ◽

Selling Price ◽

Sale Price ◽

Average Income ◽

The Difference ◽

The Cost

The production of gedong gincu mango tends to be abundant lead to the selling price could decrease. Mango farmers in Jatibarang Sub-district had implemented off season farming as a solution to maintain the availability of mango production throughout the year which would have implications on the rising selling price. The behavior of farmers in on and off season could be different that may affect the cost, sale price and income of farmers. This study aims to analyze the differences behavior gedong gincu mango farmers in on and off season as well as its effect on their income. This research was conducted using survey method. The data analysis used a descriptive statistic, Mann Whitney tests and income analysis. The results showed no difference in farmers’ behavior in terms of fertilization and pruning frequency. Farmers in Jatibarang Sub-district as a whole have implemented off season farming so that there are differences in behavior in terms of the spraying frequency and applying paclobutrazol. Off season farming was more profitable than on season farming, with the average selling price reached IDR 25,200 per kg and average income of IDR 52,680,594. Therefore, off season farming could be an option to increase farmers’ income

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MEMBACA PELUANG MERAKIT “UANG” DARI HOBI AQUASCAPE

Jurnal Pengabdian dan Kewirausahaan ◽

10.30813/jpk.v2i2.1364 ◽

2018 ◽

Vol 2 (2) ◽

Author(s):

Hariyatno Hariyatno ◽

Isanawikrama Isanawikrama ◽

Dotty Wimpertiwi ◽

Yohanes Jhony Kurniawan

Keyword(s):

Data Analysis ◽

Key Words ◽

Raw Materials ◽

Ornamental Fish ◽

Selling Price ◽

Business Opportunities ◽

The Difference ◽

The Many ◽

The Cost

ABSTRACT The purpose of this study is to find out what are the advantages derived from the art of aquascape and any business opportunities that arise as a result of this hobby, lately many people began to love the art of aquarium-made beauty that is decorated with neat and unique decoration, if akita observe products that produce a miniature underwater ecosystem is so beautiful and cool eye-catching that is better known by the name of aquascape, along with the many requests for aquascape art is now beginning emerging aquarium merchants that also provide services aquascape manufacture and maintenance, together with the perminaan equipment good accessories aquarium machines, iron or wood shelves, flora and fauna continue to increase, because to make an aquascape product in need of adequate equipment and equipment to support maximum results, the results of this study took samples of aquascape aquascape, aquascape craftsmen and store access stores oris ornamental fish that exist in Bogor. Data analysis in this research using full costing method to determine selling price. The results showed that aquascape is a hobby that started in like someone, become a promising business field, it turns out the advantage of making aquascape craftsmen obtain 18.30% for aquascape model 1 and 31.24% for aquascape model 2 has not profit from the difference in raw materials in use reach 10%, from the cost incurred where the profit obtained depends on the uniqueness and beauty. so many people who had just a hobby to make as a land of business.Key Words: Aquascape, Hobby, Money, Reading Opportunity

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PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.20902.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Anggelika S. Nangin ◽

Grace B. Nangoi ◽

Victorina Z. Tirayoh

Keyword(s):

Data Analysis ◽

Digital Printing ◽

Selling Price ◽

Printing Industry ◽

Overhead Cost ◽

Costing System ◽

Marketing Costs ◽

The Cost ◽

A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

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ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20468.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Ummu Almaas Khoirunnisaa ◽

Hendrik Manossoh ◽

Dhullo Afandi

Keyword(s):

Control System ◽

Internal Control ◽

Descriptive Analysis ◽

Internal Controls ◽

Selling Price ◽

Internal Control System ◽

The Cost ◽

Document Review ◽

Rules Set ◽

Collection Methods

Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.

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PENGARUH LATIHAN KNEE TUCK JUMP DAN LATIHAN HALF SQUAT JUMP TERHADAP KEMAMPUAN SMASH KEDENG DALAM PERMAINAN SEPAKTAKRAW

COMPETITOR: Jurnal Pendidikan Kepelatihan Olahraga ◽

10.26858/com.v11i3.13399 ◽

2020 ◽

Vol 11 (3) ◽

pp. 117

Author(s):

Heriansyah Heriansyah ◽

Suhartiwi Suhartiwi

Keyword(s):

Data Analysis ◽

Random Sampling ◽

Male Students ◽

Squat Jump ◽

Significance Level ◽

Jump Training ◽

Analysis Technique ◽

Significant Difference ◽

Experiment Method ◽

The Difference

This study aims to determine the extent of the difference in effect between knee tuck jump and half squat jump training on the ability to smash kedeng in sepaktakraw games. By using the field experiment method. The population used is male students of Southeast Sulawesi SMANKO with a sample of 60 people taken by Proposive random sampling. The data analysis technique used is the t-test at 95% significance level. The results showed that; (1) There is a significant effect of knee tuck jump training on the ability to smash kedeng in sepaktakraw games on Southeast Sulawesi SMANKO students, proven to = 13,446> tt = 2,045. There is a significant effect of half squat jump training on the ability of the Kedeng smash in sepaktakraw games on Southeast Sulawesi SMANKO students, proven to = 10.478> tt = 2.045. There is a significant difference in effect between training on the ability to smash kedeng in sepaktakraw games on Southeast Sulawesi SMANKO students, proven, to = 9,970> tt = 2,000.

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Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

Jurnal Ilmiah Manajemen Kesatuan ◽

10.37641/jimkes.v7i1.210 ◽

2019 ◽

Vol 7 (1) ◽

pp. 173-178

Author(s):

Alviani Lestari ◽

Siti Ita Rosita ◽

Tri Marlina

Keyword(s):

Labor Cost ◽

Cost Calculation ◽

Selling Price ◽

Total Production ◽

Product Price ◽

Overhead Cost ◽

Material Costs ◽

Cost Of Production ◽

The Difference ◽

The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.

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Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i04.p11 ◽

2021 ◽

Vol 31 (4) ◽

Author(s):

I Gst Ayu Eka Damayanthi ◽

Ni K. Lely Aryani Merkusiwati

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Accounting Information ◽

Black Culture ◽

Collection Method ◽

Accounting Information Systems ◽

Analysis Technique ◽

Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

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Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Fraud Orderan Pada Jasa Transportasi Berbasis Online Go-Jek Di Kota Padang

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.147 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1354-1362

Author(s):

Jana Haniful Khair ◽

Halmawati Halmawati

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Significant Influence ◽

Internal Control ◽

Quantitative Research ◽

Hypothesis Test ◽

Sampling Technique ◽

Primary Data ◽

Analysis Technique ◽

Regression Tests

This study is to study the effect of internal control and individual morality on fraudulent transportation orders based online at PT. Go-Jek, City of Padang. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is a car and motorcycle driver, PT. Go-Jek in Padang City. The purposive sampling technique of sampling and a sample of 150 respondents. Data analysis technique is data quality test, classic assumption test and hypothesis test consisting of multiple linear regression tests using SPSS 23.0 for Windows. The results of this study indicate that internal control and individual morality have a negative and significant influence on order fraud

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SOCIO-GEOGRAPHICAL ANALYSIS OF MORSHYN AND TRUSKAVETS BALNEOLOGICAL RESORTS OF LVIV REGION

Bulletin of Taras Shevchenko National University of Kyiv Geography ◽

10.17721/1728-2721.2019.74.18 ◽

2019 ◽

pp. 102-109

Author(s):

I. Horyn

Keyword(s):

Mineral Water ◽

Swot Analysis ◽

Complete Information ◽

Economic Potential ◽

Cost Of Living ◽

Mineral Springs ◽

Main Factors ◽

The Difference ◽

The Cost ◽

The City

The article agnowledges that Morshyn and Truskavets balneological resorts are important components of the health-improving, recreational and economic potential of the Lviv region. Every year in Morshyn and Truskavets, some 300,000 Ukrainian and foreign holidaymakers come to Ukraine, contributing to the economic development of the studied resorts in the region. The article sheds light on the main features of these resorts. The main factors of attractiveness of the cities of Morshyn and Truskavets are analyzed. It is shown that the cost of permits in sanatorium and boarding houses of these resorts is highly dependent on the period of the year. At the resorts the most expensive trips are found in the summer and winter. They are especially expensive during New Year’s and Christmas holidays, when there is the largest flow of tourists. The cheapest trips are in the fall and from the middle of January to the beginning of April. When selecting between Morshyn and Truskavets, visitors pay attention to the specialization of resorts, estimate the cost of living, assess additional facilities, which include entertainment, medical and SPA procedures, etc. Transport accessibility of the sanatoriums, hotels or villas is an important issue, which is often emphasized during the decision making by tourists as well as the possibility of obtaining complete information about the entire assortment of services provided in the resorts. In the article, an important point is the difference in the composition of water consumed by visitors with a healing purpose. Both Morshyn and Truskavets are marked by unique mineral springs with a healing effect. In the territory of two resorts for public use pump rooms for the consumption of mineral water have been constructed. In Morshyn, own pump rooms have sanatoria Morshynsky and Kiev plus, and in Truskavets – sanatoria Rixos Prykarpattya, Carpathians, Pearl of the Carpathians, Shakhtar, Moldova, Vernigore, Forest song, Almaz, Crystal, Dnipro-Beskid, Polonin and Geneva. Accommodation establishments that operate today in the abovementioned resorts of the Lviv region are investigated. A SWOT-analysis of the balneological resorts development in the city of Morshyn and Truskavets was conducted.

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