scholarly journals Accounting in Traditional Farmers: Lessons from Farmer Groups in Purworejo, Central Java

2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Abin Suarsa ◽  
Eka Mulyani ◽  
Verawaty Verawaty
Keyword(s):  
Agricultural Products ◽  
Selling Price ◽  
Central Java ◽  
Farmer Groups ◽  
The Cost ◽  
Descriptive Method

The purpose of this study is to find out how to determine the cost of goods sold and the selling price of agricultural products according to farmers and according to accounting.Data analysis used is descriptive method, that is data collected, grouped and arranged so that it can be examined based on relevant theories and related to the problems discussed for conclusions.From the results of the research that the writer did, the authors concluded that in determining the selling price, the farmers of the Sri Mulya farmer group were not in accordance with the correct accounting calculations. Farmers determine the selling price according to middlemen based on dolog (logistics depot). Dolog prices according to farmers are still very low. However, farmers still get big profits, it depends on the amount of rice harvest obtained.For this reason, the author recommends that the association request to increase the selling price of rice to Dolog.

scholarly journals Analisa Harga Pokok Penjualan dalam Menentukan Laba pada Rumah Makan Putri Solo “Takana Jo Kampuang” Muara Bulian

2021 ◽  
Vol 21 (1) ◽  
pp. 163
Author(s):  
Muryati Muryati ◽  
Joko Susilo
Keyword(s):  
Production Capacity ◽  
Selling Price ◽  
Financial Condition ◽  
The Cost ◽  
Descriptive Method

This study aims to analyze the calculation of the cost of sales as the basis for determining the selling price of the product in determining profit in one period at The Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian. The method used is descriptive method by using qualitative attachment can also use research to calculate the cost of sales and collect costs that have been spent for the food business. For Return of Business Capital RM with the resulting production capacity. Research shows that Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian is experiencing stable financial condition and can even achieve maximum results. The cost that has been spent is used as an element of calculation of the formation of the cost of goods sold and the determination of the selling price as the basis in determining the profit of the business. The head of Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian should maintain and improve their business as best as possible and innovate if they want to keep their business as a developed restaurant.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals Pemanfaatan Resi Gudang Sebagai Opsi Optimalisasi Supply Chain Sebagai Alternatif Solusi Harga Panen Anjlok Pada Kelompok Tani

2019 ◽  
Vol 2 (2) ◽  
pp. 137-146
Author(s):  
Handy Nur Cahya
Keyword(s):  
Supply Chain ◽  
Distribution Channel ◽  
Agricultural Products ◽  
Selling Price ◽  
Descriptive Research ◽  
Direct Observations ◽  
Farmer Groups ◽  
Abundant Supply ◽  
The Right ◽  
New Distribution

TSince long ago this agricultural country, Indonesia has never been separated from rice farming. However, the welfare of farmers has not been fully good. The harvest season that should bring joy and profit, not always absolute about the full benefits. Harvest season are often accompanied by problems such as drop of selling price due to abundant supply. The purpose of this study is to diclose that farmer groups can optimize the supply chain flow to overcome the drop of selling price. This research was conducted in descriptive research, by conducting direct observations on Tirta Jaya farmer groups in Demak, then mapping the existing supply chain flow, and finally finding optimization solutions in the flow. The results of this study indicate there is an unoptimal distribution channel for agricultural products, and the warehouse receipt system is the right alternative, and can be applied as one of the new distribution channels to overcome the drop of selling price during the harvest.

scholarly journals EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik
Keyword(s):  
Analytical Method ◽  
Selling Price ◽  
Head Office ◽  
Qualitative Descriptive ◽  
Accounting Report ◽  
The Cost ◽  
First In First Out ◽  
Descriptive Method

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals ANALISIS PERAN KELOMPOK TANI DALAM UPAYA PENINGKATAN EKONOMI PERTANI DI ERA PANDEMI COVID-19

2021 ◽  
Vol 7 (2) ◽  
pp. 19-25
Author(s):  
Mufida Diah Lestari
Keyword(s):  
Agricultural Products ◽  
Economic Conditions ◽  
Purchasing Power ◽  
Selling Price ◽  
Low Level ◽  
Operational Costs ◽  
Farmer Groups ◽  
Main Factors ◽  
Almost All ◽  
Economic Improvement

ABSTRAK Indonesia memiliki daerah pertanian yang luas, penduduk juga masih memiliki mata pencaharian sebagai petani, namun saat sekarang ini dunia pertanian mengalami nilai surut akan penghasilan yang diterima oleh para petani. Hal ini dikarenakan hasil dari pertanian tidak mendapatkan respon yang baik dari konsumen, karena harga jual di masyarakat saat sekarang mengalami penurunan nilai daya beli pada masyarakat. Era pandemic Covid-19 menjadi salah satu faktor utama, karena dari efek kondisi pandemic saat ini sangat berpengaruh di hampir seluruh lini sektor di masyarakat. Pertanian juga menjadi salah satu sektor yang mengalami penurunan nilai pendapatannya. Biaya operasional mengalami peningkatan nilai yang cukup tinggi sehingga membuat harga jual mengalami peningkatan, tetapi karena kondisi ekonomi di era pandemi sekarang ini sangat membuat masyarakat memiliki tingkat konsumsi yang cukup rendah sehingga banyak dari hasil pertanian yang tidak dapat terjual dengan maksimal. Oleh sebab itu sekarang diperlukan kelompok yang menjadi tangan panjang dari petanisehingga dapat menampung hasil pertanian dari masyarakat petani untuk dapat didistribusikan kepada masyarakat dengan harga yang baik bagi para petani. Peran kelompok tani cukup besar diantaranya adalah kelompok dapat memberikan Kata Kunci: kelompoktani,peningkatan ekonomi,covid-19   ABSTRACT Indonesia has a large agricultural area, the population also still has a livelihood as farmers, but currently the agricultural world is experiencing a receding value of the income received by farmers. This is because the results of agriculture do not get a good response from consumers, because the selling price in society is currently experiencing a decrease in the value of purchasing power in the community. The era of the Covid-19 pandemic is one of the main factors, because the effects of the current pandemic condition are very influential in almost all sectors of society. Agriculture is also one of the sectors experiencing a decline in the value of its income. Operational costs have increased in value which is high enough to make selling prices increase, but due to economic conditions in the current pandemic era, people have a fairly low level of consumption so that many agricultural products cannot be sold optimally.   Keywords: farmer groups, economic improvement, covid-19    

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals PPTTG PENERAPAN MESIN PENGUPAS BAWANG MERAH DI DESA SUMBERJO KECAMATAN GONDANG KABUPATEN NGANJUK

2019 ◽  
Vol 2 (2) ◽  
pp. 101-106
Author(s):  
Nila Nurlina
Keyword(s):  
Public Service ◽  
Agricultural Land ◽  
Business Management ◽  
Appropriate Technology ◽  
Agricultural Products ◽  
Selling Price ◽  
Service Program ◽  
Machine Maintenance ◽  
Product Innovations ◽  
Farmer Groups

Red onion is one of the featured product in Nganjuk. Red onion are a spice that most be present in every food. Red onion is a superior product of Sumberjo Village, Gondang District, Nganjuk Regency because of its fertile agricultural land, and red onion are the main cooking spices of Indonesian people. Sumberjo village has five farmer groups, three of which are partners in the PPTTG, namely Sumber Rejeki, Sumber Makmur, and Tunas Tani farmer groups. This creative farmer group is tasked with setting an example and protecting the farmers of Sumberjo Village so that they can continue to increase their income and manage their agricultural products. The problems faced by the farmer groups are the absence of final product innovations in the context of anticipating a plummeting selling price and poor yield of red onion, low knowledge and skills of the farmer groups in the application of appropriate technology. In this public service program it produces an onion processing machine, one of which is discussed in this paper is the onion peeler machine. The capacity of the machine is 5 kg with a stripping time of 5 minutes. In addition to being given machinery, the farmer group was also given a workshop on business management, machine maintenance, and operational assistance for operating the machine..

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