Pengaruh Kapasitas Olah, Ketersediaan Bahan Baku dan Capaian Rendemen Terhadap Harga Pokok Pengolahan Pabrik Kelapa Sawit di Pabrik Kelapa Sawit Torgamba PT. Perkebunan Nusantara III (Persero)

Palm oil was first introduced in Indonesia by the Dutch government in 1848, at that time there were 4 oil palm seedlings planted at Bogor Botanical Garden (Botanical Garden) in Bogor, two from Bourbon (Mauritius) and two from the Hortus Botanicus, Amsterdam ( Netherlands). Currently the development of oil palm cultivation is increasing with an area of 2017 covering 11.5 million hectares and the production of palm oil (CPO) has reached ± 30 million tons in 2018. The main objective of this research is to find out the influence of the increase of capacity achievement, availability of raw materials and the achievement of oil and palm kernel oil to the performance of oil palm factory, especially the cost of processing so that it can give added value to the company. Based on the result of the research, it is known that the capacity of X1 is negative but not significant. This is in accordance with the hypothesis, the availability of raw material (X2) is negative but not significant and the yield of rendement (X3) is negative but not significant this is in accordance with the hypothesis and capacity though, the availability of raw materials and yields of yields together have a significant effect on the cost of processing. On the basis of this, then the management should increase attention to the capacity of the process, the availability of raw materials and the achievement of rendemen to minimize the basic price.

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

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.

CALCULATION OF COST OF PRODUCTION USING FULL COSTING METHOD IN PT ALBASIA JAYA SUKABUMI DISTRICT

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.

ANALISIS KETIMPANGAN DISTRIBUSI PENDAPATAN DI KABUPATEN TAPANULI UTARA

The distribution of income is related to the discrepancy of research aims to study the discrepancy level of income distribution at North Tapanuli Regency, to study the Kuznets hypothesis about “Reverse-U Curve”, to study the influence of economic growth rate, inflation and rate of open unemployment to the discrepancy level. Theresult of research indicates that the average percentage of the increasing of GRDP based on the basic price in North Tapanuli for 2000-2010 is 14,59 %. The average of inflation rate is high for 8,72. The average of open unemployment rate is 3,027 %. The Gini Ratio for North Tapanuli is less than 0,3. This indicates that the score less than 0,3 means the income is distributed evenly. The Reverse-U Curve because requirement of the square equation did not applied at North Tapanuli regency in 2000-2010. Based on estimation, the score of R2 is 0,336. F-calculated (0,336) is smaller than F-test (18,77) means that simultaneously the gross domestic product, inflation and the open unemployment rate did not influence the discrepancy of income distribution. The gross regional domestic product has not a significant influence to the discrepancy of income distribution at North Tapanuli regency. Inflation has not a significant influence to discrepancy of income distribution. The open unemployment rate has not a significant influence to the discrepancy of income distribution at North Tapanuli Utara Regency.

Penentuan Harga Jual Kamar Pada Hotel Sederhana Di Kabupaten Berau

The purpose of the research was to find out the basic price of Berau Regency sederhana hotel rooms using the Activity Based Costing System.The results of the calculation of the cost of the room using the Activity Based Costing System, which is for Deluxe room types of Rp. 323,472 for Grand Deluxe rooms of Rp. 329,052 and for Executive Suite rooms Rp. 329.90. there is a difference in price for a Deluxe room of Rp. 139,504, for a Grand Deluxe room of Rp.65,298, and for an executive suite a room of Rp. 31,423.

An emerging trend to tax sugar sweetened beverages and other junk foods: overregulation or an effective way to modify dietary behaviours?

Dietary behaviours have an important impact on rising prevalence of noncommunicable diseases responsible for 71% of deaths globally/year. Dietary behaviours also have a growing impact on quality of life, disabilities, as well as economic stability of health systems. In order to overcome the growing impact, many countries are looking for instruments to modify dietary habits of individuals. In the study presented here, we looked at solutions implemented in different countries in terms of junk food taxation, with regard to the political processes related to their implementation, adopted models of taxation, as well as their impact on social and economic reality. Throughout the world, several countries have adopted dietary taxes, such as sugar, fat, salt and soda taxes, while the other are planning or considering doing so. So far there is only one example of withdrawal from the tax that has been implemented. There are different models of taxation, including flat rates, percentages of the basic price and progressive rates on the amount of the component being subject to taxation. These solutions continue to be controversial and subject to intensive discussions in many countries. Nonetheless, the existing evidence shows that the impact on dietary habits seems to be positive.

PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.