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All Journal Journal of Economic, Bussines and Accounting (COSTING) GEMA EKONOMI Journal of Education, Humaniora and Social Sciences (JEHSS) MABIS: Manajemen dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JUMAN Tools (Jurnal Manajemen Tools) Jurnal Edueco CIVITAS: Jurnal Studi Manajemen Majalah Ilmiah Warta Dharmawangsa International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Bisnis Manajemen Prima Indonesian Journal of Law and Economics Review Jurnal Pengabdian kepada Masyarakat Nusantara Edunomics Journal Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Bisnis Administrasi (BIS-A) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Inovasi Jurnal Ilman: Jurnal Ilmu Manajemen International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat METHABDI Mount Hope Global Economic Journal Journal Accounting International Mount Hope Journal of Innovative and Creativity Jurnal Pengabdian Kompetitif Adpebi Science Series International Journal of Economics, Business and Innovation Research International Journal of Economics and Management Research Rahmah
Juli Meliza
Sekolah Tinggi Ilmu Manajemen Sukma
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Journal : GEMA EKONOMI

 1 
Analisis Perhitungan Harga Pokok Produksi Pada Catering Dapoer Laziid (Pendekatan Variabel Costing) Shalvira Siregar, Annisa; Meliza, Juli
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Catering Dapoer Laziid is a catering company that makes food for everything from daily meal catering to catering for large parties and events.Catering Dapoer Laziid handles a lot of orders, so it needs to break down production costs in detail.Medan City's Medan Johor neighborhood is home to Dapoer Laziid Catering. The data research technique in this study is a qualitative research method. Dapoer Laziid Catering may be able to assist MSMEs in calculating production costs after conducting research and analyzing how it calculated the cost of production using the variable costing method. Production costs and non-production costs, also known as fixed costs or factor costs, are distinguished using the variable costing method. A number of micro, small, and medium-sized businesses (MSMEs) have not included marketing and electricity costs in their production costs. Even though they are not included in the direct costs of production for the catering process at Dapoer Laziid, these costs also include expenses incurred. Due to this, the selling price of Dapoer Laziid's catering calculations and variable costing differed. The production cost incurred by Dapoer Laziid Catering under the variable costing method is higher, at Rp, as shown in the table above. 15,457 more than the Rp cost of production that was generated by Dapoer Laziid Catering employing the variable costing approach. 12,510, with a variance in Rp production costs. 2.947.When computing the expense of creation, contrasts in the worth of production line above costs bring about the distinction. This is because the variable costing method makes it easy to define the costs of raw materials, labor, and factory overhead
Analisis Perhitungan Harga Pokok Produksi Pada Catering Dapoer Laziid (Pendekatan Variabel Costing) Shalvira Siregar, Annisa; Meliza, Juli
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Catering Dapoer Laziid is a catering company that makes food for everything from daily meal catering to catering for large parties and events.Catering Dapoer Laziid handles a lot of orders, so it needs to break down production costs in detail.Medan City's Medan Johor neighborhood is home to Dapoer Laziid Catering. The data research technique in this study is a qualitative research method. Dapoer Laziid Catering may be able to assist MSMEs in calculating production costs after conducting research and analyzing how it calculated the cost of production using the variable costing method. Production costs and non-production costs, also known as fixed costs or factor costs, are distinguished using the variable costing method. A number of micro, small, and medium-sized businesses (MSMEs) have not included marketing and electricity costs in their production costs. Even though they are not included in the direct costs of production for the catering process at Dapoer Laziid, these costs also include expenses incurred. Due to this, the selling price of Dapoer Laziid's catering calculations and variable costing differed. The production cost incurred by Dapoer Laziid Catering under the variable costing method is higher, at Rp, as shown in the table above. 15,457 more than the Rp cost of production that was generated by Dapoer Laziid Catering employing the variable costing approach. 12,510, with a variance in Rp production costs. 2.947.When computing the expense of creation, contrasts in the worth of production line above costs bring about the distinction. This is because the variable costing method makes it easy to define the costs of raw materials, labor, and factory overhead
Co-Authors Abda Abda Aldi Neri Silitonga Almusahwir, M. Agung Andini Alfin Angel Monica Firma Uli Hutagaol Angela, Veren Angelia, Kalina Angelina, Xaviera Anjani Alfin Apriansyah Ramadani Aprisanty Aprisanty Ariesa, Yeni Arnita Shintia Sari Sirait Asri Sanusi Astri Yholand Br Pasaribu Aswin Akbar Clara Miranda Cut Diah Paramita Cyndi Adeline Br. Purba Cynthia Eileen David Pang Dessy Mirawati Sitohang Devi, Syahrani Dheybie Zelina Situmorang Dhiva Azzriel Dhinda Shavitry Diana Suksesiwaty Lubis Dina Hastalona Dinda Tiara Arini Hutasuhut Edi Winata Ella Fiana Engli Saragi Enjellina Br. Simanjuntak Fahmi Sulaiman Fania, Bona Faniza Sari Febria Sabarina Marbun Felicia Austin Holando Fenny Krisna Marpaung Ferry Ferry Flora Silalahi Freddin Hutasoit Gilbert Adryan Leonardo Gita Afrillia Hafizah Handy Octavianus Hasugian, Chandiny Husni Mubarak Indra, Kelvin Handika Isfenti Sadalia Isfenti Sadalia Jayawarsa, A.A. Ketut Jonatan Priji Tambunan Kelvin Kendy, Kendy Kevin Wijaya Khaira Amalia Khaira Amalia Fachrudin Khaira Amalia Fachrudin Khairani, Syahrida Khomathy Khomathy Lenta Friska Purba Lidia Juliyanti Lili Marliani Lili Nova Natalia Br Perangin Angin Lina Lina Lina Lina Lindawati Lindawati lubis, kartika sari Marcella Chandra Marpaung, Fenny Krisna Mega Dilla Michael Halim Natalia Natalia Angkasa Nawawi Ahmad Nazmah Nazmah, Nazmah Nurhalimah Nurhalimah Nurhayati Nurhayati Nurhidayah, Adillah Nyimpado, Gregori Datiar Oktariani, Shanty Pandiangan, Lady Avilla Pansing, Marcelina Helen Poppy Harly S Prabowo, Vincent Priji Tambunan, Jonatan Pua Merari Br Lubis Putri Amelia Puspita Putri Sekar Indah Qori Fadhillah Rabiah Anggraini Rahmadani Rani Wahyuni Ratu Valana Dewi Reni Hamzah Ria Rezeki Ambarita Riandani Rezki Prana Riky Setiawan Rizky Darmawan Roni Marpaung Sabarina Marbun, Febria Safitri, Tiara saragih, elima Sehat Maruli Sekali, Karolus Karo Shalvira Siregar, Annisa Shapira Evani Sihaloho, Ezra Amanda Sindi Oktapia Sitopu, Juwita Dearni Stiven, Stiven Supriyanto Syahputri, Nia Syawitri, Faramila Tania, Felisha Taslim Taslim Tiara Safitri Valencia Gozali Vidya Fathimah Vidya Fathimah Violetta Nathalia Yan, Vania Yeni Ariesa Yeni Ariesa Yeni Rafita Sihombing Yuli Elena Zega, Thea Putri Amabel Zuhri Zuhri, Zuhri