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Noviyanti Noviyanti
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Global Jakarta
Economics, Econometrics & Finance

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Analisis Harga Pokok Produksi dan Harga Jual Kasur dengan Metode Full Costing Noviyanti Noviyanti
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of research at PT Cahaya Mitra Utama is to calculate the cost of production using the full costing method and determine the selling price which affects the amount of profit recognized by the company. This research uses a type of case study research with a descriptive approach and data collection methods, namely the method of observation, literature study, interviews as well as document collection. The data analysis technique used is qualitative and quantitative data analysis techniques. The results of the study concluded that there was a difference in production costs by company of Rp 1.352.640.000 while according to the author Rp 1.399.766.666. The difference in factory overhead costs from the company’s calculations is Rp 18.600.000 and the author’s calculation is Rp 71.966.666, with the final result of the difference in the total selling price between company methods of Rp 1.623.168.000 and the selling price according to the author’s calculations is Rp 1.679.720.000. This occurs after classifying costs and calculating costs according to cost accounting concepts. Therefore, the calculation of the cost of production and selling prices can be determined precisely.
Tampilan Penerapan Sistem Enterprise Resource Planning (ERP) dalam Uji Coba Software ODOO Pada PT. BRS Noviyanti Noviyanti; Shelvia Ayu Kintami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2466

Abstract

Abstract This research aims to plan the implementation of Enterprise Resource Planning (ERP) using odoo software at PT.BRS. PT BRS is a service company in the field of mining consulting. The main emphasis of this research is on the importance of building a more precise and efficient system implementation planning process, taking into account the various obstacles faced by the company when handling manual sales records, including the potential for incorrect data entry, human error, and delays in carrying out sales operations at PT. BRS. The method used in planning the ERP system implementation is Accelerated SAP (ASAP). The configuration of the Odoo ERP system used is the sales and accounting module. Black box testing on this system test is carried out to verify that the system operates in accordance with the specifications set and accurately processes the input given correctly. The results of system testing using black box testing show that business processes can run as expected and according to user needs.
Co-Authors Shelvia Ayu Kintami