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All Journal SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL MANAJEMEN BISNIS Jurnal Riset Bisnis dan Investasi Jurnal Wacana Ekonomi International Journal of Economics Development Research (IJEDR) Value : Journal of Management and Business BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal For Management Student (JFMS) Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Situngkir, Tiar Lina
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Journal : Jurnal For Management Student (JFMS)

 1 
PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL DENGAN METODE ACTIVITY BASED COSTING PADA UMKM DODONUT Wahyuni, Fitri Permata; Astari, Chika Putri; Nuranjani, Dini; Larasati, Dian Ayu; Astuti, Asti; Zamanda, Davia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12554

Abstract

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market
ANALISIS PROFITABILITAS LINI PRODUK DENGAN METODE FULL COSTING PADA UMKM MING ART FLORIST DI KARAWANG Sodik, Fajar Japar; Sekarsari, Dewi; Adidjaya, Fawwaz Rippa Gilardi; Maharani, Chika; Sukriyansyah, Deden; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12589

Abstract

This study aims to analyze the profitability of various product lines at MSME Ming Art Florist using the full costing method. MSMEs play an important role in the economy, and the accuracy of production cost calculations is a key factor in determining competitive selling prices. The full costing method includes all costs, both fixed and variable, in calculating the cost of goods manufactured, resulting in a more detailed understanding of the costs and profit margins of each product. The research was conducted by collecting historical sales data, raw material, labor, and overhead costs. Analysis was conducted to identify the most profitable product lines and provide strategic recommendations to improve cost efficiency and competitiveness. The results show that the artificial flower bouquet product line contributes greatly to profitability, while other products (snack bouquet) require innovation or cost reduction. In conclusion, the application of the full costing method can help Ming Art Florist improve operational efficiency and make more strategic decisions in product development and pricing.
METODE PERHITUNGAN VARIABEL COSTING DALAM MENGINDENTIFIKASI HARGA POKOK PRODUKSI PADA UMKM WARTEG QUEEN Fadillah, Rifky; Nuthajijah, Ristia; Azzahra, Revaneyna; Azzahra, Naswa Natania; Putra, Seldy Chandra; Muawiyah, Salma Safitri; Akbar, Silvia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12610

Abstract

This research focuses on the use of the variable costing method in calculating production costs for determining selling prices. Research objectives: 1. Determination of the cost of goods according to Warteg Queen. 2. To determine the cost of goods using the variable costing method at Warteg Queen. 3. To determine the effect of changes in the method of calculating the cost of products on profits at Warteg Queen.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING DI AYAM GEPREK SRIWEDARI Rachmansyah, Fachridwan; Ayuningtyas, Frista Rahma; Ananda, Daffa Dwi; Az Zahra, Faza Amaliah; Wicaksono, Dean; Fatmawati, Aulia Eka; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12856

Abstract

Penentuan harga pokok produksi merupakan aspek krusial dalam pengelolaan usaha, mengingat perannya yang vital dalam menetapkan harga jual dan menyusun laporan keuangan. Penelitian ini bertujuan untuk mengkaji penerapan metode variable costing dalam kalkulasi harga pokok produksi guna menentukan harga jual di Ayam Geprek Sriwedari. Studi ini tergolong penelitian deskriptif yang memanfaatkan data kualitatif dan kuantitatif.Analisis dilakukan menggunakan metode deskriptif, yang berfokus pada penggambaran dan analisis hasil penelitian tanpa membuat generalisasi yang lebih luas. Dalam konteks UMKM, metode variable costing hanya memperhitungkan biaya variabel dalam penentuan harga pokok produksi. Biaya tetap dianggap sebagai biaya periode dan tidak dimasukkan dalam perhitungan. Konsekuensinya, komponen biaya seperti depresiasi gedung pabrik, penyusutan mesin dan peralatan, serta biaya asuransi tidak diperhitungkan. Pendekatan ini lebih menekankan pada biaya langsung yang berfluktuasi seiring dengan volume produksi, meliputi biaya bahan baku, tenaga kerja langsung, dan overhead variabel
Co-Authors Achmadtyar Fazrul Haq, Abidzar Adelin, Putri Adidjaya, Fawwaz Rippa Gilardi Agnia, Ilma Syarifah Aji, Indra Setiawan Aji, Sekar Nirwana Ros Sinta Akbar, Silvia Alfattaah, Muhammad Syahid Almadina, Hazzel Sasti Althafunnisa, Hanof Amalia, Luthfi Thoriq Amelia, Melani Putri Ananda, Daffa Dwi Apriyanti, Ariska Astari, Chika Putri Astuti, Asti Aulia, Rahma Dini Awaludin, Qobus Rayhaan Al Ayuningtyas, Frista Rahma Az Zahra, Faza Amaliah Azzahra, Naswa Natania Azzahra, Raisya Putri Syafna Azzahra, Revaneyna Ba’Gubair, Sana’a Mohammed Awwadh Dhia Husniah Dimara, Sakti Hikmal Enriza, Mohamad Hafizh Fadilah, Rifky Fadillah, Rifky Fatmawati, Aulia Eka Fitri Wulansari Fuadah, Siti Rohmatul Hanum, Diandra Meivita Heri, Ferdiansyah Holifah, Siti Husnina, Najla Nurul Husnina, Najla Nurul , Jundullah, Muhammad Miqdad Karolin, Simbolo, Paulina Khasanah, Isnaeni Nur Khoerunnisa, Najwa Khoirunnissa, Nur Alifah Khotimah, Novy Fitri Kusumawardaya, Vandita Larasati, Aisha Dwi Larasati, Dian Ayu Lastari, Devi Suci Latuffaturissa, Alfia Lestari, Sri Ayu Maharani, Chika Maharani, Septia Putri Marsyantrinisa, Yossy Marsyatrinisa, Yossy Millasyifa, Nadya Muawiyah, Salma Safitri Naufal, Hilman Muhamad Novelina, Riani Rahma Nuranjani, Dini Nurhajijah, Ristia Nurhasanah, Salma Nurinsyirah, Aura Nazwa Nuthajijah, Ristia Pamungkas, Wisnu Bayu Paulina Karolin Priambudi, Priambudi Putra, Seldy Chandra Putri, Alya PUTRI, DINI AMALIA Rachmansyah, Fachridwan Rafifah, Devina Fara Ramadan, Ahmad Saeful Ramadhan , Mulky Ismail Ramadhan, Muhammad Rizki Ramadhan, Mulky Ismail Risma Risma, Risma Salis, Mochamad Ikhsan Saputra, Abdillah Rizky Sasmita, Tegar Permata Sekarsari, Dewi Shafa, Lizha Nur Shalsya, Nabilla Shofiya, Ajeng Salwa Sidik, Nur Halimah Simbolon Sinta Aji, Sekar Nirwana Ros Sodik, Fajar Japar Solikhatin, Amanda Nuranini Subarkah, Gabryel Abiyyu Sukriyansyah, Deden Sulistyawati, Amalia Sutardi, Fitrah Diraya Syaharani, Rizka Dwi Wahyuni, Fitri Permata Wicaksono, Dean Wijaya, Sandika Naufal Fawaz Wijaya, Sandika Naufal Fawwaz Yuniar, Awaliyah Fadya Zamanda, Davia Zhafira, Amara Nayla Zharifah, Aidah Inas