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All Journal Segara Widya: Jurnal Penelitian Seni Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Journal of Epidemiology and Public Health International Journal of Community Service Learning Jurnal EDUTECH Undiksha Jurnal Informasi dan Teknologi International Journal Software Engineering and Computer Science (IJSECS) Jurnal Ekonomi Trisakti Jurnal Pendidikan Transformatif Abdi Jurnal Publikasi Journal of Research and Publication Innovation Intelektual : Jurnal Penelitian Dosen Akuntansi SABAJAYA Jurnal Pengabdian Kepada Masyarakat An Nuqud: Journal of Islamic Economics Jurnal Osadhawedyah bidang Medis dan Kesehatan JAKBS JPNM : Jurnal Pustaka Nusantara Multidisiplin Mutiara: Multidiciplinary Scientifict Journal Papanda Journal of Mathematics and Sciences Research Rampai Jurnal Hukum JEBD La-Tahzan: Jurnal Pendidikan Islam Jurnal Indonesia : Manajemen Informatika dan Komunikasi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Murabbi: Pendidikan Guru Madrasah Ibtidaiyah AL-BAHTS: Jurnal Ilmu Sosial, Politik, dan Hukum Jurnal Nusa Manajemen Journal of Media and Communication Journal of Business Economics and Management Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Journal of Computer Science and Technology Application
Purwanti
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : An Nuqud: Journal of Islamic Economics

 1 
ANALISIS PENERAPAN BIAYA SISA BAHAN, PRODUK RUSAK, DAN PENGERJAAN KEMBALI DALAM PROSES PRODUKSI PADA UMKM “SEMASA THAI TEA” DI KABUPATEN BEKASI Purwanti; Elyzafah, Beby Berlian; Arrofi , Maedina Wilda; Tina, Titha Egis; Pratiwi, Zahra Eka; Gunawan, Yudha Febrian; Umayah, Genta Anas; Veriyanto, Andhika Rahman; Navita, Cahya; Krisnani, Novia Dwi; Syahroni, M. Kamil; Adriena, Nurul Azmi
An Nuqud Journal of Islamic Economics Vol 4 No 1 (2025): AN NUQUD
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN PADA MASYARAKAT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/annuqud.v4i1.1963

Abstract

MSMEs (Micro, Small, and Medium Enterprises) refer to economic activities owned by individuals or business entities that meet specific criteria as outlined in Law Number 20 of 2008. As a vital component of the national economy, MSMEs play a crucial role in supporting economic growth. However, in their daily operations, MSMEs often face challenges in managing production costs, particularly those related to leftover materials, defective products, and rework. This study aims to investigate the application of cost accounting for leftover materials and defective products in the MSME Thai Tea, located in Bekasi Regency. The research adopts a qualitative descriptive approach, with data collected through in-depth interviews with the owner of the MSME. The findings reveal that cost recording for leftover materials and defective products is still conducted irregularly. Leftover materials are generally overlooked in production efficiency evaluations, and rework costs are not separated from the main production costs. This situation results in a lack of optimal information for managerial decision-making. The study recommends the implementation of a simple yet structured cost accounting system to help MSMEs more accurately identify cost elements and improve production efficiency. These findings are expected to contribute to the development of cost accounting literature in the MSME sector and serve as a practical guideline for business owners in managing production costs effectively
Co-Authors Abdul Halim Anshor Adriena, Nurul Azmi Agus Kastama Putra Agus Sudarsono Agustiani, Desi Aida Fiqtianisa Ainin, Nur Akbar, Mada Faisal Alfian Rokhmansyah Ali Murtopo Alzein Alfatih Anas Rahmad Hidayat Anjani, Sheila Aulia Anugrah, Rio Wahyudin ARIF HIDAYAT Arrofi , Maedina Wilda Astuti Setiyani Azlina, Yunidyawati bila, salsa Cato Dhanang Ilhamsyah Diana Lestari Donny Dharmawan Dwi Nurcahya, Saputra Dyah Kusumawardani, Hastin El abid, Mohammed Elyzafah, Beby Berlian Ernawati, Dhanik Ervi Husni, Ervi Fahdilla, Nur Fatonah Holid S, Sofa Fatonah, Sofa Febriani Ayuningtyas, Ika Finky Damayanti Fitriani, Anandha Gunawan Santoso Gunawan, Yudha Febrian Gusmi Arni Gusmiarni Hadi Ashar Ikhsan Baihaqy Irwansyah Rezeki, Syailendra Reza Isfentiani, Dina Karwati Kespandiar, Tengku Krisnani, Novia Dwi Kudori, Masngud Labib Asyidiq, Mughni Lani Kusuma Latifah, Irma Lina Nurlina, Entang Lina, Ester M. Imam Suswandoyo M., Fatimah Mada Faisal Akbar Maimunah Marinu Waruwu Masrur Maulana Yusuf Maulana, Donny McCarthy, Ryan Miftahul Huda Ms, Farizal Muhamad Ekhsan Muhammad Alim Akbar Nasir Navita, Cahya Nazelliana, Dian Nia Paramitha Rosadi Nur Halimah Nur Mazidah, Siti Nur Widyawati Nurcahya , Saputra Dwi Nurhanifah, Hana Nursifa, Niknik Oktri , Yosi Plora Prasasti Ragil Putri Widyaningrum, Maria Pratama, Zamrud Whidas Pratiwi, Zahra Eka PUJI LESTARI Purnamasari, Atika Putriastuti, Widya Queen Khoirun Nisa Mairo, Queen Khoirun Ratnasari, Supiah Ratri, Fauziyyah Reisha Darellin Rijanto Rismawati Risqi Muflikhun Lumintu Rizqi Abdillah Rozaq, Ramadhan Rifana Ruli Supriati, Ruli Saferi Yohana Safitri, Leli Sana, Eirene Sania, Eli Sari, Anjar Fatikha Sari, Putri Yunita Sastradiharja, EE. Junaedi Setya Ariani Setyoko, Aris Sherly Jeniawaty Singgih Daru Kuncara Siswanto, Deny Hadi Soetarno, Djoko Sopianto Sri Maryati Subaris Kasjono, Heru Submission JORAPI Suhariyanto Sukamsi Sukesi . Sukiranto Suryatama, Handika Sutaryono Suwardi Syah, Arga Bagus Pratama Dyah Aan Firman Syahroni, M. Kamil Teguh Setyaji Tia Agustin Tiarapuspa Tina, Titha Egis Tugiman Tuti Susilowati Tuwuh Bayu Aji Umayah, Genta Anas Umdatun Rismasari, Apriliana USWATUN HASANAH Uswatun Hasanah, Sinta Veriyanto, Andhika Rahman Wina Yari Dwikurnaningsih Yulianti, Vina Zakaria, Akhmad Zamrud Whidas Pratama Zenita, Rifkia