Article Per Year (5 Year)
p-Index From 2021 - 2026
6.615
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Management, Economic, and Accounting Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Sharia Economics, Banking and Accounting International Journal Business, Management and Innovation Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
ANALISIS PENENTUAN BIAYA PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL PADA UMKM SEMPOL AYAM MBAK TYAH DI KOTA BENGKULU Windi Ani; Mirra Sri Wahyuni; Furqonti Ranidiah; Ahmad Sumarlan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the determination of production costs as a basis for determining selling prices at Mbak Tyah's Chicken Sempol MSME in Bengkulu City. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation of the business owner. Data analysis is carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that the total production cost of Mbak Tyah's Chicken Sempol MSME per month is Rp217,390,000 consisting of raw material costs of Rp109,800,000, direct labor costs of Rp37,800,000, factory overhead costs of Rp64,590,000, and owner's salary of Rp5,200,000. With a production volume of 270,000 skewers per month, the cost of goods sold is Rp805 per skewer. The selling price set at Rp1,000 per skewer results in a profit of Rp195 per skewer or a total profit of Rp52,650,000 per month. The conclusion of this study indicates that the selling price set by the Mbak Tyah Chicken Sempol MSME is sufficient to cover all production costs and provide adequate profits. However, the production cost recording system still needs improvement to make cost calculations and business decision-making more accurate and effective. Keywords : Production Cost, Selling Price, Cost of Goods Sold, Profitability
Co-Authors Abella, Putri Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Amdanir, Rama Amelia Nur Anggraini Andra Andra Andri Adriansyah Anggrain, Fitria Anindia, Dwina ANISA KURNIAWATI Arianto, Tezar Arya Pasah, Muhammad Reka Ayudho Selviani Budi Astuti Budi Astuti Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Diva Sintia Dwi Cahyani Dwi Okta Nurkhofifah Dwi Rahma Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Fuji Lestari Hafizh misbach yezet Hernadianto, Hernadianto Hiltia Feni Fitria Ilhamsyah Putra Kamaluddin Kamaluddin Khairiyah, Diah Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri M. Agung Marini Marliza Ade Fitri Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Novianti, Reka Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi, Pedi Perdana, Anggi Permata, Adlina Yoba Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Sahputra, Ago Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Shafira Azzahra Ramadhani Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Widia Yuliana Windi Ani Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti