Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Keizai

Analisis Perhitungan Biaya Produksi menggunakan Metode Variable Costing pada Meubel Budi Karya Dewi, Diyah Persilliana; Hayati, Sari
Keizai Vol 1, No 2 (2020): September
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.742 KB) | DOI: 10.56589/keizai.v1i2.164

Abstract

Production costs are the accumulation of all costs needed in the production process to produceĀ a product or goods. Production costs consist of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs. This study aims to find out the Production Cost Calculation Using Variable Costing Methods at BUDI KARYA Furniture. This type of research is quantitative descriptive research using primary data and secondary data in December 2018 obtained from the company. The results of this study indicate that the calculation of production costs for Raw Material Costs is Rp. 6,375,000, Direct Labor Costs of Rp. 7,100,000, and Factory Overhead Cost of Rp. 1,870,000. For the calculation of Profit and Loss during December 2018 Meubel Budi Karya received a business net profit of Rp. 21,973,000.
Penerapan Penggunaan Aplikasi Akuntansi pada Usaha Mikro Home Industri (Studi Kasus Krupuk Ikan Haruan Nurhayati) Hayati, Sari
Keizai Vol 2, No 1 (2021): Maret
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.054 KB) | DOI: 10.56589/keizai.v2i1.183

Abstract

Accounting is an information system that produces reports to interested parties regarding financial activities and business conditions. There are still many micro-enterprises as a support for the economy in Indonesia that have not yet implemented accounting applications in the preparation of financial statements to carry out all their activities. This study aims to determine the application of accounting applications and their benefits in the Haruan fish cracker business. The data used are primary and secondary obtained from interviews and evidence of recording during the 2020 period. The data analysis technique is qualitative descriptive. Constraints faced in implementing accounting applications include educational background, having never attended training in the application of accounting applications and internet networks. The results of this study are that the Haruan Fish Krupuk Business has prepared financial statements using the SME accounting application. The application greatly facilitates financial management, is time efficient, and is easy to control.
SAK-EMKM pada Penyusunan Laporan Keuangan bagi Kios Dewi Hayati, Sari
Keizai Vol 3, No 1 (2022): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.668 KB) | DOI: 10.56589/keizai.v3i1.343

Abstract

Today's entrepreneurship can be said to be a struggle for prospective workers to overcome the increasing number of unemployed. One of them is by opening a food stall business and so on or trading. This UMKM is a business that is widely developed because basic necessities are a definite food needed in society, no wonder there is a lot of market demand for basic necessities. However, what is still a weakness in this business is that there is no recording of financial statements that have been made since this business started. Therefore, this study aims to help MSMEs at Dewi's kiosk record and prepare finances in accordance with SAK-EMKM. This research uses a descriptive research method that is done by interviews and documentation of transaction evidence. And the results of the study show that the statement of financial position in the form of income is accepted