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Jasmadeti, Jasmadeti
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Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor) Rahmat, Andy; Jasmadeti, Jasmadeti; Herawati, Heti
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.646 KB) | DOI: 10.37641/jimkes.v7i1.211

Abstract

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.
Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Leverage, Profitabilitas Dan Price To Book Value Terhadap Tingkat Pengungkapan Sukarela Asset Tidak Berwujud Jasmadeti, Jasmadeti; Wahyuni, Wulan
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.722 KB) | DOI: 10.37641/jimkes.v7i1.214

Abstract

This study aims to identify the influence of firm size, ownership concentration, leverage, profitability and price to book value on voluntary disclosure of intangible assets of the listed manufacturing in Indonesia Stocks. The samples of this research consist of 10 manufacturing companies at Indonesia Stock Exchange during 2011-2015 periods and selected by purposive sampling. The data used are secondary ones, which are annual financial statements of the 10 manufacturing companies’ samples. The method of data analysis used in this study to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models and the determinant coefficient. The Findings of this study, shows that four out of five independent variables had no significant effect to the level of intangible assets voluntary disclosure, they are firm size, ownership concentration, leverage, profitability. Only price to book value influences to the level of intangible assets voluntary disclosure significantly.
PKM ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM MENETAPKAN HARGA JUAL Hannifah, Sul; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.478

Abstract

Peranan Usaha Mikro, Kecil dan Menengah (UMKM) di perekonomian nasional terhitung cukup besar, pelaku UMKM diharapkan mampu bertahan di negeri sendiri, serta bersaing di pasar global. Manajer perusahaan harus mampu mengambil keputusan-keputusan yang terbaik berkaitan dengan peningkatan laba usaha. Laba yang diharapkan perusahaan bergantung pada perhitungan harga pokok produksi yang benar. Perhitungan harga pokok produksi merupakan bagian penting dalam perusahaan karena berpengaruh untuk menetapkan harga jual dan laba suatu produk. Untuk menghindari kesalahan yang terjadi di dalam memperhitungkan harga pokok produksi dan harga jual diperlukan metode yang tepat, metode yang tepat digunakan adalah metode full costing karena metode ini memperhitungkan semua unsur biaya produksi, yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Tujuan PKM ini adalah untuk mengetahui perhitungan biaya produksi dalam menetapkan harga jual. PKM dilakukan di UMKM Mulyadi Shoes yang beralamat di Kampung Sindang Barang Desa Pasir Eurih, Kecamatan Taman Sari RT/01 RW/04. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan studi kepustakaan. Metode yang digunakan adalah deskriptif kualitatif. Hasil PKM menunjukkan, berdasarkan metode perhitungan UMKM harga pokok produksi yang dikeluarkan per unit adalah sebesar Rp 16.075,00. Sedangkan dengan metode full costing, harga pokok produksi yang sesungguhnya adalah Rp 16.337,00. Pengusaha menetapkan harga jual per unit adalah sebesar Rp 18.000,00. Sedangkan harga jual dengan konsep biaya total dengan metode full costing adalah sebesar Rp 18.713,00. Maka, dapat disimpulkan bahwa terdapat perbedaan perhitungan harga pokok produksi dan harga jual dari kedua metode tersebut. Oleh karena itu, sebaiknya perhitungan harga pokok produksi dan harga jual lebih baik menggunakan metode full costing, karena dengan menggunakan metode full costing hasil perhitungannya akan lebih akurat.
Penerapan Akuntansi Biaya Berdasarkan Job Order Costing Dalam Menentukan Harga Pokok Produksi Dan Harga Jual Pada Pabrik Sofa Z Furniture Sitompul, Syakinah Tri Mai Lola; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli - Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.781

Abstract

Perhitungan harga pokok produksi menjadi biaya yang penting dalam penetapan harga jual, jika perhitungan yang dilakukan tidak tepat maka akan berdampak pada perhitungan harga pokok produk yang terlalu besar atau terlalu kecil yang akan menimbulkan gain or loss pada perusahaan dan juga akan berpengaruh terhadap daya saing. Pabrik sofa Z Furniture adalah EMKM yang bergerak dalam bidang produksi mebel dan furniture. Produk yang dihasilkan beraneka ragam antara lain sofa, kitchen set, spring bed dan berbagai macam jenis furniture lainnya dengan bahan baku berkualitas. Pabrik sofa Z Furniture belum menerapkan akuntansi biaya berdasarkan job order costing kedalam proses produksinya. Penggolongan biaya dalam penentuan harga jual nya hanya dilakukan berdasarkan pehitungan yang sederhana. Sistem perhitungan harga pokok produksi yang disarankan untuk digunakan oleh Pabrik sofa Z Furniture adalah sistem perhitungan biaya berdasarkan pesanan (job order costing). Kegiatan PKM ini bertujuan melakukan pendampingan tentang bagaimana penerapan job order costing yang diterapkan pada Pabrik Sofa Z Furniture dapat menghasilkan perhitungan harga pokok produksi yang akurat bagi emkm tersebut sehingga akan berpengaruh terhadap penetapan harga jual yang tepat dalam rangka memenuhi persaingan furniture di Indonesia.
Proses Perhitungan Harga Pokok Produksi Berdasarkan Full Costing Sebagai Dasar Dalam Menentukan Harga Jual Pada CV Albaik Herbal Indonesia Amanda, Shanya; Jasmadeti, Jasmadeti
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1528

Abstract

Penetapan biaya produksi sangat penting karena meningkatkan persaingan antar perusahaan dalam menghasilkan produk yang berkualitas dengan harga yang kompetitif. Perhitungan harga pokok produksi (HPP) merupakan hal yang penting untuk diperhatikan dalam menentukan harga jual produk. Perhitungan HPP yang tepat dan akurat merupakan hal yang harus dilakukan oleh setiap perusahaan, karena tanpa adanya perhitungan HPP yang tepat dan akurat, perusahaan manufaktur yang bersangkutan akan mengalami masalah dalam menentukan harga jual suatu produk. Tujuan penelitian ini adalah untuk menganalisis bagaimana pengalokasian dan perhitungan harga pokok produksi dalam menentukan harga jual kapsul pelangsing dengan metode perusahaan dan metode full costing. Hasil penelitian ini menunjukan terdapat kelemahan dalam perhitungan harga pokok produksi dalam menentukan harga jual perusahaan yaitu kalkulasi harga jual yang dilakukan perusahaan lebih rendah dari pada harga jual setelah dievaluasi. Menurut perusahaan harga jual kapsul pelangsing sebesar Rp 29.334/pcs, sedangkan harga jual dengan metode full costing sebesar Rp 30.014/pcs, hal ini disebabkan karena perusahaan tidak membebankan biaya bahan baku seperti gas, biaya air, dan biaya tenaga kerja tidak langsung. Metode penetapan full costing adalah suatu metode penentuan harga pokok produksi yang menghitung semua unsur dari biaya produksi yang terdiri dari biaya bahan baku, tenaga kerja langsung, tenaga kerja tidak langsung, biaya overhead pabrik, baik biaya tetap maupun biaya variabel. Harga jual dapat diperoleh dari harga pokok produksi ditambah keuntungan yang diharapkan. Hasil penelitian menyatakan bahwa perhitungan harga pokok produksi terdapat selisih yang mempengaruhi harga jual. Kata kunci : harga pokok produksi, full costing, harga jual.
Analisis Biaya Produksi Dan Harga Jual Dalam Menentukan Laba Bersih: Studi Kasus Pada Konveksi Indi’s Collection Jasmadeti, Jasmadeti; Alpaidah, Alvi
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1897

Abstract

Fashion is currently growing rapidly from year to year. Fashion in this world is very influential in its development of war, culture, politics, economic, social movements and many other supporters who take part in changing the existing fashion. Indi's Collection is a convection company which is the case study in this research. In determining the calculation of the cost of production, the Indi's Collection Convection still uses a very simple method and has not yet detailed all costs incurred in the production process. This study aims to find out the production cost calculations that have been carried out by the company in determining net profit on the Indi's Collection convection. selling price calculations that have been carried out by the company in determining Net Profit at Indi's Collection convection, calculating Production Costs using the Full Costing method, calculating Selling Prices using the Cost Pricing method – Plus, equal to find out whether there are differences in the calculation of Production Costs and Selling Prices based on company calculations using the full costing method and the cost-plus method in determining net profit on the Indi's Collection convection. The results of this study explain that the calculation of production costs carried out by Indi's Collection is still relatively simple without theoretical methods such as the cost accounting theory used in companies that produce a product. The selling price used is the market price of products of the same quality or can be calculated using the mark up method. The full costing method affects the cost of production produced in much more detail and is cheaper than the calculation obtained from the results of interviews with business owners. The use of Cost plus pricing in Indi's Collection can increase turnover and competitive prices by producing a much larger turnover at the previous selling price. At the selling price used, Indi's Collection is more relevant because the price used is the market price of similar products used in other convections. In the comparison of net income, Indi's Collection is considered to be inadequate in describing the cost of production and expenses contained in the income statement, so that the allocation of the translation in the financial statements is considered inappropriate. Keywords: Production Cost Analysis, Selling Price, Net Income
Analisis Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal Marselly, Marselly; Rachman, Rachmawaty; Jasmadeti, Jasmadeti
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.891

Abstract

Penerapan sistem informasi pada suatu bisnis secara umum dapat meningkatkan keunggulan bersaing (competitive advantage) dengan cara memberikan nilai tambah pada produk dan jasa yang dihasilkannya. Penerapan sistem informasi memerlukan input berupa data dan yang kemudian akan diproses menjadi informasi. Informasi ini nantinya diperlukan perusahaan untuk membantu operasionalnya dan juga dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk memperoleh gambaran secara menyeluruh mengenai pengaruh Sistem Informasi Akuntansi Penjualan Dan Pengeluaran Kas dalam meningkatkan Pengendalian Internal. Penulis dalam melakukan penelitian dengan menggunakan penelitian deskriptif, dengan menggunakan metode kuantitatif. Peneliti menggunakan penelitian deskriptif karena pertanyaan dalam penelitian ini bersifat menanyakan hubungan antara dua variabel dengan prosedur pengumpulan data penelitian kuisioner (angket) yang bertujuan untuk memperoleh gambaran yang jelas mengenai penelitian. Dimana pengumpulan data dilakukan melalui kepustakaan, lapangan dan kuisioner. Melalui penelitian yang dilakukan penulis, maka didapat hasil antara lain: hasil perhitungan antara variabel independent yaitu Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas serta variabel dependent yaitu Pengendalian Intenal. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa sistem informasi akuntansi penjualan dan pengeluaran kas berpengaruh signifikan dan positif terhadap pengendalian internal. Kata kunci : Sistem Informasi Akuntansi, Pengeluaran Kas, Pengendalian Internal
PKM Analisis Perhitungan Biaya Produksi Dalam Menetapkan Harga Jual Pada UMKM Mulyadi Shoes Hannifah, Sul; Jasmadeti, Jasmadeti; Sutomo, Had
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.478

Abstract

The role of micro, small, and medium-scale enterprises in the national economy is considerable, it should be expected to sustain it self at country, and it should compete in global markets. Company managers must be able to make the best decisions related to the increasing profits. The profit expected by the company depends one the calculating of the correct cost of production. The calculations of the cost of production are an important part of the company because it influences the selling price and profit a product. To avoid the errors that are occurring within calculating the underlying price of production and selling price requires the right method, the appropriate method used is the full costing method, because it takes into account all the elements of production cost, consisting of raw material costs, direct labor costs, and manufacturing overhead costs. The purpose of this study was to determine the calculation of production costs in determining the selling price. The author conducts research at UMKM Mulyadi Shoes located at Kampung Sindang Barang Desa Pasir Eurih, Kecamatan Taman Sari RT/01 RW/04. The techniques of data collection were interviews, observation, and literature studies. The method used in this study was a qualitative descriptive. The result of the study showed that based on the UMKM method, the cost of goods manufactured per unit was Rp 16.075,00. Whereas with the full costing method, the actual cost of production was Rp 16.337,00. The entrepreneur sets the selling price per unit was Rp 18.000,00. Whereas the selling price with the concept of total cost with the full costing method is as large was Rp 18.713,00. Then, it can be concluded that there was differences in the calculating of the production cost and the selling prices of the two methods. Therefore, it is better to calculate the cost of goods manufactured and the selling prices better using the full costing method, because using full costing methods his calculation whould be more accurate.   Keywords: Cost Of Goods Sold and Selling Price
Pendampingan Penyusunan Pelaporan Keuangan UMKM Kabupaten Bogor Jasmadeti, Jasmadeti; Tartilla, Nilda; Amrulloh, Amrulloh
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1719

Abstract

The aim of PKM is to provide knowledge and assistance regarding recording financial reports in accordance with applicable accounting standards. In this case, it is based on the lack of understanding and knowledge possessed by MSMEs in the District. Bogor. The solution we implement in PKM activities related to existing problems is to provide knowledge and skills regarding organized financial recording and compiling financial reports and making financial reports in accordance with applicable accounting standards. In implementing this PKM, the mentoring methods we use are (1) The preparation and socialization stage related to the preparation of training materials and determining easy and enjoyable delivery methods, (2) The implementation stage of assistance in preparing financial reports, namely introducing the concept of recording, preparing and producing related financial reports. financial transactions that occur in UMKM Kab. Bogor aims to provide direct experience related to how to record and journal MSME financial transactions. (3) The third stage of monitoring aims to see the achievement of the targets of the PKM program being carried out. The target to be achieved is to increase understanding in recording, compiling and producing financial reports in accordance with applicable accounting standards.   Keywords: Financial Reports, MSMEs
Pendampingan Perhitungan Harga Pokok Produksi Dan Penentuan Harga Jual Produk Umkm Nisda Cemilan Pangan Lokal Jasmadeti, Jasmadeti; Nadidah, Nadidah
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2443

Abstract

Determining the selling price of a product is very important for a company because it affects the profits and losses obtained by the company. Profits in a company are obtained from the selling price of the product which can cover the costs incurred in producing the product. Calculating the cost of production is a way to determine the right selling price for a company. The cost of production is the total costs incurred during the production process to process raw materials into products that are ready to be sold. The aim of this research is to determine the calculation of the cost of production of Egg Rolls at the UMKM Nisda Snacks Local Food calculations in determining the selling price of Egg Rolls. It is known that in calculating the cost of production, the company takes into account direct labor costs which are not in accordance with cost accounting standards and several other cost elements which are not taken into account in calculating the cost of production. The results of this research show that the cost of production of Egg Rolls at UMKM Nisda Local Food Snacks not yet in accordance with cost accounting standards so that the selling price set is lower than the selling price calculated according to cost accounting standards. The calculation of the cost of production carried out by UMKM Nisda Local Food Snacks is not yet detailed. The selling price calculation used by UMKM Nisda Snacks Local Food is also still not correct, which causes the company to experience deficiencies in charging the cost of production which has an impact on determining the selling price which is lower than what was actually expected. Keywords: Cost Accounting, Cost of Goods Production, Selling Price.
Co-Authors Alpaidah, Alvi Amanda, Shanya Amrulloh Amrulloh Budiasih, Indina FAIZATUN, FAIZATUN Fardilah, Siti Zahratun Gumilar Adhi Nugroho Hakim, Zainur Rahman Hannifah, Sul Heti Herawati Larasinta, Nadia Marselly, Marselly Marwati, Umi Nadidah, Nadidah Nilda Tartilla, Nilda Okta, Fauzia Noprima Pratita, Rasta Naya Putri, Wulan Wahyuni Rossa Rachman, Rachmawaty Rahmat, Andy Sari, Intan Pertama Sitompul, Syakinah Tri Mai Lola Sudradjat Sudradjat Sutomo, Had Wahyuni, Wulan