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All Journal Blend Sains Jurnal Teknik JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Andini, Risma
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Analisis Penentuan Harga Jual Dengan Metode Variable Costing dan Activity Based Costing Bakso BG Laka Laka Sany, Shafiliah; Farahdillah, Amanda Putri; Agusari, Amanda; Andini, Risma
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.94

Abstract

This article analyzes the calculation using variable costing and activity based costing methods on the selling price of products at Bakso BG Laka-Laka UMKM. This study uses descriptive qualitative data collection methodology and techniques, focusing on data and information from the owner of Bakso BG Laka-Laka UMKM, using journals as references, and documentation as research documents. The results of the study indicate that activity based costing is more accurate than variable costing, because activity based costing provides a more comprehensive approach by adjusting raw material costs based on business activities, while variable costing only focuses on direct production costs. This study recommends the most efficient and effective method for determining product selling prices, increasing the efficiency of price measurement and business profitability. In addition, it also functions as a reference for other UMKM actors in making the right decisions regarding product selling prices
Analisis Penentuan Harga Jual Dengan Metode Variable Costing dan Activity Based Costing Bakso BG Laka Laka: Analysis of Selling Price Determination Using Variable Costing and Activity Based Costing Methods for BG Laka Laka Meatballs Sany, Shafiliah; Farahdillah, Amanda Putri; Agusari, Amanda; Andini, Risma
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.94

Abstract

This article analyzes the calculation using variable costing and activity based costing methods on the selling price of products at Bakso BG Laka-Laka UMKM. This study uses descriptive qualitative data collection methodology and techniques, focusing on data and information from the owner of Bakso BG Laka-Laka UMKM, using journals as references, and documentation as research documents. The results of the study indicate that activity based costing is more accurate than variable costing, because activity based costing provides a more comprehensive approach by adjusting raw material costs based on business activities, while variable costing only focuses on direct production costs. This study recommends the most efficient and effective method for determining product selling prices, increasing the efficiency of price measurement and business profitability. In addition, it also functions as a reference for other UMKM actors in making the right decisions regarding product selling prices
Perancangan Sistem Informasi Penjualan Hewan Peliharaan Kelinci Berbasis Web pada Peternakan Kelinci Angkasa Lampung Andini, Risma; R, M. Abu Jihad Plaza
Blend Sains Jurnal Teknik Vol. 4 No. 4 (2026): Edisi April
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/blendsains.v4i4.1318

Abstract

Efisiensi manajemen inventaris dan keterbatasan jangkauan pasar menjadi tantangan utama dalam model penjualan kelinci konvensional. Penelitian ini bertujuan untuk mengoptimalisasi proses bisnis melalui pengembangan sistem informasi penjualan berbasis web yang responsif dan terintegrasi. Dengan mengadopsi metode Waterfall, pengembangan dilakukan secara sistematis mulai dari analisis kebutuhan hingga pengujian perangkat lunak. Fokus utama sistem ini terletak pada arsitektur web yang mengintegrasikan manajemen basis data stok secara real-time, katalog produk dinamis, dan modul transaksi digital yang aman. Implementasi platform berbasis web ini memungkinkan sinkronisasi data inventaris kelinci yang lebih akurat dan penyediaan antarmuka pengguna (UI) yang memudahkan konsumen dalam menelusuri varietas hingga melakukan pembayaran daring secara instan. Hasil pengujian menunjukkan bahwa digitalisasi melalui platform web ini tidak hanya memperluas aksesibilitas pasar tanpa batasan geografis, tetapi juga mentransformasi operasional penjualan menjadi lebih terukur, transparan, dan efisien dalam mendukung pengalaman transaksi pengguna yang modern.
Co-Authors Agusari, Amanda Farahdillah, Amanda Putri R, M. Abu Jihad Plaza Sany, Shafiliah