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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Wahana Pendidikan Akuntansi Bisnis & Manajemen (ABM) JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) ASERSI : Jurnal Akuntansi Terapan dan Bisnis JURDIASRA Jurnal Ekonomi, Manajemen, Akuntansi
Ratih, Nur Rahmanti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALI BIAYA OVERHEAD PABRIK (Studi Kasus pada PG. MERITJAN Kediri) Riana, Riana; Ratih, Nur Rahmanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.262 KB) | DOI: 10.29407/jae.v1i1.433

Abstract

Adoption of Flexible budget as a means of controlling overhead costs (Case Study on PG. Meritjan Kediri ) aims to control overhead costs by implementing flexible budget at PG.Meritjan Kediri. Data Analysist techniques used in this research is quantitative descriptive by using a factory overhead cost variance analysis. From the analysis of direct labor hours show that there is not efficient in the analysis of variance variable overhead expenses comparing the total cost of a standard with the actual, because still any variance is unfavorable, this is due to flawed control of factory overhead costs at PG. Meritjan Kediri. KeyWords : Flexible Budget, Factory Overhead Cost
IMPLEMENTASI DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI Wahyuliningtyas, Sekar; Ratih, Nur Rahmanti; Kusummaningarti , Miladiah
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5789

Abstract

Determining a decision to be taken by Tulungagung Ababiel Convection, it must be supported by sharp considerations. Making the right decision will result in an advantage for the company. One of the methods used in decision making is the differential cost method in making decisions to choose an option to increase profits. Making decisions using the differential method, it has something to do with opportunity costs where these costs aim to make choices and determine the decisions that must be taken and sacrifice other choices. By knowing this relationship, Ababiel Tulungagung Convection party can estimate how the implementation of differential costs and opportunity costs is in making decisions to make yourself or buy from outside so you can find out the right decisions for the company.The data analysis technique used in this study is a quantitative descriptive analysis technique. Data obtained from interviews and documentation. From the results of the analysis carried out, the research results show production costs which include raw material costs, labor costs, and factory overhead costs. After knowing the costs incurred, a comparison is made of the costs incurred by the company when producing itself with the cost of buying from suppliers. The company also uses opportunity costs to find out the opportunities the company gets if the company buys from outside and rents out the building it owns.
Co-Authors Andika, Evan Bram Anis Marjukah BARRETO, Carlos Afonso Eva Annisa Fitriani, Ruli Hamidah, Yuliana Siti Isnaniati, Siti Kusuma, Marhaendra Kusumaningarti, Miladiah Kusummaningarti , Miladiah Priantoro, Wahyu Reza Setiawan Riana Riana, Riana Sari, Hanifah Puspita Sri Luayyi Vernanda, Elisa Wahyuliningtyas, Sekar YUNIEP MUJATI SUAIDAH, YUNIEP MUJATI