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All Journal Jurnal Ipteks Akuntansi Bagi Masyarakat Manajemen Bisnis dan Keuangan Korporat
Bangun, Aron Karolina
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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ANALISIS PERUBAHAN PENDAPATAN PEDAGANG MASKER ECERAN AKIBAT PANDEMI COVID-19 Putri, Evita M. C.; Bangun, Aron Karolina; Makalalag, Afiansyah; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34691

Abstract

Covid-19 really makes the world feel a crisis in all things, namely the economy, education, health, and many more. However, Covid-19 has made the demand for masks greatly increased from before the existence of Covid-19. Because every human being needs a mask to prevent being exposed to the Covid-19 virus, so that retail mask traders are also affected. We take an example for retail mask traders in the Pinasungkulan market, Karombasan, Manado City. We interviewed 22 respondents who work as mask retailers. We questioned the income before and after the Covid-19 pandemic, as well as the prices of the types of masks before and after the Covid-19 pandemic.
Analisis harga pokok produksi atas pembiayaan yang bersifat common cost dengan pendekatan variable costing di Kalakopi Manado Bangun, Aron Karolina; Pusung, Rudy J.; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.88

Abstract

Common costs are the costs obtained from the time the raw materials are processed to the product which can be separated according to the identity of each product. Variable Costing is a method used to calculate the cost of production which only involves variable costs. This research aims to analyze the cost of production for Common Cost financing using a Variable Costing approach in Kalakopi Manado. The type of research used is descriptive qualitative research and research data collection is carried out by means of interviews, observation and documentation. The results of the research show that calculating joint costs using a variable costing approach makes the cost of production of donuts smaller than the selling price set by the company.
Co-Authors Kalalo , Meily Y. B. Makalalag, Afiansyah Novi Swandari Budiarso Putri, Evita M. C. Rudy J. Pusung