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All Journal Pontianak Nutrition Journal (PNJ) CIVITAS: Jurnal Studi Manajemen
Wardani, Alya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health

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Analisis Penentuan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Untuk Penetapan Harga Jual Pada UMKM Cone Ice Cream Wardani, Alya; Prana, Riandani Rezki
CIVITAS: Jurnal Studi Manajemen Vol 3, No 2 (2021)
Publisher : CIVITAS: Jurnal Studi Manajemen

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Abstract

The purpose of this research are to analyze the calculation of the cost of production of Cone Ice Cream carried out at Mrs. Narti's Cone Ice Cream UMKM, to analyze the cost of goods manufactured using the full costing method on Mrs. Narti's Cone Ice Cream, and to analyze the difference between the full costing method and the the method used by Mrs. Narti's Cone Ice Cream and its effect on the selling price. The data used in this study are primary data and secondary data. Primary data is taken by conducting direct interviews with UMKM owners and production employees who worked at Mrs. Narti's UMKM Cone Ice Cream, while secondary data was obtained through related books, other references in accordance with the research title and research results. Then the type of data used is descriptive qualitative data with data analysis carried out through three stages, namely data reduction, data presentation, and drawing conclusions. The results of the data analysis show that the calculation of the cost of goods manufactured by Mrs. Narti's Cone Ice Cream is Rp. 2,435, - while the result of the analysis of the calculation of the cost of production using the full costing method is Rp. 2,580, - so the difference between the full costing method and the one done the company is Rp. 145, -, and the selling price based on the calculation of the full costing method is Rp. 3,417. So the most appropriate method is the full costing method because this method will take into account all costs incurred during the production process.
Perkembangan Minuman Teh Bunga Gemitir Sebagai Sumber Antoksidan Wardani, Alya; Fikri, Al Mukhlas; Harianti, Rini
Pontianak Nutrition Journal (PNJ) Vol 8, No 1 (2025): MARET 2025
Publisher : Poltekkes Kemenkes Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30602/pnj.v8i1.1750

Abstract

Minuman teh bunga gemitir dengan penambahan madu salah satu produk fungsional yang terus berkembang dan kaya antioksidan saat ini adalah minuman teh herbal. Teh herbal merupakan salah satu jenis minuman herbal yang terbuat dari daun, biji, bunga atau akar berbagai tanaman. Minuman ini memiliki aroma dan rasa yang khas dengan kandungan komponen bioaktifnya yang bermanfaat baik bagi kesehatan dan disukai oleh masyarakat. Penelitian ini bertujuan untuk mengembangkan minuman teh bunga gemitir sebagai sumber antioksidan. Penelitian ini merupakan jenis eksprimental murni dengan rancangan acak lengkap menggunakan 3taraf perlakuan. Proses pembuatan dimulai dengan pengeringan bunga, proses penyeduhan untuk menyeduh minuman teh bunga gemitir terbaik dilakukan uji oragnoleptik. Hasil teh bunga gemitir terbaik dianalisis kandungan betakaroten dan antioksidan uji organoleptiknya. Hasil menunjukkan bahwa F1 terpilih berdasarkan metode perbandingan eksponensial (MPE), teh bunga gemitir dengan formula F1 memiliki kandungan karotenoid 0,002 mg/dL dan kandungan antioksidan 93,35 mg/dL. Kesimpulan dari penelitian ini menunjukkan bahwa teh bunga gemitir  dengan formula F1 memiliki kandungan karotenoid dan antioksidan
Co-Authors Fikri, Al Mukhlas Harianti, Rini Riandani Rezki Prana