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OPTIMALISASI LABA PERUSAHAAN MELALUI EFISIENSI BIAYA PRODUKSI M. Avifan Rusli; Rumanintya Lisaria Putri
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1124

Up to now there is still a debate on environmental issues, which is caused by increased economic activity both in the number of industrial enterprises in operation, utilization of natural resources is increasing and the rate of exploitation led to an increase in the number and quality of the waste. Some people began to realize as a result of the disposal of waste into the environment, so we need to think about how waste can be processed and do not pollute the environment. At the Ngadiredjo sugar mill the waste that generated would be processed into products that have a high selling price. From the analysis of the researcher, the Ngadiredjo sugar mill waste submit the results to the Sumberlumbu as processing waste into compost. Proceeds from the sale of compost was not given to PG Ngadiredjo because Sumberlumbu unit is no longer the cooperation unit of PG Ngadiredjo. The results of percentage cost assessment, in 2013 had a cost increase of 4.24% compared to the year 2012, while in 2014 the cost increase to 20.75%. Comparison of the percentage increase in the company's profit PG Ngadiredjo in 2012 until 2014, by calculating other income resulting from the processing of waste is used as compost. Assessment results are affected by the increase in profit from the sale of compost in 2012 is 1.402% from the general profit, the 2013 is 2.92% of earnings, 2014 was 3.44% of the profit. If the revenue from compost combined, the percentage of profit increase of 3.57% from Rp 61.428.934.000, - be Rp63.614.647.000, -.

ANALISIS PENENTUAN HARGA JUAL JASA MAKE UP DAN HAIRDO MENGGUNAKAN MODEL COST PLUS PRICING (Studi Kasus Pada Salon Ima Skincare dan Make Up Desa Kenongo Kecamatan Wlingi Kabupaten Blitar) Almira Fausta Zafirah; Rumanintya Lisaria Putri
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2282

Abstrak Salon Ima Skincare dan Make Up Desa Kenongo Kecamatan Wlingi Kabupaten Blitar merupakan salah satu penyedia jasa make up & hairdo yang merangkap sebagai MUA (Make Up Artist) di Kabupaten Blitar. Salon ini memiliki beberapa layanan jasa make up yang telah disusun dalam bentuk paket maupun non paket atau lepasan. Penyusunan paket maupun non paket jasa tersebut tidak lepas dari adanya penentuan harga jual. Penentuan harga jual yang ditetapkan oleh Salon Ima masih menggunakan metode harga jual yang ditetapkan oleh produsen atau menggunakan metode harga jual relatif, yaitu harga jual yang mengikuti harga pasaran yang telah ditetapkan oleh usaha yang sejenis. Mengacu pada hal itu perlu adanya penggunaan metode cost plus pricing yaitu metode dengan nilai biaya tertentu ditambah dengan kenaikan (mark up) yang ditentukan supaya pelaku usaha mendapatkan keuntungan sesuai dengan yang diinginkan. Tujuan penelitian ini adalah untuk mengetahui bagaimana perusahaan jasa menentukan harga jual make up dan hairdo dengan menggunakan metode cost plus pricing pada Salon Ima Skincare dan Make Up. Metode penelitian yang digunakan berupa penelitian kualitatif dengan pendekatan studi kasus. Data-data yang digunakan merupakan data primer yang dikumpulkan melalui observasi, wawancara, dokumentasi dan studi literatur. Hasil penelitian ini menunjukkan harga jual yang ditetapkan masih mengikuti harga pasaran yang ada. Oleh karena itu, manajemen perusahaan sebaiknya menggunakan metode cost plus pricing dalam mengidentifikasi biaya dan menghitung harga jualnya sehingga harga jual yang dicapai dapat bersaing dengan para pesaing yang memiliki usaha sejenis. Kata Kunci: Harga Jual; Make Up & Hairdo; Cost Plus Pricing. Abstract Ima Skincare and Make Up Salon Kenongo Village, Wlingi District, Blitar Regency is one of the make up & hairdo service providers who doubles as MUA (Make Up Artist) in Blitar Regency. This salon has several make up services that have been arranged in the form of packages or non-packages or loose. The preparation of packages and non-service packages cannot be separated from the determination of the selling price. Determination of the selling price set by Salon Ima still uses the selling price method set by the manufacturer or using the relative selling price method, namely the selling price that follows the market price set by similar businesses. Referring to this, it is necessary to use the cost plus pricing method, which is a method with a certain cost value plus a specified mark-up so that business actors get the desired profit. The purpose of this study is to find out how service companies determine the selling price of make up and hairdo using the cost plus pricing method at the Ima Skincare and Make Up Salon. The research method used is a qualitative research with a case study approach. The data used are primary data collected through observation, interviews, documentation and literature study. The results of this study indicate that the selling price set still follows the existing market price. Therefore, company management should use the cost plus pricing method in identifying costs and calculating the selling price so that the selling price achieved can compete with competitors who have similar businesses. Keywords: Selling Price; Make Up & Hairdo; Cost Plus Pricing.

HUBUNGAN MODEL KEPEMIMPINAN MANAJER DAN MOTIVASI KARYAWAN TERHADAP PRESTASI KERJA KARYAWAN PT. KITA PRATAMA BLITAR Rumanintya Lisaria Putri
Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Vol 4 No 1 (2012)
Publisher : STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (933.571 KB)

IMPLEMENTASI CAPITAL ASSET PRICING MODEL (CAPM) DALAM ANALISIS PORTOFOLIO SEBAGAI DASAR KEPUTUSAN INVESTASI SAHAM DI BURSA EFEK INDONESIA Rumanintya Lisaria Putri
Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Vol 6 No 1 (2014)
Publisher : STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1117.097 KB)

ANALISIS BIAYA PRODUKSI PADA PR. RAFINDO JAYA Rumanintya Lisaria Putri
Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Vol 6 No 2 (2014)
Publisher : STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.57 KB)

PENGENDALIAN INTERNAL DALAM MANAJEMEN PERSEDIAAN : (Studi Kasus pada PT Rajawali Hiyoto Cabang Malang) Rumanintya Lisaria Putri; Retno Murni Sari
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 3 No. 1 (2015): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Inventories of finished goods is one that affects the current assets of the company. To avoid things that could hurt the company, the necessary internal controls in the management of inventory until the distribution to the consumer. The purpose of this study was to menganlisis and determine the application of internal controls in the management of inventories of finished goods to the distribution process at PT Rajawali Hiyoto Malang branch. This research uses qualitative data with the inductive approach. From the results of research at PT Rajawali Hiyoto Branch Malang, implementation of internal controls in the management of inventories of finished goods to the distribution process still needs to be improved. It can be proved by the lack of delivery fleet, part of the income and expenditure of goods in warehouses Surabaya done by men are the same warehouse and inventory damaged / worn out in the barn. But the procedures relating to the inventory done quite well. It can be proved by evidence of any tranksaksi tranksaksi like when expenditure and receipt of inventory.

PENGUKURAN DAN PENILAIAN BIAYA KUALITAS DALAM UPAYA PENGENDALIAN KUALITAS PRODUK Rumanintya Lisaria Putri
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 3 No. 2 (2016): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Quality costs (cost of quality) is the costs arising from the results of a bad product quality. Quality costs are costs associated with the creation, identification, repair and damage prevention. The aim of research to determine the measurement and reporting of quality costs, to be used as a means of cost control and to determine the quality of information from the measurement and reporting of quality costs to be used as a means of controlling the cost of quality in Guyub Santoso UD Blitar. This type of research used in this research is descriptive (descriptive research) Performance report quality costs trend one year from 2012 to 2013 illustrates that the actual quality costs that occurred in 2012 and 2013 amounted Rp.590.245.500,00 and Rp.538.396.500,00, indicating favorable variant in which a decline of Rp.50.849.000,00. Performance report quality costs trend one year from 2013 to 2014 illustrates that the actual quality costs that occurred in 2013 and 2014 amounted Rp.538.396.500.,00 and Rp. 466,431,000.00 showed favorable variant in which a decline of Rp.72.765.500,00 or 13.51%. Measurement of the percentage fees based on the actual quality of the previous period showed adverse variance in abatement costs increased by Rp.72.765.500,00 (13.51%), but the number is still smaller when compared with a decrease of the cost categories of losses on low quality (internal failure costs) where there is a favorable variant of Rp 79,682,500.00 or 31.5%. The results of the overall study, a decrease in total quality costs amounted to 8.61% for the year 2012 to the year 2013 and 13.34% for the years 2013 to 2014. It shows that the cost of quality control conducted by UD Guyub Santoso Blitar been successful in controlling costs relating to the quality, so as to achieve cost efficiencies from year to year, but the conditions should be analyzed further for further analysis can assist management to plan the development and quality control in the years to come.

ANALYSIS OF PRODUCTION COST CALCULATIONS USING PROCESS COSTING METHOD IN SULI TOFU FACTORY Rumanintya Lisaria Putri
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 5 No. 1 (2017): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

This research took place at Suli Tofu Factory which aims to (1) to know the method of collecting raw materials, direct labor, and factory overhead cost, (2) to know the factory overhead method of imposition cost in determining the basic price of production, (3) calculation of business profit. Method used in this research is direct and indirect interview, and literature study. Furthermore, the evaluation was done on the research conducted by comparing the data and the theory. The results showed that the Suli Tofu Factory has collected and calculated elements of production cost including raw materials, direct labor, and factory overhead cost in each period. The Suli Tofu plant has collected the cost of raw materials either by multiplying the amount of material used by the raw material base price. The Suli Tofu factory has calculated the cost of labor both by multiplying the amount of labor by the number of working days and the fixed daily wage rates. However, there are still some weaknesses pricing of basic production plant Suli Tofu factory: (1) there is no separation between production costs and the costs of non-production, (2) to the factory overhead costs, Suli Tofu Factory only calculate the actual cost spent in cash. Know Factory counts building cost and depreciation in plant overhead cost, (3) no stock card of raw materials.

APPLICATION JUST IN TIME METHOD WITH TRADITIONAL METHOD IN ENHANCING EFFICIENCY COST OF RAW MATERIALS: (STUDY ON UD. SIDO RUKUN) Rumanintya Lisaria Putri
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 5 No. 2 (2018): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

This study aims to find out the methods of Just In Time and traditional methods In Efforts to Increase Cost Efficiency of Raw Material Supply As A Smoothness of Production Process can be applied to UD. Sido Rukun. The object of this research is UD. Sido Rukun which is located at Jl. Garuda Umbul Damar-Binangun - Blitar. The analytical tool used in this study is descriptive qualitative analysis, where the authors do not use the elements of numbers, but done by expressing descriptions and explanations, and methods used in this study is qualitative. Namely using primary data and secondary data, data collection techniques using interviews, observation and documentation. And the variables used in this research are inventory, JIT, supplier and cost efficiency. From the results of the analysis it can be seen the results of a traditional calculation of Rp. 10.892.328.903 while the result from just in time is Rp. 9.669.765.400 , - so the company can save the cost of raw materials inventory of Rp. 1.222.563.503, -

APPLICATION OF STANDARD COSTS TO CONTROL PRODUCTION COSTS FOR NIRWANA BROWN SUGAR PRODUCTS: (Study : UD. Gula Nirwana Desa Dayu - Blitar) Melinda Oky Pangesti; Rumanintya Lisaria Putri
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 6 No. 1 (2018): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

UD Gula Nirwana is a small medium business that reprocesses coconut sugar, cane sugar and white sugar into brown sugar or vegetable sugar, UD. Gula Nirwana produces every day, so that makes it an active effrort to produce brown sugar needed by the community in general. Therefore this business can continue when production costs can be reduced one of them is by using standard costs in calculating production costs. Determination of standard costs can be an alternative in planning and controlling production costs. This study aims to see how the standard cost method applies to UD Gula Nirwana. Standard costs are costs that are used as guidelines before the production process takes place. When standard costs have been determined and the actual costs are known at the end of the production period, the standard costs and actual costs rather than produce variance or difference. Based on the calculation that the comparative analysis of standard costs with actual costs, it can be concluded that in the production of brown sugar, the difference in the cost of production of profitable raw materials and factory overhead costs is still stable and the difference in labor is still a difference in limits even though it is not profitable

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