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Journal : REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL TELUR AYAM PADA UMKM LAYERS DNRD GOWA DI KABUPATEN GOWA Hermawati, Hermawati; Azis, Muhammad; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 1 (2024): REMITTANCE JUNI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no1.483

Abstract

This study aims to analyze the cost of goods produced in Layers DNRD Gowa Micro, Small, and Medium Enterprises (MSMEs) in Gowa Regency. The research variable is the production cost of goods. The object of the research is the production costs from July to December 2023 at UMKM Layers DNRD Gowa. Data collection was carried out by conducting observations, documentation, and interviews. Data analysis was carried out using the full-costing method and the cost-plus pricing method. The results of the study are the calculation of the cost of goods produced by UMKM Layers DNRD Gowa using the full costing method of IDR 1,458.21 and based on the cost plus pricing method of IDR 1,604.03. If rounded up, the product selling price is IDR 1,605 per egg, and it makes a profit of IDR 145.82 per chicken egg sold.Penelitian ini bertujuan untuk menganalisis harga pokok produksi pada Usaha Mikro Kecil dan Menengah (UMKM) Layers DNRD Gowa di Kabupaten Gowa. Variabel penelitian adalah harga pokok produksi. Objek pada penelitian yaitu biaya-biaya yang dikeluarkan pada bulan Juli hingga Desember 2023 pada UMKM Layers DNRD Gowa. Pengumpulan data dilakukan dengan melakukan observasi, dokumentasi, dan wawancara. Analisis data dilakukan menggunakan metode Full Costing dan metode Cost Plus Pricing. Hasil penelitian yaitu perhitungan harga pokok produksi UMKM Layers DNRD Gowa menggunakan metode Full Costing sebesar Rp 1.458,21,- dan berdasarkan metode Cost Plus Pricing sebesar Rp 1.604,03,-. Jika dibulatkan harga jual produk sebesar Rp 1.605-, per butir telur dan mendapat keuntungan sebesar Rp 145,82 per butir telur ayam yang dijual.
ANALISIS KINERJA KEUANGAN KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) KECAMATAN PAMBOANG KABUPATEN MAJENE Azisah, Nur; Azis, Muhammad; Afiah, Nur
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.513

Abstract

This research aims to analyze the financial performance of the Indonesian Civil Servants Cooperative (KPRI) in the Pamboang sub-district of Majene Regency, West Sulawesi. The subjects of the research are KPRI Ampera and KPRI Dharma Bakti. The research variable is the cooperatives' financial performance, measured by financial ratio analysis according to the Regulation of the Minister of State for Cooperatives and SMEs of the Republic of Indonesia No 6/Per/M.KUKM/V/2006. The measurements include liquidity ratios (current ratio), solvency ratios (debt to asset ratio, debt to equity ratio), and profitability ratios (return on equity, return on asset). Data was gathered through documentation and interviews. Quantitative descriptive analysis was used to analyze the data. The research findings show that KPRI Ampera and KPRI Darma Bhakti are categorized as unhealthy cooperatives based on the regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia.Penelitian ini bertujuan untuk menganalisis kinerja keuangan Koperasi Pegawai Republik Indonesia (KPRI) di kecamatan Pamboang Kabupaten Majene Sulawesi Barat. Adapun KPRI yang menjadi subjek penelitian adalah KPRI Ampera dan KPRI Dharma Bakti. Variabel penelitian ini adalah kinerja keuangan koperasi yang diukur menggunakan analisis rasio keuangan berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia nomor 6/Per/M.KUKM/V/2006. Pengukuran meliputi Rasio Likuiditas (Current Ratio), Rasio Solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio), dan Rasio Rentabilitas (Return on Equity, Return on Asset). Pengumpulan data melalui Wawancara dan dokumentasi. Data dianalisis menggunakan teknik analisis deskriptif kuantitatif. Hasil penelitian menunjukan bahwa KPRI Ampera dan KPRI Darma Bhakti tergolong Koperasi yang tidak sehat berdasarkan Permen Koperasi dan UKM RI.
Co-Authors Abadi, Ridfan Rivaldy Abd. Rasyid Syamsuri Abduh, Amirullah Abdul Karim Adiaksa, Harvan Aldayanti, Nur Alhieza, Nur Amartika, Christine Delia Anwar Ramli Anwar, Azwar Armayadi, Yoga Ashar, Muhammad Ashar, Muhammad Ashari, Elza Rahayu Asmoro, Nuki Widi Asrida Asrida, Asrida Azis, Fajriani Azisah, Nur Cahaya, Muthia Nur Dedi Harianto Dedi Kurniawan Desi, Natsar Dewi, Sasmita Dunakhir, Samirah Dwi Utami Fadillah, Rifai Fajar Arwadi Fathirah, Dian Fijrianti, Alda Hadrianti, Siska Hamzah, Hajrah Hamzah, Linduaji Hariany Idris Hasanah , Niswatun Hasyim, Sitti Hajerah Hermawati Hermawati, Hermawati Hidayah, Hafidz Muhammad Hidayah, Khairul Idris, Fardini Inanna, Inanna Kamaludin Kamija, Kamija l Imam Fatoni, Khoirol Lubis, Fahrul Ramadhan M. Ridwan Tikollah Masnawaty Muchtar, Nur Fadilah Muhammad Jafar, Muhammad Muhammad Kholis, Muhammad Muhammad Rakib Mukhammad Idrus Munawarah, Nita Madinatul Musari, Ila Musfira Muslem Muslem, Muslem Muthaharah, Fitria muttaqinah, Andi Ratu Muwahid, Fadli Muzaroddin, Ihrof Najamuddin Najamuddin, Najamuddin Ningsih, Nur Rubiati Nisah , Khairun Nur Afiah, Nur Nuraisyiah Nuraisyiah, Nuraisyiah Nurzalsabilah Pamungkas, Putra Purnama Sari Putra, Muh Ardiansyah Putri, Deby Octafiani Qayyum, Abd. Rahman Qomariah, Bunga Nur Rahmatullah, Amri Rasul, Imra Ukhriana Ratu Winda, Gusrianti Razak, Nur Rahmatika Rijal, Abdul Ritonga, Almiftahul Jannah Rosnaini Daga Rusdi, Nur Risma S, Masnawaty Sabaruddin Sahade Salfauqi Nurman, Salfauqi Samsinar Samsinar Samsinar Sangkala, Masnawaty Saputra, Rifki Setiyadi, Johar Siregar, Barly Harly Sri Utami Sulastri Devi Lestari. S Syahputri, Ardita Syahruddin, Nilam Cahya Thamrin Tahir Tikurede, Meli Tuti Supatminingsih Waliyullah, Akbar Widodo S Pranowo Yoshita, Rika Yusdiana, Yusdiana Yusuf, Dian Madinah