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All Journal Jurnal Administrasi Kantor Formosa Journal of Applied Sciences (FJAS) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal bintang manajemen Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Indonesian Journal of Economic & Management Sciences (IJEMS)
Mochamad Reza Adiyanto
Unknown Affiliation
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Indonesian Journal of Economic

 1 
Cost Plus Pricing with a Full Costing Approach in Determining the Selling Price of Mie Aigo Bangkalan Bangkalan Khoirul Anam; Moh. Zidan Rikza; Fadjar Maulana; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7067

Abstract

This research aims to compare the selling prices applied by the Aigo Bangkalan Noodle Company with the cost plus pricing method using a full costing approach. Apart from that, the aim of this research is also to assess the company's level of efficiency in achieving profits using financial ratios, especially profitability ratios. This research utilizes a descriptive approach, with two types of data used, namely quantitative and qualitative, and adopts interview techniques as a data collection method. Analysis was carried out using descriptive analysis methods. The research findings show a difference in selling prices between companies using a pricing approach based on additional costs (cost plus pricing) and a full costing approach, with a difference of IDR 1,425 (11.42%). However, the Company's performance in generating profits is considered efficient based on evaluation using profitability ratios
Analysis of Product Costs Using the Full Costing Method and Determining Selling Prices at CV Artha Jaya Farid Al Farizi; Rheinhat Surya Negara; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7127

Abstract

The aim of this research is to assess the process of determining product cost prices and selling prices at CV Artha Jaya. The results of this research indicate that there are deficiencies in the company's calculation of the product cost, with it being known that the company's product cost price for Prentol roof tiles is IDR. 2,200, mantili roof tiles Rp. 2,100, trihek paving Rp. 1,300, and hexagon paving Rp. 1,200. However, after evaluation, the basic product price for Prentol roof tiles became Rp. 2,299, mantili roof tiles Rp. 2,125, trihek paving Rp. 1,343, and hexagon paving Rp. 1,581. This inaccuracy occurred because the company did not include a number of production costs in calculating the cost price, including depreciation costs for factory buildings, as well as depreciation costs for machinery and equipment
Co-Authors Achamad Faisal Al Farizy Aditya Romansyah Afiatus Syifa Agustin Pratiwi Ahmad Ahmad Ahmad Hasinul Adabi Aini Alkamalat ALFI MANZILATUR ROHMAH Alung Febri Permadani Amanda Putri Azkia Amelia Farah Ameyla Nadhira Tsurayya Anastasia Br Surbakti Andini Cristina Santoso Andiniatul Maulidia Anggita Eka Syahrani Putri Anggun Sesqi Aspuri Anisa Nur Maulidiyah Anisah Choirunnisa Annisa Herawati aprilina susandini Aria Eka Agustina Arie Setyo Dwi Purnomo Asyam Alif Rabbani Aura Divatiara Ayrofal Anam Bernardus Sinurat Briyan Yusuf Maulana Bunga Maulidta Nabila Desya Ladyana Lestari Dia Nur Aini Dimas Sena Putra Dina Maulidia Diva Fanesintya Djamaliyah Eka Damayanti Eka Faricha Bachrie Eka Wahyu Purwatiningsih Elina Zahrotul Firdaus Elysa Puji Nur Rochmah Eny Dariyati Eva Fauziyah Fadjar Maulana Fajri Anggy Efendi Farid Al Farizi Fibriyanti Anjali Fifin Kurniawati Filsa Soraya Fina Silviyah Halimatus Sa’diya Hanum Hanafia Hasma Diana Yulia Hidayatus Nisa Hoirul Anam Hoitul Anam Ifa Khoirun Nasiroh Imro’atul Mardiyah Indra Lukmanul Khakim Ismi Millah Tibyana Izzatul Masruroh Jamilatul Qomariyah Jumria Khoirul Anam Kinanti Arifandyta Wardilla Lukmanul Hakim Malika Risq Mardiana Mardiana Mariska Iva Liana Moh. Hafis Xafier Moh. Zeinor Ridho Moh. Zidan Rikza Mohammad Baitur Rahman Muhammad Akzail Ilham S Muhammad Maulana Ardiansyah Muhammad Rizky Firmansyah Musriah Mutiara Cantika Kamila Putri Nadia Rachmawati Nadiatul Ayu Ananda Nirma Kurriwati Nova Safitri Nur Fina Dewi Nur Laili Rahmawati Nurul Maisyaroh Rahma Suro Anjani Refina Dyah Pramesti Renda Febriana Resa Ummami Rheinhat Surya Negara Rizza Alvia Rosanti Maulina Rudi Adham Maulna Salsabilah Al Fitri Santiayu Wulan Sari Savina Nur Lailiyah Sefi Rahmawati Septiana Devita Nurfadela Septy Nurmala Alvianti Soraya Dwi Valentina Sulfa Sufia Supardi Syairabilla Elmasa Eyatena Sylva Enggelina Elysabeth Kafiar Taufiqurrahman Tria Nurul Arofah Triana Setiyarini Uci Monalissa Umroatus Soleha Urmila Wanti Mustika Rini Winda Oktavia Ramadhina Yulia Wulandari Yunita Agustini Yunita Putriani