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All Journal Diponegoro Journal of Accounting ESENSI: Jurnal Manajemen Bisnis Revenue: Jurnal Manajemen Bisnis Islam Worksheet : Jurnal Akuntansi Jurnal Manajemen dan Bisnis Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Manajemen Bisnis
Noor Laila Fitriana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Journal : Worksheet : Jurnal Akuntansi

 1 
STRATEGI PENETAPAN HARGA MELALUI PERHITUNGAN BIAYA PRODUKSI PADA UMKM VANDEL RYAN Suwari, Kharisma Isna; Rahma, Lina; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4396

Abstract

Cost accounting is an important element that must be calculated carefully when making a product. The cost of production is the most important part of the production calculation process, because it contains cost information needed during production. One method that can be used to calculate production costs is the variable costing method which includes direct raw material costs, direct labor costs, and variable factory overhead costs. UMKM Vandel Ryan is a business that operates in the woodworking sector and the author wants to know ho to calculate production costs using the variable costing method.
ANALISIS BIAYA PRODUKSI HOMEMADE COOKIES COOKIEKU Na'illatulloh, Syahda; Zanah, Nita Miftakhul; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4426

Abstract

This research aims to analyze the production costs of homemade CookieKu Cookies located on Jl. Garuda 53, Banaran, Boyolali, Central Java. The data used refers to production costs in 2024. The research results show that direct raw material costs are IDR. 189,000, direct labor costs Rp. 560,000, and factory overhead costs of Rp. 1,074,000. The total production cost of CookieKu Cookies, with all factors taken into consideration, reached Rp. 1,823,000. The accuracy of data obtained through interviews and direct observation provides a strong basis for a comprehensive evaluation of production costs. The implications of the results of this research can be used to optimize production strategies, identify potential savings areas, and improve overall operational efficiency. With a better understanding of production costs, owners can make more informed decisions in managing their business. In addition, this research also provides valuable insights for other stakeholders, such as investors and suppliers, in understanding the company's cost structure and operational performance.
ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN METODE FULL COSTING PADA NOSA ALUMINIUM Surya Pratiwi, Cindy Afifah; Saraswati, Laila Isnaini; Fitriana, Noor Laila
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4430

Abstract

This research specifically aims to investigate and analyze the production cost calculation process applied in Nosa Aluminium's manufacturing operations using the full costing method. One of the main issues encountered in this study is that Nosa Aluminium has not adopted the appropriate method in setting the selling prices of its products. In collecting data, this research relies on primary qualitative data obtained through in-depth interviews and direct observation. The applied analysis method is descriptive analysis to describe and analyze the production cost calculation process. The results of this research affirm that the use of the full costing method provides greater accuracy in decision-making, especially in the context of setting selling prices of products. 
Co-Authors Adiyatma, Yogy Hafidz Alfadhilla, Dina Amalia Andri Prastiwi Angelica Dyah Ayu Puspita Anggoro, Rifky dhimas Aprillia, Hendra Safira DEWI NOVITA SARI Fadhilah Nurjanah Na'illatulloh, Syahda Novanda Saum Salsabila Rahma, Lina Saputri, Alisia Pingky Saraswati, Laila Isnaini Surya Pratiwi, Cindy Afifah Suwari, Kharisma Isna Talitha Alwani Zanah, Nita Miftakhul