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FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT Noor Laila Fitriana; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.189 KB)

This study aims to analyze the factors that affect the wider voluntary disclosure. Voluntary disclosure is needed by investors and other users in making better decisions because it is considered mandatory disclosure is not sufficient in providing information to investors. The factors examined in this study are firm size, leverage, profitability, firm age, size of the firm, and the proportion of independent board. The sample of this study are secondary data from the Indonesia Stock Exchange in the form of annual reports companies listed in 2010-2012. Determination of the sample using purposive sampling method with judgment sampling technique. The total sample in this study was 49 companies. This study uses multiple regression analysis. This is because the variables are tested more than one independent variable. The results show that profitability, size of the firm, and the proportion of independent board broad positive effect on voluntary disclosure, while negatively affects leverage extensive voluntary disclosure. Meanwhile, firm size and firm age has no effect on the wider voluntary disclosure.

EVALUASI EFISIENSI BIAYA PRODUKSI PADA UD. ESTU SAE: PENDEKATAN METODE FULL COSTING DAN VARIABLE COSTING Alfadhilla, Dina Amalia; Adiyatma, Yogy Hafidz; Fitriana, Noor Laila
ESENSI: Jurnal Manajemen Bisnis Vol 27 No 2 (2024): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55886/esensi jmb.v27i2.867

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi biaya produksi yang digunakan pada UD. Estu Sae di Kecamatan Sambi, Kabupaten Boyolali, Jawa Tengah. Data yang digunakan dalam penelitian ini berupa data biaya produksi bulan Januari 2024. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan pengumpulan data yang diperoleh melalui proses wawancara, pengamatan, serta tinjauan pustaka untuk memastikan keakuratan data yang diperoleh. Melalui analisis tersebut, penelitian ini mencakup perhitungan biaya produksi dan harga pokok produksi dengan menggunakan metode full costing dan metode variable costing. Tujuannya adalah untuk menentukan metode yang lebih efektif bagi UD. Estu Sae dalam mengelola biaya produksinya. Dengan demikian, melalui penelitian ini diharapkan mampu memberikan hasil yang dapat memberikan kontribusi dalam meningkatkan efisiensi dan efektivitas manajemen biaya produksi pada perusahaan.

ANALISIS BIAYA PRODUKSI HOME INDUSTRI KERUPUK ELIS BANDUNG Angelica Dyah Ayu Puspita; Dewi Novita Sari; Noor Laila Fitriana
MANABIS: Jurnal Manajemen dan Bisnis Vol. 3 No. 1 (2024): Maret
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v3i1.2520

The purpose of this study is to analyze the production costs of the domestic industry “Elis Bandung” located in Gandekan RT02/RW04, Pucangan, Kartasura, Sukoharjo, Central Java. At the same time, group production costs into direct costs, direct labor costs and manufacturing overhead (BOP). This industrial park was established in 1998. The analysis method includes interviews and data collection for the 2023-2024 season. In this study, the domestic industry divided its employees into production, packaging, frying, baking, administration, drivers, agents, and sales. Production in the small biscuit industry “Elis Bandung” includes kneading, mixing with flour, hydraulicizing the dough, molding, baking, frying, packaging and finally the distribution process. Elis Bandung biscuits have a delicious, attractive flavor thanks to the blend of shrimp juice and meat sauce. This domestic industry is already in operation. Output reaches 80,000 per day and total income 15,000,000 to 25,000,000 per day. From the results of the analysis of the domestic industry, it was concluded that the company "Elis Bandung" can make a profit through the analysis of production costs and profits earned.

Analisis Biaya Produksi Terhadap UMKM Usus Crispy Cap Jempol Anggoro, Rifky dhimas; Talitha Alwani; Noor Laila Fitriana
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 2 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i2.42

Production costs are one part of determining the basic price of Products from the Thumbprint Crispy Gut business as well as knowing the price determination and being able to determine how much return on capital has been spent so as to generate a profit. This crispy intestine business is also a business that cannot be separated from the problem of achieving profits and returning capital. The aim of this research is to find out the extent of profits achieved from the thumbprint crispy intestine business. The method used is a descriptive method using a qualitative approach, you can also use research to calculate the cost of production and collect costs that have been incurred for the food business. The results of this research show that the crispy intestine business experiences stable financial conditions and can even achieve maximum results. These costs that have been incurred should be used as an element in calculating the cost of production. It would be best for Crispy Thumbprint intestine business owners to maintain and improve their business as best as possible and innovate if they want their business to survive.

Analisis Biaya Produksi Pabrik Tahu Pak Gareng di Purwogondo, Kartasura Fadhilah Nurjanah; Novanda Saum Salsabila; Noor Laila Fitriana
MANABIS: Jurnal Manajemen dan Bisnis Vol. 3 No. 3 (2024): September 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v3i3.2521

Pak Gareng Tofu Factory is one of the small and medium enterprises engaged in tofu production in Purwogondo, Kartasura. The tofu factory established by Mr. Gareng was established in 2019 which is almost five years ago. This study aims to analyze production costs, load costs, work costs and factory overhead costs at Pak Gareng's Tofu Factory. This study uses a descriptive method with a quantitative approach. The results of the research from the total costs incurred during one month amounted to Rp. 90,230,000.00. In Pak Gareng's tofu factory there are 3 employees, of which 2 workers are in charge of making tofu and 1 is in charge of cutting tofu. The process of making tofu in this factory includes, washing soybeans, grinding soybeans, boiling soybeans, filtering soybeans, molding them into tofu, cutting tofu, and finally the tofu is ready to take. The workers at Pak Gareng's tofu factory usually work for 26 days a month.

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

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

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

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.

PRODUCTION COSTS IN MAINTAINING THE EXISTENCE OF BUSINESS QUALITY AT KIFA BAKERY AND CAKE Saputri, Alisia Pingky; Aprillia, Hendra Safira; Fitriana, Noor Laila
REVENUE: Jurnal Manajemen Bisnis Islam Vol. 5 No. 1 (2024)
Publisher : Sharia Business Management UIN Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/revenue.v5i1.22101

The cost of production is important to determining the selling price of products which can provide profits for the company, so that it is able to compete with other competitors. Good product quality can support the sustainability of a business. Therefore, there are quality costs for companies to produce the best quality to provide satisfaction to consumers who buy. The aim of this research is to explain the production costs used by Kifa Bakery and Cake in maintaining business existence in an era of increasing competition in the bakery business. This research uses descriptive qualitative methods with primary data sources in the form of interviews with Kifa Bakery and Cake business owners. Apart from that, the use of secondary data originating from literature reviews to strengthen the results of research analysis. The results of the research state that the cost of production used by Kifa Bakery and Cake is quite high in maintaining product quality and business existence, so that Kifa Bakery and Cake always provides a sense of satisfaction to customers and a business existence that is widely known to the public.

EVALUASI EFISIENSI BIAYA PRODUKSI PADA UD. ESTU SAE: PENDEKATAN METODE FULL COSTING DAN VARIABLE COSTING Alfadhilla, Dina Amalia; Adiyatma, Yogy Hafidz; Fitriana, Noor Laila
ESENSI: Jurnal Manajemen Bisnis Vol. 27 Issue 2 (2024)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v27i2.39

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi biaya produksi yang digunakan pada UD. Estu Sae di Kecamatan Sambi, Kabupaten Boyolali, Jawa Tengah. Data yang digunakan dalam penelitian ini berupa data biaya produksi bulan Januari 2024. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan pengumpulan data yang diperoleh melalui proses wawancara, pengamatan, serta tinjauan pustaka untuk memastikan keakuratan data yang diperoleh. Melalui analisis tersebut, penelitian ini mencakup perhitungan biaya produksi dan harga pokok produksi dengan menggunakan metode full costing dan metode variable costing. Tujuannya adalah untuk menentukan metode yang lebih efektif bagi UD. Estu Sae dalam mengelola biaya produksinya. Dengan demikian, melalui penelitian ini diharapkan mampu memberikan hasil yang dapat memberikan kontribusi dalam meningkatkan efisiensi dan efektivitas manajemen biaya produksi pada perusahaan.

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