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H Hasmawati
Politeknik Pertanian Negeri Pangkep
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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

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Analisa Biaya Diferensial Dalam Pengambilan Keputusan Khusus (Studi Kasus Pada UMKM Alvine Di Kota Ambon) Siahaya, Septina Louisa; Hasmawati, Hasmawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 02 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i02.1759

Abstract

Local Small and Medium Enterprise (UMKM) must always determine a superior strategy in marketing their products or services.This was also carried out by UMKM Alvine, one of the small businesses engaged in the bread business in Ambon City. The strategy undertaken is to provide special order facilities for customers. With a special order, UMKM Alvine need to apply the use of relevant cost to decide between accepting or rejecting the special order. In making decisions, differential cost analysis is used, which a different costs in a different situation or condition which will be compared with other conditions. The aim of this study was to determine the differential cost calculation applied to UMKM Alvine , as well as analyzing differential costs in relation to decision making in accepting or rejecting special orders from consumers , this is also become a consideration for UMKM Alvine in planning their future profits. The results of the study show that the Alvine UMKM decision to accept special orders from customers for chocolate bread products is justifiable. Because there is an additional income of Rp. 500.000 which is greater than the additional cost of Rp. 219.000. In addition, for contribution margin Rp. 13,211,000 which is higher than if the special order was rejected.
Co-Authors Abbas, Ridha Mufidha Abdullah, Jainudin Abdullah, Salma Ade Romadhony Adnan, Muh. Ahmad Muktamar B Ahmad, Nur Annida Ahsan Akbardin, Muh. Akib, Ridha Nurul Fitri Akil Musi, Muhammad Alim, Khairun Muqtadira Ambo Dalle Ampauleng, Ampauleng Angel Merlyn Pattimahu Anto, Ahmad Anwar Anwar Aponno, Chrestiana Arief Fiddienika Arifani, Arifani Asrifan, Andi Ayu, Imelda Ratih Bachtiar, Fauziah Birahy, Denita de Fretes, Marissa Falyn Desy Arum Sunarta Donni Richasdy Ernawati Ernawati Fatimah Sialana Fatkhul Ulum Gazali, Agus Umar Halim, Ardiansyah Haraty, Syamsul Razak Harla, Muh. Chaezar Fachreza Herlina Herlina Hutasoit, Mario Delfiero I Ilyas Idris, Rafli Ilham Arvan Junaidi Irawati Irawati Irawati Irawati Isnaeni Isnaeni Janna, Mivtahul Jumriani, Jumriani Kahman, Hisma Kaledar, Amri Kallabe, Amirah Khaerunnisa, Nur Azizah Lamasano, Mufidah Faradillah Luh Putu Ratna Sundari Mahmud, Siti Nurhalisah Mappa Maggau, Fahrizal Maria Ulfa Maria, Enung Marwil, Andi Nurhabibi Marzuki, Kartini Maulana S, Nurfadilah Meillano, Zico Fachreza Muh Iqbal Muhammad Aras Muhammad Aras Muhammad Sulaiman Muhammad Sulaiman Muhammad, Syahril Muhammadin, Akhmad Muhlis, Rosita Muhsin, Syamsiah Novianti, Dian Nurhanisa, Nurhanisa Nursyamsiah, Nursyamsiah Permana, Lies R. Usia, Tri Enadha R., Mantasiah Rahmatullah, Kukuh Rajaloa, Nani Ramadhani, Syamsinar Rifdian, Filandia Riski Apriliani Saharuddin, Nugrawan Salle, Ilham Z Samsir, Nurul Fajriani Seng, Tirai Sergie, Misrina Setiawan, Muhammad Rizki Ramadhan Siahaya, Septina Louisa Sijid, St. Aisyah Siwabessy, Fajarina Sjahruddin, Herman Solly Aryza Srimularahmah, Andi Sua, Andi Tenri Sunarding, Sunarding Syamsu Rijal Syamsuardi Syamsuardi Syamsuddin, Muhammad Bachtiar Tresna Ariesta, Bayu Tumbelaka, Aling Sadewai U Usman Udin, Hamdan Usman Usman Usmany, Rendy Usmayani, Ilham Putra Wahab, Mufita Wahyudin Noe, Wahyudin Winarti Winarti Wiranto, Agus Yesaya, Mey C Yudistira Yudistira Yusuf, Mukhtar Zakariah, M. Askari