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All Journal Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Equivalent : Journal of Economic, Accounting and Management
Rizal Effendi
Unknown Affiliation
Economics, Econometrics & Finance

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Journal : Jurnal Kompetitif

 1 
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PT.FASTFOOD INDONESIA CABANG KFC PLAJU PALEMBANG Muhammad Umri; Rizal Effendi
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.445

Abstract

The accuracy of determination of cost of goods sold is influenced by the accuracy in the accumulation and calculation of production costs which include the cost of raw materials, direct labor costs and other factory costs (factory overhead costs).Cost of production or product cost is an important element to assess the success (performance) of trading companies and manufacturers. The cost of production is closely related to the indicators of corporate success, such as: gross sales, net income. Depending on the ratio between the selling price and the cost of the product, a change in the cost of the product is relatively small so it has a significant impact on the success indicator. Keywords: Cost of Goods Sold, Performance
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL DIVERSEN UNIT KALIDONI PALEMBANG Rizal Effendi; Lili Syafitri
JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i1.631

Abstract

To calculate the cost of goods manufactured, the analytical tool used is the full costing method. This research is aimed to find out how to calculate the cost of water production in the Tirta Musi Palembang PDAM in the 2016-2017 period, to find out how to calculate the selling price at the Tirta Musi Palembang PDAM in the 2016-2017 Period, and to find out how to calculate the cost of production as the basis for determining prices sell at PDAM Tirta Musi Palembang. This research method uses secondary data, with descriptive research, the research method used is case studies, and the research uses qualitative and quantitative descriptive methods. The results showed the cost of production in 2016-2017 PDAM Tirta Musi Palembang, seen increasing every year. This happened because of an increase in total business costs. The cost of production in 2016 is Rp. 661,886,491 and the cost of production in 2017 of Rp. 699,585,427. the selling price in 2016-2017 shows that the selling price experienced an increase. PDAM Tirta Musi Palembang in calculating water tariffs using a basic rate. In 2016 the basic tariff of Rp. 4097.14 cubic meters, and in 2017 Rp. 4,579.28 cubic meters. It appears that the company is making a profit.Keywords: Cost Accounting, Cost of Production and Selling Prices
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PT. DWI JAYA MAJU PERKASA PALEMBANG Rizal Effendi
JURNAL KOMPETITIF Vol 3, No 2: Edisi Juli-Desember 2014
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v3i2.94

Abstract

The selling price of goods is determined before production orders done, the company will calculate the cost elements contained in the production are estimated. This assessment is based on the standard cost (standard cost) which has been determined in advance by the company. If the state of the economy is assumed to be stable in which prices are generally relatively constant then the estimated production cost can approach the actual cost of production.  Keywords: Standard cost, cost of production
Co-Authors Alparizi Deta Astra Putri Ernawati Firmansyah Arifin Jihan Permata Sari Lili Syafitri Meti Zuliyana, Meti Muhammad Dagan Valentino Muhammad Umri Padriyansyah Pipit Fitri Rahayu Rizka Aprilia Salsabillah, Cyntia Shelly Farida Tobing Sugiharto Umi Anggraeni Yancik Syafitri