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PENGARUH MANAJEMEN LABA TERHADAP RASIO KEUANGAN PRODUK INDUSTRI KREATIF KERAMIK Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 19, No 3 (2015): September 2015
Publisher : D-III Keuangan dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.21 KB)

Abstract

The aims of this research is determine the influence of earning management to financial ratio ceramics creative industry product. The research results shew that the earning management that applied by over production can increase financial ratio ceramics creative industry product, that is : a) The liquidity aspect (quick ratio) 5,33% for earthenware, 1,00% for stoneware,  0,67% for castle mass, 2,00% for glazur, and 0,33% for prothotype, b) The profitability aspect (profit margin) 2,89% for earthenware,  2,31% for stoneware, 0,18% forcastle mass,  1,65% for glazur,  and 0,41% for prothotype, c) The solvability aspect (time interest earned) 1,31 times for earthenware,  1,16 times for stoneware,  0,02 times for castle mass,  0,71 times for glazur, and 0,15 times for prothotype, and d) The valuation aspect (earning peer share) Rp 707,23 for earthenware,  Rp 812,63 for stoneware,  Rp 319,12 for castle mass,  Rp 44,69 for glazur, and Rp 8,21 for prothotipe. Its contrary, the earning management can decrease activity aspect (turnover inventory) ceramics creative industry product (earthenware, stoneware, castle mass, glazur, and prothotype), these are  3,8 times,  6,47 times,  5,27 times,  8,11 times, and 11,90 times.
KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR “CN8” DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN Normal, I Nyoman
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4043

Abstract

ABSTRAK Tujuan dari penelitian ini berhubungan dengan massa cor "CN8" (38% Lempung Suka Bumi : 27,5% Feldspar RRT : 22% Kaolin : 12,5%  Kuarsa) adalah : ( 1 ) Untuk menentukan teknologi proses pengecoran massa "CN8", (2 ) Untuk menghitung biaya produksi, (3 ) Untuk menentukan harga transfer, dan ( 4 ) Untuk diakui persediaan akhir yang dilaporkan di neraca. Hasil penelitian menyatakan bahwa : ( 1) teknologi proses pengecoran massa "CN8" menurut fungsi produksi adalah : proses penimbangan, proses penumbukkan, proses penghancuran, proses penyaringan , dan proses penyimpanan; ( 2 ) Biaya yangiproduksi massa cor "CN8" menurut Activity Based Costing ( ABC ) sistem adalah Rp 2.996,50 setiap unit , yang diikuti oleh biaya bahan baku Rp 2.054,00, biaya tenaga kerja langsung Rp 867,42, overhead variabel biaya Rp 39,89 dan biaya overhead tetap Rp 35,18, (3 ) harga Transfer massa cor "CN8" menurut metode transfer full cost pricing adalah Rp 3.416,01 setiap unit, yang harga pengalihan yang dibentuk oleh biaya yang baik diproduksi Rp 2.996,50, beban operasional Rp 299,65 ( biaya pemasaran Rp 179,79 dan beban umum & administrasi Rp 119,86 ), dan marjin yang diharapkan Rp 119,86 dan ( 4 ) persediaan akhir massa cor "CN8" menurut metode identifikasi khusus sebesar Rp 449,475,00 . Kata kunci : teknologi proses , harga pokok produksi , casting massa " CN8 " , harga pengalihan , persediaan akhir     ABSTRACT The aims of this research relate to casting mass “CN8” (38% Suka Bumi Blend : 27,5% RRT Feldspar : 22% Kaolin : 12,5% Cuarsa) were : (1) To determine process technology casting mass “CN8”; (2) To calculate  cost of good manufactured; (3) To determine transfer price; and (4) To recognized ending inventory that reported on balance sheet. The research results show that : (1) The process technology casting massa  “CN8” according to production function were : weighting process,  grussing process, mixing process, filtring process, and carrying process; (2) Cost of good manufactured cor massa  “CN8” according to Activity Based Costing (ABC) systems was Rp 2.996,50 each unit, that followed by raw materal cost Rp 2.054,00, direct labour cost Rp 867,42, variable overhead cost Rp 39,89, and fixed overhead cost   Rp 35,18; (3) The transfer price casting mass “CN8” according to full cost transfer pricing method  was Rp 3.416,01 each unit, that transfer price  formed by cost of good manufactured Rp 2.996,50, operating expense Rp 299,65 (marketing expense Rp 179,79 and general & administration expense Rp 119,86), and expected margin Rp 119,86; and (4) Ending inventory casting massa  “CN8” according to specific identification method was Rp 449,475,00. Keywords: process technology, cost of good manufactured, casting massa “CN8”, transfer pirce, ending inventory
PENTINGNYA AKUNTANSI MASSA BODI BSK-2 SEBAGAI BAHAN SISA DALAM PROSES PRODUKSI TEKO COKLAT (D 18,5 CM – T 24 CM), DAN PENGARUHNYA TERHADAP HARGA POKOK PRODUKSI DAN MARJIN LABA BERSIH PADA UPT PSTKP BALI-BPPT Normal, I Nyoman
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4052

Abstract

ABSTRAK Tujuan penelitian yang berkaitan dengan akuntansi massa bodi BSK-2 sebagai bahan sisa dalam proses produksi teko coklat (d 18,5 cm – t 24 cm) adalah : (1) Untuk mengetahui harga pokok produksi massa bodi BSK-2 yang seharusnya; (2) Untuk mengetahui perlakuan akuntansi bahan sisa; (3) Untuk mengetahui pengaruh perlakuan akuntansi bahan sisa terhadap harga pokok produksi teko coklat (d 18,5 cm – t 24 cm); dan (4) Untuk mengetahui pengaruh perlakuan akuntansi bahan sisa terhadap marjin laba bersih teko coklat (d 18,5 cm – t 24 cm). Hasil penelitian menunjukkan bahwa : (1) Harga pokok produksi massa bodi BSK-2 yang seharusnya adalah Rp 2.459,43 per kg, yang terdiri dari biaya bahan baku Rp 1.651,52, biaya tenaga kerja langsung Rp 302,44, biaya overhead pabrik variabel Rp 89,93, dan biaya overhead pabrik tetap Rp 415,54. Massa bodi BSK-2 adalah barang setengah jadi, karena merupakan hasil akhir dari proses produksi kuarsa, kaolin, tanah Kalimantan, feldspar RRT, dan kapur untuk menghasilkan massa bodi, dan merupakan bahan baku untuk membuat barang keramik berupa teko coklat (d 18,5 cm – t 24 cm); (2) Proses produksi teko coklat (d 18,5 cm – t 24 cm) berbasis lempung Kalimantan menghasilkan bahan sisa, yaitu massa bodi BSK-2 sekitar 4% atau 1,4 kg. Bahan sisa tersebut tidak laku dijual dan timbulnya karena sifat pesanan teko tersebut. Perlakuan akuntansi terhadap biaya pemusnahan bahan sisa (massa bodi BSK-2) dibebankan pada pesanan teko, dengan mendebit barang dalam proses- biaya bahan baku, dan mengkredit persediaan bahan baku. Pembebanan biaya tersebut dapat meningkatkan biaya bahan baku; (3) Perlakuan akuntansi bahan sisa (massa bodi BSK-2) berpengaruh terhadap harga pokok produksi teko coklat (d 18,5 cm – t 24 cm). Harga pokok produksi teko coklat (d 18,5 cm – t 24 cm) sebelum perlakuan bahan sisa adalah Rp 123.954,08 per buah, yang terdiri dari biaya bahan baku Rp 48.250,00, biaya tenaga kerja langsung Rp 57.637,19, biaya overhead pabrik variabel Rp 15.089,42, dan biaya overhead pabrik tetap Rp 2.977,47. Harga pokok produksi teko coklat (d 18,5 cm – t 24 cm) setelah perlakuan bahan sisa adalah Rp 124.054,08 per buah, yang terdiri dari biaya bahan baku Rp 48.350,00, biaya tenaga kerja langsung Rp 57.637,19, biaya overhead pabrik variabel Rp 15.089,42, dan biaya overhead pabrik tetap Rp 2.977,47. Harga pokok produksi teko coklat (d 18,5 cm – t 24 cm) sebelum perlakuan bahan sisa lebih kecil sebesar Rp 100,00 dari pada harga pokok produksi teko coklat (d 18,5 cm – t 24 cm) setelah perlakuan bahan sisa; dan (4) Perlakuan akuntansi bahan sisa (massa bodi BSK-2) berpengaruh terhadap marjin laba bersih teko coklat (d 18,5 cm – t 24 cm). Marjin laba bersih teko coklat sebelum perlakuan bahan sisa adalah Rp 17.363,27. Marjin laba bersih teko coklat setelah perlakuan bahan sisa adalah Rp 17.372,27. Marjin laba bersih teko coklat (d 18,5 cm – t 24 cm) sebelum perlakuan bahan sisa lebih kecil sebesar Rp 90,00 dari pada marjin laba bersih teko coklat (d 18,5 cm – t 24 cm) setelah perlakuan bahan sisa. Kata kunci : akuntansi, massa bodi BSK-2 sebagai bahan sisa, teko coklat (d 18,5 cm - t 24 cm), harga pokok produksi, marjin laba bersih.. ABSTARCT The aims of this research that relate of BSK-2 stoneware as scrap material accounting into production process of brown teapot (d 18,5 cm - h 24 cm) were : (1) To know the cost of goods manufactured BSK-2 stoneware theoretically; (2) To know the accounting treatment of scrap material; (3) To know the influence of accounting treatment of scrap material to cost of goods manufactured brown teapot (d 18,5 cm - h 24 cm); and (4) To know the influence of accounting treatment of scrap material to net profit margin brown teapot (d 18,5 cm - h 24 cm). The research results shew that : (1) The the cost of goods manufactured BSK-2 stoneware theoretically  was Rp 2.459,43 each kg, that followed by raw materal cost Rp 1.651,52, direct labor cost Rp 302,44, variable overhead cost Rp 89,93, and fixed overhead cost Rp 415,54.  The BSK-2 stoneware is a work in process goods, because it was an ending result from production process of quartz, kaolin, Kalimantan clay, RRT feldspar, and lime to produce stoneware, and  it was a raw material to produce ceramics goods that is brown teapot (d 18,5 cm – h 24 cm);(2) The production process of brown teapot (d 18,5 cm - h 24 cm) based Kalimantan clay create scrap material, that is BSK-2 stoneware about 4% or 1,4 kg. Its scrap material was not sold and its creating was caused by its ordering characteristic. The accounting treatment of scrap material annihilation cost (BSK-2 stoneware) was load on brown teapot order, by debit of work in process goods - raw material cost, and credit of raw material cost. Its cost loading can increase raw material cost; 3) The accounting treatment of scrap material (BSK-2) was influence of cost of goods manufactured brown teapot (d 18,5 cm – h 24 cm). Cost of goods manufactured brown teapot (d 18,5 cm – h 24 cm)before accounting treatment of scrap material was Rp 123.954,08 each unit, that followed by raw material cost Rp 48.250,00, direct labor cost  Rp 57.637,19, variable overhead cost Rp 15.089,42, dan fixed overhead cost Rp 2.977,47. Cost of goods manufactured brown teapot (d 18,5 cm – h 24 cm) after accounting treatment of scrap material was Rp 124.054,08 each unit, that followed by raw material cost Rp 48.350,00, direct labor cost  Rp 57.637,19, variable overhead cost Rp 15.089,42, dan fixed overhead cost Rp 2.977,47. Cost of goods manufactured brown teapot (d 18,5 cm – h 24 cm) before accounting treatment of scrap material was smaller about Rp 100,00 than  cost of goods manufactured brown teapot (d 18,5 cm – h 24 cm) after accounting treatment of scrap material; and (4) The accounting treatment of scrap material (BSK-2 stoneware) was influence of net profit margin brown teapot (d 18,5 cm – h 24 cm). Net profit margin brown teapot (d 18,5 cm – h 24 cm) before accounting treatment of scrap material was Rp 17.363,27. Net profit margin brown teapot (d 18,5 cm – h 24 cm) after accounting treatment of scrap material was Rp 17.372,27. Net profit margin brown teapot (d 18,5 cm – h 24 cm) before accounting treatment of scrap material was smaller about Rp 90,00` than net profit margin brown teapot (d 18,5 cm – h 24 cm) after accounting treatment of scrap material. Keywords  : accounting, BSK-2 stoneware as a scrap material, brown teapot (d 18,5 cm - h 24 cm), cost of goods manufactured, net profit margin.
PENTINGNYA KARAKTERISTIK TUNGKU UNTUK MENCIPTAKAN BEBAN, HARGA JUAL, DAN PROFITABILITAS PATUNG BARONG BERMEDIA KERAMIK Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.123 KB) | DOI: 10.26905/jkdp.v19i1.838

Abstract

The aim of this research was to determine the influence of stove characteristics to production cost price, saleprice, and profitability. The research results showed that the stove characteristics influenced the productioncost price of barong statue. The production cost price of barong statue by small stove was Rp 93.495,95 eachunit, by medium stove was Rp 91.423,81 each unit, and by big stove was Rp 89.040,23 each unit. The costprice of production of barong statue decreased 2,21 % for medium stove, and 4,76% for big stove. From thefinancial management side, the good management of financial resources in manufacturing barong statue couldcreate more accurate the production cost price; the stove characteristics influenced cost price of barong statue.The sale price of barong statue by small size stove was Rp 121.539,54 each unit, by medium stove was Rp118.850,95 each unit, and by the big stove was Rp 115.752,30 each unit. The sale price of barong statuedecreased 2,21% for medium stove, and 4,76% for big stove. The determination of cost price exactly couldcreate financial structure well because cost price is an element of sales; and the stove characteristics influencedthe profitability of barong statue. The profitability of barong statue by small stove was 11,54%, by mediumstove was 11,54%, and by big stove was 11,54%. The profitability of barong statue did not differ from thesmall, medium and big stove. The management of fire stove and productive assets effectively could increaseprofitability as part of financial management for short term, middle term, and long term.
KINERJA INVESTASI JASA PENGUJIAN TABLEWARE UNTUK PRODUK KREATIF KERAMIK PADA BTIKK-BPPT Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.01 KB) | DOI: 10.26905/jkdp.v21i1.1226

Abstract

The aims of this research were to analyze the tableware testing service investment, especially on ceramic glaze for eating and drinking equipment at BTIKK-BPPT. The analysis techniques used were payback period, net present value, profitability index, internal rate of return, and break-even point. The research results shew that the expansion investment of tableware testing service of ceramic on glaze for eating and drinking equipments qualified by BSN according to SNI 7275:2008 was feasible to be acted or applicated because they fulfilled the criteria of investment feasibility valuation, namely: payback period analysis result was 4,65 years, in which its value was shorter than range time of investment that was 10 years; net present value analysis result  was IDR.206.043.764,69, in which it was the positive value; profitability index analysis result was  1,41, in which its value was over than 1,00; internal rate of return analysis result was 18,93%, in which its value was over than 10,00%; and break-even point analysis resulted in 2.567,56 samples unit or IDR.256.911.104,11, in which it was smaller than 6.300,00 samples unit or IDR.783.000.000,00. For all criteria, the analysis of testing service investment (appearance, glazur hardness, temperature frightened tenacity, water absorption, Cd Pb solubility, glaze crack tenacity, and strike sturdy) was feasible to continue.
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