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I Nyoman Normal
Balai Teknologi Industri Kreatif Keramik (BTIKK)-Badan Pengkajian dan Penerapan Teknologi (BPPT)
Economics, Econometrics & Finance Social Sciences

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PENYESUAIAN TARIF JASA PELAYANAN BAHAN BAKU KERAMIK BL-1 DAN K-5 BERBASIS ELEMEN BIAYA TAHUN 2017 PADA BALAI TEKNOLOGI INDUSTRI KREATIF KERAMIK I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 1 (2018): Jurnal STIMI Vol. 16 No. 1 - 2018
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research is adjust the ceramics raw material service tariff of BL-1 and K-5 based on 2017 cost element. The results shew that: (1) the tariff of ceramic raw material services BL-1 and K-5 are Rp 5.993,95 and Rp 3.802,28 each kg. For the BL-1 followed by cost of goods manufactured Rp 4.610,73, expected profit margin Rp 1.383,22, and operating expense Rp 691,61 (marketing expense Rp 414,97 and general & administrative expense Rp 276,64). For the K-5 followed by cost of goods manufactured Rp 2.924,83, expected profit margin Rp 877,45, and operating expense Rp 438,72 (marketing expense Rp 263,23 and general & administrative expense Rp 175,49); and (2) the tariff of ceramic raw material services BL-1 and K-5 influence of cost of goods manufactured BL-1 and K-5. The tariff of ceramic raw material services BL-1 and K-5 according to government regulation number 6 in 2015 produce cost of goods manufactured BL-1 and K-5 Rp 1.923,07 each kg, that followed by raw material cost Rp 1.459,80, direct labor cost Rp 176,73, variable overhead cost Rp 92,88, and fixed overhead cost Rp 193,66. The actual cost of goods manufactured BL-1 and K-5 smaller about Rp 2.687,66 each kg for BL-1 and Rp 1.001,76 each kg for K-5 than theoretically; and (3) The actual gross profit, operating profit, and net profit ceramics raw material service of BL-1 smaller about Rp 806,29, Rp 403,15, and Rp 322,52 each kg than theoretically, and for the K-5 smaller about Rp 300,52, 150,26, and Rp 120,21 each kg than theoretically.
KAJIAN HARGA POKOK PRODUKSI OIL BURNER MOTIF BURUNG SEBAGAI BAHAN PERTIMBANGAN BISNIS IKM KERAMIK I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 15 No 1 (2017): Jurnal STIMI Vol. 15 No. 1 - 2017
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate design service of oil burner that bird motiff (d9,7-t8,0) were: 1) to calculate cost of good manufactured, 2) to determine cost price feasebly, and 3) to give justification to medium small industries of ceramic. Research results shew that: 1) the cost of good manufactured design service of oil burner that bird motiff (d9,7-t8,0) was Rp 46.836,05 each unit, 2) the cost price design service of oil burner that bird motiff (d9,7-t8,0) was Rp 60.886,86, and 3) The cost of good manufactured design service of oil burner that bird motiff (d9,7-t8,0) based on full cost use for medium small industries of ceramics as: a) evaluation tool of resources consumption into produce ceramics creative design, b) information material to know the structure of cost production about ceramic creative design, c) decision making base to buy and self produce ceramics creative design, d) cost price determination base about ceramics creative design, e) decreasing tool to production cost wasting about ceramic creative design for non-value added activities, f) information material to improve competence of ceramic creative design into result profit by monitor product life cycle cost, g) information material to planning, controlling, and decision making about product life cycle cost, h) cost reimbursement base about ceramic creative design, and i) the component of inventory costingabout ceramic creative design.
KAJIAN HARGA POKOK PRODUKSI OIL BURNER MOTIF BURUNG SEBAGAI BAHAN PERTIMBANGAN BISNIS IKM KERAMIK I Nyoman Normal
Forum Manajemen Vol 15 No 1 (2017): Jurnal STIMI Vol. 15 No. 1 - 2017
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v15i1.151

Abstract

The aims of this research that relate design service of oil burner that bird motiff (d9,7-t8,0) were: 1) to calculate cost of good manufactured, 2) to determine cost price feasebly, and 3) to give justification to medium small industries of ceramic. Research results shew that: 1) the cost of good manufactured design service of oil burner that bird motiff (d9,7-t8,0) was Rp 46.836,05 each unit, 2) the cost price design service of oil burner that bird motiff (d9,7-t8,0) was Rp 60.886,86, and 3) The cost of good manufactured design service of oil burner that bird motiff (d9,7-t8,0) based on full cost use for medium small industries of ceramics as: a) evaluation tool of resources consumption into produce ceramics creative design, b) information material to know the structure of cost production about ceramic creative design, c) decision making base to buy and self produce ceramics creative design, d) cost price determination base about ceramics creative design, e) decreasing tool to production cost wasting about ceramic creative design for non-value added activities, f) information material to improve competence of ceramic creative design into result profit by monitor product life cycle cost, g) information material to planning, controlling, and decision making about product life cycle cost, h) cost reimbursement base about ceramic creative design, and i) the component of inventory costingabout ceramic creative design.
PENYESUAIAN TARIF JASA PELAYANAN BAHAN BAKU KERAMIK BL-1 DAN K-5 BERBASIS ELEMEN BIAYA TAHUN 2017 PADA BALAI TEKNOLOGI INDUSTRI KREATIF KERAMIK I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen Vol 16 No 1 (2018): Jurnal STIMI Vol. 16 No. 1 - 2018
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v16i1.246

Abstract

The aims of this research is adjust the ceramics raw material service tariff of BL-1 and K-5 based on 2017 cost element. The results shew that: (1) the tariff of ceramic raw material services BL-1 and K-5 are Rp 5.993,95 and Rp 3.802,28 each kg. For the BL-1 followed by cost of goods manufactured Rp 4.610,73, expected profit margin Rp 1.383,22, and operating expense Rp 691,61 (marketing expense Rp 414,97 and general & administrative expense Rp 276,64). For the K-5 followed by cost of goods manufactured Rp 2.924,83, expected profit margin Rp 877,45, and operating expense Rp 438,72 (marketing expense Rp 263,23 and general & administrative expense Rp 175,49); and (2) the tariff of ceramic raw material services BL-1 and K-5 influence of cost of goods manufactured BL-1 and K-5. The tariff of ceramic raw material services BL-1 and K-5 according to government regulation number 6 in 2015 produce cost of goods manufactured BL-1 and K-5 Rp 1.923,07 each kg, that followed by raw material cost Rp 1.459,80, direct labor cost Rp 176,73, variable overhead cost Rp 92,88, and fixed overhead cost Rp 193,66. The actual cost of goods manufactured BL-1 and K-5 smaller about Rp 2.687,66 each kg for BL-1 and Rp 1.001,76 each kg for K-5 than theoretically; and (3) The actual gross profit, operating profit, and net profit ceramics raw material service of BL-1 smaller about Rp 806,29, Rp 403,15, and Rp 322,52 each kg than theoretically, and for the K-5 smaller about Rp 300,52, 150,26, and Rp 120,21 each kg than theoretically.
Co-Authors Gumi, Wiryawan Suputra