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I Nyoman Normal
Balai Teknologi Industri Kreatif Keramik (BTIKK)

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PERHITUNGAN HARGA JUAL MASSA COR CN-17A SEBAGAI DASAR USULAN TARIF BAHAN BAKU KERAMIK PADA BTIKK I Nyoman Normal; Arifin Siagian
Forum Manajemen STIMI Handayani Denpasar Vol 19 No 1 (2021): Jurnal STIMI Vol. 19 No. 1 - 2021
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research are: (1) calculating and evaluating the basic tariff for the latest raw material technology services on the bulk selling price of CN-17A castings; (2) determine the effect of raw material technology service rates on the cost of production; (3) determine the effect of raw material technology service rates on profitability; and (4) proposing tariffs for new raw material technology services. The results showed that: (1) The theoretical raw material technology service tariff for CN-17A pouring mass was IDR 8,648.60 per liter, but the last tariff was IDR 4,500 per kg; (2) The tariff for raw material technology services affects the cost of goods manufactured. Raw material technology service rates are in accordance with PP. 51 of 2018 resulted in the cost of production of Rp 4,090.91 per kg, while the cost of goods manufactured should be Rp 8,862.36 per liter; (3) Tariffs for raw material technology affect profitability. The tariff for raw material technology services according to PP. 51 of 2018 is lower than it should be IDR 75.80 per kg (liter); and (4) the latest tariffs for ceramic raw material technology services need to be revised to reflect more realistic conditions.
PENGARUH BAHAN BAKU DAN TEKNIK PEWARNAAN TERHADAP VARIABEL KEUANGAN SOUVENIR BARONG PADA BTIKK I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 19 No 2 (2021): Jurnal STIMI Vol. 19 No. 2 - 2021
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research was to determine the effect of changes in raw materials and coloring techniques on the financial variables of biscuit-baked barong souvenirs at BTIKK in 2019. This research method is descriptive quantitative, which data sources are internal and external, both primary and secondary. The analysis techniques are: a standard cost system based on full costing to calculate the cost of goods manufactured, cost-plus pricing to calculate the selling price, and the operating profit margin method to calculate profitability. The results showed that the change in raw material from CN-17 cast mass to BPN-01 cast mass and the coloring technique from underglaze to onglaze could increase financial variables (cost of goods manufactured, selling price, and operating profit margin) of biscuit-baked barong souvenir (l30,0 - w10,0 - h25,0). The effect on the cost of goods manufactured of barong souvenir made of CN-17 mass raw material for underglaze staining, BPN-01 cast mass raw material under underglaze staining, CN-17 cast mass raw material onglaze staining, and BPN-01 cast mass raw material for onglaze staining are increasing respectively 548.76%, 553.64%, 563.88%, and 568.67% respectively compared to biscuit-baked barong souvenir, because changes in raw materials and / or coloring techniques change the composition and types of raw materials which cost more expensive, time processing takes longer, the cost of colour material is more expensive, and the frequency of burning is increased by two or three times.
PERHITUNGAN HARGA JUAL MASSA COR CN-17A SEBAGAI DASAR USULAN TARIF BAHAN BAKU KERAMIK PADA BTIKK I Nyoman Normal; Arifin Siagian
Forum Manajemen Vol 19 No 1 (2021): Jurnal STIMI Vol. 19 No. 1 - 2021
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v19i1.413

Abstract

The aims of this research are: (1) calculating and evaluating the basic tariff for the latest raw material technology services on the bulk selling price of CN-17A castings; (2) determine the effect of raw material technology service rates on the cost of production; (3) determine the effect of raw material technology service rates on profitability; and (4) proposing tariffs for new raw material technology services. The results showed that: (1) The theoretical raw material technology service tariff for CN-17A pouring mass was IDR 8,648.60 per liter, but the last tariff was IDR 4,500 per kg; (2) The tariff for raw material technology services affects the cost of goods manufactured. Raw material technology service rates are in accordance with PP. 51 of 2018 resulted in the cost of production of Rp 4,090.91 per kg, while the cost of goods manufactured should be Rp 8,862.36 per liter; (3) Tariffs for raw material technology affect profitability. The tariff for raw material technology services according to PP. 51 of 2018 is lower than it should be IDR 75.80 per kg (liter); and (4) the latest tariffs for ceramic raw material technology services need to be revised to reflect more realistic conditions.
PENGARUH BAHAN BAKU DAN TEKNIK PEWARNAAN TERHADAP VARIABEL KEUANGAN SOUVENIR BARONG PADA BTIKK I Nyoman Normal
Forum Manajemen Vol 19 No 2 (2021): Jurnal STIMI Vol. 19 No. 2 - 2021
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v19i2.434

Abstract

The aims of this research was to determine the effect of changes in raw materials and coloring techniques on the financial variables of biscuit-baked barong souvenirs at BTIKK in 2019. This research method is descriptive quantitative, which data sources are internal and external, both primary and secondary. The analysis techniques are: a standard cost system based on full costing to calculate the cost of goods manufactured, cost-plus pricing to calculate the selling price, and the operating profit margin method to calculate profitability. The results showed that the change in raw material from CN-17 cast mass to BPN-01 cast mass and the coloring technique from underglaze to onglaze could increase financial variables (cost of goods manufactured, selling price, and operating profit margin) of biscuit-baked barong souvenir (l30,0 - w10,0 - h25,0). The effect on the cost of goods manufactured of barong souvenir made of CN-17 mass raw material for underglaze staining, BPN-01 cast mass raw material under underglaze staining, CN-17 cast mass raw material onglaze staining, and BPN-01 cast mass raw material for onglaze staining are increasing respectively 548.76%, 553.64%, 563.88%, and 568.67% respectively compared to biscuit-baked barong souvenir, because changes in raw materials and / or coloring techniques change the composition and types of raw materials which cost more expensive, time processing takes longer, the cost of colour material is more expensive, and the frequency of burning is increased by two or three times.