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KAJIAN EKONOMI HARGA POKOK PRODUKSI DAN PEMASARAN GLASIR FG15 SUHU 1.250 FORUM MANAJEMEN, Volume 11, Nomor 1, Tahun 2013 O C – 1.300 C SERTA PENGARUHNYA TERHADAP HARGA JUAL DAN KEPUTUSAN BISNIS PADA UPT PSTKP BALI – BPPT I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Glazur is a material that simialiar of thin mirror and will trickle withbodies if it fi red at high temperature. Basic glazur must have the same expantiontemperature as the bland, so if it fi red its glazur did not crack. The aims of this researchthat relate of FG15 glazur were : (1) To calculate cost of goods manufactured; (2)To identify marketing mix; (3) To determine cost price; and (4) To know usefull ofstandard costing for business decision. The research results that relate of FG15glazur were : (1) Cost of goods manufactured was Rp 24.127,71, that followed by :raw material cost Rp 1.414,95, direct labour cost Rp 11.632,37, variable overhead cost Rp 7.215,91, and fi xed overhead cost Rp 3.864,48 ; (2) The marketing mix was not applicated by commercial, the component of marketing mix that followed byproduct, price, distribution, and promotion still minimal and simple; (3) The sellingprice was Rp 27.746,87 each liter, that followed by : cost of goods manufacturedRp 24.127,71, expected profi t margin Rp 1.206,38, operating expense Rp 2.412,77(marketing expense Rp 1.447,66 and general & administartion expense Rp 965,11);and (4) Standard cost application is very usefull into business decision for FG15glazur, that is : a) As a tool of performance and cost control into produce of FG15Glazur(such as : marketing manajer performnace, production manajer performance,raw material cost, direct labor cost, etc) , b) As a tool of sell pricing and transferpricing decision of FG15 glazur (such as : selling price, transfer price, inventoryvalue, etc); c) As a tool of rasional cost measurement of FG15 glazur (such as : costof goods manufactured, operating expense, etc), and d) As a tool of recording costeconomizing that related of FG15 glazur (if compare with actual cost).
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWARE MENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
ANALISIS BIAYA STANDAR DALAM MENENTUKAN HARGA POKOK PRODUKSI STONEWARE BERBAHAN BAKU UTAMA LEMPUNG KALIMANTAN DAN MANFAATNYA BAGI KEPUTUSAN BISNIS PADA UPT PSTKP BALI – BPPT I Nyoman Normal; WIRYAWAN SUPUTRA GUMI
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 2 (2012): Jurnal STIMI Vol. 10 No. 2 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Standard costing is predetermine cost which must expenditured to produceunit product or to paid special operation. Standard cost systems was design to costcontrol, be important tool to evaluate judgement that was setting. The aims of thisresearch were : (1) To knew cost of good manufactured stoneware that main rawmaterial of kalimantan blend by standard cost systems; and (2) To knew usefull ofstandard costing for business decision. The research results shew that : (1) Costof good manufactured stoneware that main raw material of kalimantan blend bystandard cost systems was various base on the composition use. The smallest costof good manufactured stoneware was XID composition about Rp 1.628,02 each kgand the biggest was FRC-1 composition about Rp 2.028,68 each kg. Cost of goodmanufactured stoneware by the standard cost systems was bigger than actual costsystems, because there were different into computation ways of raw material, differentloading of direct labour cost, and different loading of manufacturing overhead cost,except the XID composition was smaller; (2) Standard cost application is very usefulinto business decision making for stoneware product, that is : a) As a tool of control,b) As a tool of decision making, c) As a tool of rational cost measurement, and d) Asa tool of recording cost economizing.
PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate Bromo dust as raw material ofstoneware that Klbr-1 code were : (1) Determine production process; (2) Calculatefinancial variable that follow by: cost of good manufactured and cost price; and (3)Assess marketing mix. The research results that relate Bromo dust as raw materialof stoneware that Klbr-1 code were : (1)Bromo dust could use as raw materialof stoneware after laboratory testing of physical characteristic raw material andwas produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodleKalimantan blend 50%,Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,and Bantur ballclay 5%. The production process of Bromo dust as raw material ofKlbr-1 stonewarefollow by some of stage, tah is : preparing & weighting, grinding,filtrating, firing, deaering, aging, and storing; (2) The financial variable that relatecost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that followby : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overheadcost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoreticallysupply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stonewarewas still simple and was not comercially. Products still research stage that was notsupply on business, price was not competitive perfectly that setting depend on cost ofgood manufactured, promotion was not act professionally which itsapplication stillby self employee, and distribution still use self transportation tools that directly.
PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate Bromo dust as raw material ofstoneware that Klbr-1 code were : (1) Determine production process; (2) Calculatefinancial variable that follow by: cost of good manufactured and cost price; and (3)Assess marketing mix. The research results that relate Bromo dust as raw materialof stoneware that Klbr-1 code were : (1)Bromo dust could use as raw materialof stoneware after laboratory testing of physical characteristic raw material andwas produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodleKalimantan blend 50%,Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,and Bantur ballclay 5%. The production process of Bromo dust as raw material ofKlbr-1 stonewarefollow by some of stage, tah is : preparing & weighting, grinding,filtrating, firing, deaering, aging, and storing; (2) The financial variable that relatecost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that followby : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overheadcost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoreticallysupply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stonewarewas still simple and was not comercially. Products still research stage that was notsupply on business, price was not competitive perfectly that setting depend on cost ofgood manufactured, promotion was not act professionally which itsapplication stillby self employee, and distribution still use self transportation tools that directly.
PENERAPAN UPAH MINIMUM REGIONAL TAHUN 2016 DALAM MENENTUKAN TARIF JASA TEKNOLOGI DESAIN DULANG KERAMIK I Nyoman Normal; Ni Nyoman Nurani
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate regional minimum wage 2016 intodetermine technology service rate ceramics coaster design were: (1) to know theinfluence of regional minimum wage to cost of goods manufactured; (2) to know thecomparisson of servive rate (cost price) year 2015 and 2016; and (3) to know theprofitability year 2015 and 2016. The research results shew that: (1) the addition ofregional minimum wage Denpasar Region can increase cost of good manufacturedceramics coaster design. (2) The comparisson of service rate (cost price) ceramiccoaster design in 2015 different with 2016. The comparisson of service rate ceramiccoaster design in 2016 to 2015 was 1,07; and (3) The addition of regional minimumwage Denpasar Region in 2016 can increase profitability ((Gross Profit Margin(GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM)) service rateceramic coaster design. The Gross Profit Margin (GPM), Operating Profit Margin(OPM), and Net Profit Margin (NPM)) in 2016 were Rp 2.348,14, Rp 1.174,07, andRp 1.018,33 each unit. It were mean that if the minimum wage of Denpasar regionincrease, so the profitability ((Gross Profit Margin (GPM, Operating Profit Margin(OPM), and Net Profit Margin (NPM)) tends will increase.
KAJIAN HARGA POKOK PRODUKSI PROTOTIPE BUAH KELAPA KECIL KUNING DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS DAN EFEKNYA TERHADAP HARGA JUAL DAN PERSEDIAAN Wiryawan Suputra Gumi; I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate for yellow small coconut fruitprototype were : (1) To calculate cost of good manufactured; (2) To determinecost price; and (3) To recognized ending inventory. The research results shew that: (1) Cost of good manufactured yellow small coconut fruit prototype according to UPT PSTKP Bali was Rp 26.553,31 each unit, that followed by raw materal cost Rp 11.379,99, direct labour cost Rp 7.586,66, variable ovrehead cost Rp 3.793,33,and fi xed overhead cost Rp 3.793,33, but according to Activity Based Costing (ABC)systems was Rp 26.969,58 each unit, that followed Unit-Level Activity Cost Rp19.315,89, Batch-Related Activity Cost Rp 1.571,48, Product-Sustaining ActivityCost Rp 5.591,34, dan Facility-Sustaining Activity Cost Rp 490,86; (2) Selling priceyellow small coconut fruit prototype according to UPT PSTKP Bali was Rp 34.519,30each unit, that price formed by cost of good manufactured Rp 26.553,31 expectedprofi t margin Rp 5.310,66, and operation expense Rp 2.655,33 but according to fullcost pricing method, selling price was Rp 35.060,45 each unit, that price formed bycost of good manufactured Rp 26.969,58, expected profi t margin Rp 5.393,92, andoperating expense Rp 2.696,96; and (3) Ending inventory yellow small coconut fruitprototype according to UPT PSTKP Bali was Rp 1.327.665,50, but according toFinancal Accounting Standard ending inventory was Rp 1.348.479,00. UPT PSTKPBali recognized and reported ending inventory smaller Rp 20.813,50. Financialstatement reported by UPT PSTKP Bali was understated.
KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR “CN7” DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS, DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research relate to casting massa“CN7” (40% SukaBumi Blend : 25% RRT Feldspar : 20% Caolin : 2,5% Ball Clay : 12,5% Cuarsa)were : (1) To determine process technology casting massa“CN7”; (2) To calculatecost of good manufactured; (3) To determine transfer price; and (4) To recognizedending inventory that reported on balance sheet. The research results shew that :(1) The process technology casting massa“CN7” according to production functionwere : weighting process,grussing process, mixing process, filtring process, andcarrying process; (2)Cost of good manufacturedcor massa“CN7” according toActivity Based Costing (ABC) systems was Rp 2.896,83 each unit, that followed byraw materal cost Rp 1.960,00, direct labour cost Rp 860,84, variable overhead costRp 39,89, and fixed overhead cost Rp 36,09; (3) The transfer price casting massa“CN7”according to full cost transfer pricing methodwas Rp 3.302,39each unit, thattransfer priceformed by cost of good manufactured Rp 2.896,83, operating expenseRp 289,68 (marketing expense Rp 173,81 and general & administration expense Rp115,87), and expected margin Rp 115,87; and (4) Ending inventory casting massa“CN2” according to specific identification method was Rp 434.524,50.
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWAREMENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
AKUNTANSI BAHAN SISA STONEWARE BSK-4 PADA PRODUKSI ASBAK COKLAT (D 11,0 CM – T 5,5 CM) I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research were: (1) To know the cost of goods manufacturedBSK-4 stoneware; (2) To know the accounting treatment of scrap material; (3)To know the influence of accounting treatment of scrap material to cost of goodsmanufactured brown astray; and (4) To know the influence of accounting treatmentof scrap material to net profit margin brown astray. The research results shew that:(1) The the cost of goods manufactured BSK-4 stoneware was Rp 2.633,76 each kg.The BSK-4 stoneware is a work in process goods, because it was an result from production process of quartz, kaolin, Kalimantan clay, RRT feldspar, andit was araw material to produce ceramics goods that is brown astray; (2) The productionprocess of brown astray (d 11,0 cm - h 5,5 cm) based Kalimantan clay create scrapmaterial, that is BSK-4 stoneware about 3% or 0,012 kg. Its scrap material wasnot sold and its creating was caused by its ordering characteristic. The accountingtreatment of BSK-4 stoneware annihilation cost was load on brown astray order,by debit of work in process goods - raw material cost, and credit of raw materialcost; (3) The accounting treatment of scrap material BSK-4 stoneware was influenceof cost of goods manufactured brown astray. Cost of goods manufactured brownastray before accounting treatment of scrap material was Rp 19.801,35, and afteraccounting treatment of scrap material was Rp 19.819,35 each unit, so it wasdecrease Rp 18,00 each unit; and (4) The accounting treatment of scrap materialBSK-4 stoneware was influence of net profit margin brown astray. Net profit marginbrown astray before accounting treatment of scrap material was Rp 2.780,44, andafter accounting treatment of scrap material was Rp 2.784,56 each unit, so it wasdecreaseRp 4,12 each unit.
Co-Authors Gumi, Wiryawan Suputra Ni Nyoman Nurani Wayan Wardita