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PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP I Nyoman Normal; I Wayan Wardita
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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Abstract

The aims of this research that relate for the green teapot prothotype whichdecorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculatecost ofgood manufactured; (2) To determine cost price; (3) To recognized ending inventory;and (4) To knew the influences of financial variable to financial statements currentperiod. The research results shew that : (1) Cost of good manufactured the greenteapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actuallywas Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, directlabour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overheadcost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labourcost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead costRp 1.670,63. Cost of good manufactured green teapotprothotype actually smallerthan theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actuallywas Rp 84.668,75 each unit, that priceformed by cost ofgood manufactured Rp73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),but according to full cost pricing method (theoretically), cost price was Rp 98.553,20each unit, that priceformed by cost of good manufactured Rp 85.690,44, expectedprofit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expenseRp 5.141,90 and general & administration expense Rp3.427,93). Cost price greenteapotprothotype actually smaller than theoretically Rp 13.884,45;(3) Endinginventory of green teapotprothotype actually was Rp 4.417.500,00, but accordingto Special identification (theoretically), ending inventory was Rp 5.141.906,40.Ending inventory of green teapot prothotype actually smaller than theoretically Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods manufactured, cost price, and ending inventory green teapotprothotype causedfinancial statements actuallywas understated.
EVALUASI PROSES PEMBUATAN PATUNG JANGIR PADA UPT PSTKP BALI – BPPT TAHUN 2014 I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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The aims of this research that relate production process of jangir statue(p 11 cm, l 4 cm, t 14 cm) use stove size differently are: (1)To know the influence ofstove sizing to cost of goods manufactured loading jangir statue; (2) To know theinfluence of stove sizing to gross profit recognition jangir statue; and (3) To knowthe influence of stove sizing to inventory turnover calculationjangir statue. Theresearch results shew that: (1) The stove sizing influent of cost production loading jangir statue (p 11 cm, l 4 cm, t 14 cm). The decreasing trend ofcost of goods manufactured jangir statue (p 11 cm, l 4 cm, t 14 cm use midle size stove was 0,96%,and big size stove was 1,15%; (2) The stove sizing influent of gross profit recognitionjangir statue (p 11 cm, l 4 cm, t 14 cm). The bigger stove sizing cause bigger grossprofit jangir statue. The increasing trend ofgross profit jangir statue (p 11 cm, l 4cm, t 14 cm) use midle size stove was 7,05%, and big size stove was 15,06%; dan(3) The stove sizing did not influent of inventory turnover jangir statue (p 11 cm, l 4cm, t 14 cm). The small stove, the middle stove size, and the big stove result the sameinventory turnover, that is 21,43 times.
PERENCANAAN LABA ATAS PENJUALAN GLASIR KUNING (GK-4) PADA UPT PSTKP BALI-BPPT TAHUN 2015 I Nyoman Normal
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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Abstract

The aims of this research that relate profit planning on sales of yellowglazur (GK-4) at UPT PSTKP Bali-BPPT in 2015 years were: (1) To know the BreakEvenPoint(BEP);(2)ToassesstheMarginOfSafety(MOS);(3)TodeterminetheShut-DownPoint(SDP);(4)ToanalizeDegreeofOperatingLeverage(DOL);and(5)To calculate the Contribution Margin each Unit (CMU).The research resultsabout yellow glazur (GK-4) at UPT PSTKP Bali-BPPT in 2015th years shew: (1) Thebreak-Even Point (BEP) was 6.022,05 liter or Rp 437.380.750,00. On the sales of6.022,05 liter or Rp 437.380.750,00, UPT PSTKP Bali-BPPT does not suffer loss anddoes not get profit; (3) The Margin of Safety (MOS) was 7,92%. On that of condition, thUPT PSTKP Bali-BPPT may decrease its sales from budgeted sales maximum 7,92% so that does not suffer loss. If its sales decrease under 7,92%, so the business still getprofit; (4)The Shut-Down Point (SDP) was 2.565,50 liter or Rp 186.550.187,00. Onits sales, the business could not pay cash fixed cost, so that feseable to shut-down;(5) The Degree of Operating Leverage (DOL) was 12,61 times. This condition shewthat if the sales volume increase 1%, so net profit increase 12,61%. Each increasingof sales volume1%, itwillincrease net profit 12,61%; and (6) The ContributionMargin each Unit (CMU) was Rp 16.763,00/liter, that is each sales (1 liter) oftheyellow glazur (GK-4), it would getcontribution margin Rp 16.763,00 each liter.
PENGARUH KOMPOSISI BAHAN BAKU TERHADAP BIAYA BAHAN BAKU, HARGA POKOK PRODUKSI, DAN PRODUKTIVITAS MASSA BODI BL PADA UPT PSTKP BALI-BPPT TAHUN 2014 I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate raw material composition intoproduction process of BL (BL1X, BL2, BL1, BL3) stoneware were: (1) To know theinfluence of raw material composition to raw material cost loading stoneware BL;(2) To know the influence of raw material composition to cost of good manufacturedcalculation; and (3) To know the influence of raw material composition toproductivity.The research results shew that: (1)The increasing of raw material composition kalblend clay on production process of BL stoneware could decrease raw material cost of BL stoneware. For that, if the UPT PSTKP Bali want to decrease raw materialcost of BL stoneware, so it could act by increase composition of kalblend clay in thatraw material mixing; (2) The increasing of raw material composition kalblend clayon production process of BL stoneware could decrease cost of goods manufacturedBL stoneware. For that, if the UPT PSTKP Bali want to decrease cost of goodsmanufactured BL stoneware, so it could act by increase composition of kalblend clayin that raw material mixing; and (3) The increasing of raw material compositionkalblend clay on production process of BL stoneware could decrease productivityof BL stoneware. For that, if the UPT PSTKP Bali want to decrease cost of goodsmanufactured BL stoneware, so it could act by increase composition of kalblend clayin that raw material mixing
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 Vol 10 No 2 (2012): Jurnal STIMI Vol. 10 No. 2 - 2012
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v10i2.36

Abstract

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.
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 Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i1.45

Abstract

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 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 Vol 11 No 1 (2013): Jurnal STIMI Vol. 11 No. 1 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i1.48

Abstract

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).
PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP I Nyoman Normal; I Wayan Wardita
Forum Manajemen Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.57

Abstract

The aims of this research that relate for the green teapot prothotype whichdecorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculatecost ofgood manufactured; (2) To determine cost price; (3) To recognized ending inventory;and (4) To knew the influences of financial variable to financial statements currentperiod. The research results shew that : (1) Cost of good manufactured the greenteapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actuallywas Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, directlabour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overheadcost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labourcost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead costRp 1.670,63. Cost of good manufactured green teapotprothotype actually smallerthan theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actuallywas Rp 84.668,75 each unit, that priceformed by cost ofgood manufactured Rp73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),but according to full cost pricing method (theoretically), cost price was Rp 98.553,20each unit, that priceformed by cost of good manufactured Rp 85.690,44, expectedprofit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expenseRp 5.141,90 and general & administration expense Rp3.427,93). Cost price greenteapotprothotype actually smaller than theoretically Rp 13.884,45;(3) Endinginventory of green teapotprothotype actually was Rp 4.417.500,00, but accordingto Special identification (theoretically), ending inventory was Rp 5.141.906,40.Ending inventory of green teapot prothotype actually smaller than theoretically Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods manufactured, cost price, and ending inventory green teapotprothotype causedfinancial statements actuallywas 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 Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v11i2.62

Abstract

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 STONEWARE MENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal
Forum Manajemen Vol 12 No 1 (2014): Jurnal STIMI Vol. 12 No. 1 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i1.77

Abstract

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.
Co-Authors Gumi, Wiryawan Suputra Ni Nyoman Nurani Wayan Wardita