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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.
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 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.v12i1.78

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.
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 Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.80

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.
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 Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v12i2.85

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.
EVALUASI PROSES PEMBUATAN PATUNG JANGIR PADA UPT PSTKP BALI – BPPT TAHUN 2014 I Nyoman Normal
Forum Manajemen Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.103

Abstract

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.
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 Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i1.104

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
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 Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i2.115

Abstract

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.
PERENCANAAN LABA ATAS PENJUALAN GLASIR KUNING (GK-4) PADA UPT PSTKP BALI-BPPT TAHUN 2015 I Nyoman Normal
Forum Manajemen Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v13i2.116

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.
PENERAPAN UPAH MINIMUM REGIONAL TAHUN 2016 DALAM MENENTUKAN TARIF JASA TEKNOLOGI DESAIN DULANG KERAMIK I Nyoman Normal; Ni Nyoman Nurani
Forum Manajemen Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i2.136

Abstract

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