Article Per Year (5 Year)
p-Index From 2020 - 2025
4.906
P-Index
This Author published in this journals
All Journal Jurnal Abdi Ilmu Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat INFOKUM JiTEKH (Jurnal Ilmiah Teknologi Harapan) JENIUS: Jurnal Terapan Teknik Industri Jurnal VORTEKS Jurnal SImetri Rekayasa Jurnal Industri dan Teknologi Samawa (JITSA) Prioritas : Jurnal Pengabdian Kepada Masyarakat IRA Jurnal Teknik Mesin dan Aplikasinya (IRAJTMA)
Yetti Meuthia Hasibuan
Universitas Harapan Medan
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Transportation Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JiTEKH (Jurnal Ilmiah Teknologi Harapan)

 1 
Analisis Penetapan Harga Pokok dengan Metode Activity Base Costing pada Produk Bakery and Cake Muhammad Fahmi Affandi; Yetti Meuthia Hasibuan; Nismah Panjaitan
JITEKH Vol 9 No 1 (2021): Maret 2021
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jitekh.v9i1.320

Abstract

The research conducted is the analysis of the costing of goods based on the method of activity based costing (ABC) to determine the cost of making a cake and determine the selling price per one cake product. So far, Bakery and Cake Shop in determining the cost of products using conventional methods, and based on the results. Research and discussion carried out at the Bakery and Cake Shop can be seen that the manufacturing costs and selling price per product have quite high advantages such as brownie cake with a manufacturing cost of IDR 32,047 and a selling price of IDR 60,000 with a profit margin of 47%, banana cake with a manufacturing cost of IDR 31,381 and a selling price of IDR 55,000 with a profit margin of 43%, Mocca rolls with a manufacturing cost of IDR 26,586 and a selling price of IDR 45,000 with a profit margin of 41%, olu Chocolate Rolls with a manufacturing cost of IDR 23,016 and a selling price of Rp. 40,000 with a minimum margin with 42%, Rollbery Rolls with a manufacturing cost of IDR 26,916 and a selling price of IDR 45,000 with a profit margin of 40%, cheese rolls with a manufacturing cost of IDR 30,916 and a selling price of IDR 55,000 with a profit margin of 44%, and pandan cake with a manufacturing cost of Rp. 25,626 and a selling price of Rp. 45,000 with a profit margin of 43%, it can be concluded that an accurate calculation of the cost of production can be done using the Activity Based Costing (ABC) method.
Perhitungan Efisiensi Biaya Produksi Tahu dengan Metode Heuristic Silver Meal Muhammad Bayu Taufan; Eddy Eddy; Yetti Meuthia Hasibuan
JITEKH Vol 9 No 1 (2021): Maret 2021
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/jitekh.v9i1.328

Abstract

The research that was carried out was to calculate the efficiency of the production cost of tofu using the Heuristic Silver Meal method. For every tofu production, raw materials are needed. The raw materials needed to make tofu include imported soybeans and vinegar. The problem that often occurs in the Home Industry XYZ is that there is an excess supply of imported soybeans and vinegar which can cause ordering costs and storage costs for raw materials to increase. Things like this of course need to get serious attention and handling to improve the state of production activities of the home industry XYZ so as not to cause supply costs. With this problem, a research on the cost efficiency of Tofu Raw Material production is carried out in the hope that the Home industry XYZ can optimize inventory costs. the need for raw materials for making Tofu in order to maintain quality and streamline production costs. The results of the study using the Silver Meal Heuristic method were Rp. 315,059,416 and Meanwhile, using the riil method home industry is Rp. 307,741,100, from the comparison of the Silver Meal Heuristic method with the riil home industry method, the difference is Rp. 7,318,316 and the efficiency is 2.32%.
Co-Authors Abdud Azis Syarif Abdul Aziz Syarif Abdul Aziz Syarif Adi Prasatya Agung Al Balad Alda Febriansyah Chaniago Andri Sitorus Anggi Muhaimin Ardilla Ardilla Arma Dani Budhi Santri Kusuma Denny Walady Utama Deny Satria Diah Elliza Carolina Hutabarat Eddy Eddy Hadad Alwi Hakim Hasibuan Harahap, Uun Novalia Hendri Putra Jaya Gulo Jaka Tri Hadiyatna Jaka Tri Hadiyatna Jekson Priadi Pasaribu Jumadi Suratman Khairul Amri Muhammad Bayu Taufan Muhammad Fahmi Affandi Nismah Panjaitan Rafika Apriani Pratiwi Rafiqi Pratama Rahmat Wahyu Rahul Ray Riana Puspita, Riana Rini Halila Nasution Riska Amelia Romadon, Muhammad Sekar Ayu Ony Ningrum Silitonga, Putri Elita Siregar, Zufri Hasrudy Sumardi Juniawan Sinaga Suriandi Suriandi Syarif, Abdul Azis Tarigan, Harri Pratama Tri Hadiyatna, Jaka Utama, Denny Wallady Uun Novalia Harahap Wan Krisman Hia Zaharuddin Zaharuddin