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Analisis Penetapan Harga Berdasarkan Pesanan pada Wijaya Advertising di Kota Palu Nurlailah; Rukmin Baro
Jurnal Sinar Manajemen Vol. 8 No. 1: MARET 2021
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v8i1.1954

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis perhitungan yang tepat dalam menetapkan harga berdasarkan pesanan di Wijaya Advertising dan membandingkan perhitungan harga pokok produksi perusahaan dengan perhitungan harga pokok produksi teori full costing. Data yang digunakan adalah data primer dan sekunder. Data yang diolah dengan menggunakan analisis Full Costing untuk penentuan harga pokok produksi dan analisis Job Order Costing untuk penentuan harga jual berdasarkan pesanan. Hasil penelitian menunjukkan bahwa dengan menggunakan pencatatan Job Order Costing, ternyata hasil Laba yang diperoleh lebih baik jika dibandingkan dengan pencatatan sebelumnya, dimana harga pokok produksi telah diperhitungkan biaya overhead sesungguhnya atas dasar stroke yang digunakan oleh masing-masing biaya. Metode Full Costing yang digunakan dalam laporan keuangan telah memperhitungkan seluruh proses produksi atas dasar seluruh biaya yang dikeluarkan. Dimana harga pokok produksi per lembar spanduk dengan pesanan nomor 499 pada tahun 2019 adalah sebesar Rp. 32.000,-. Sedangkan harga pokok produksi menurut perusahaan sebesar Rp. 30.000,-. Sehingga terdapat selisih sebesar Rp. 2.000,-.
Determination of Smart and Accurate Contest Participants at the Elementary School Level Using Profile Matching Method Mirzon Daheri; Pandu Adi Cakranegara; Nurlailah; Gamar Al Haddar; Nurhadi
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Improving the quality of education for students is a key objective of school-based learning activities. A smart and accurate contest is one of the approaches and technology-based learning models utilized by teachers who actively cultivate the abilities and interests of their students. The school selects students who succeed in the academic field, as demonstrated by their results in each topic, then selects individuals based on the selection criteria and determines kids with the highest scores who are eligible to participate in the smart and accurate contest. The goal of this work is to present a decision-making model using the Profile Matching approach. Using the GAP comparison table, this method determines the GAP value between the ideal candidate and the candidate candidate. The research data shows that there are 5 alternative student candidates participating in the quiz competition and 4 assessment criteria, namely the Average Knowledge Aspect Value (C1), Skill Aspect Average Score (C2), Simulation Test Score (C3) and Test Runtime (C4). The assessment model employing the Profile Matching method was successfully applied to the problem of determining smart and accurate contest participants. The results indicated that there were three best alternatives for students participating in the smart and accurate contest: alternative A4 with a value of 4,7, followed by alternatives A1 and A2 with a value of 4,5.