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Analisis Perhitungan Harga Pokok dan Harga Jual pada UD. Barokah Kesamben Rizky Wahyu Ramadhan; Lis Setyowati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 4 (2023): AGUSTUS : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i4.109

Abstract

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.
Pengaruh Kualitas Pelayanan dan Kepuasan Mahasiswa terhadap Profitabilitas STIE Pemuda Surabaya Ardelia Ratnadewati; Lis Setyowati
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.408

Abstract

This research aims to analyze the influence of service quality and student satisfaction on profitability at STIE Pemuda Surabaya. The research method used is a quantitative method through distributing questionnaires, with a population of 426 and a sample of 100 respondents, based on the Slovin formula. This type of research uses quantitative research. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. This shows that the size of the quality of campus services has an effect on profitability. Meanwhile, student satisfaction does not have a partially significant effect on profitability. This shows that the lower student satisfaction, the lower the profitability will be. Meanwhile, service quality and student satisfaction simultaneously have a positive effect on profitability.
Optimizing School Financial Management with Activity-Based Costing : Case Study at Parlaungan Islamic Middle School Lis Setyowati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i1.216

Abstract

The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method.. From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees. The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.