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All Journal Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan
Heti Herawati
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Peranan Analisis Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi Angelia, Angelia; Wahyuningsih, Diah; Herawati, Heti
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 1` (2019): JIAKES Edisi April 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.79 KB) | DOI: 10.37641/jiakes.v7i1`.200

Abstract

Apparently there are some brands pay less attention and take for granted to the quality of their products. In addition to increasing sales, quality attracts consumers and provides benefits for the company. Nonetheless, most MSMEs fail in running their businesses, one of which is due to the inability to analyze the cost of quality and production efficiency. This research aims to analyze (1) components and calculation of production costs on MSMEs sandals Nagaya, (2) components and calculation of quality costs at the company in MSMEs sandals Nagaya, (3) The relationship between quality costs with production costs in increasing production costs. The results show that calculation of the cost of production is carried out very differently than common method suggested. The cost of production of MSMEs Nagaya is calculated by adding direct material costs, direct labor costs, factory overhead costs. There is no depreciation of the machine or building because MSMEs' workforce has its own machines and the factory sites joins with the owner's house. There are quality cost such as preventive cost, and internal failure cost. There’s no external failure costs because the owner does not implement both warranty system and customer complaints handling system, and there is no decrease in turnover. Cost of quality was determined at 1% of total production costs. This shows that the cost of quality has no significant influence on the production activities of MSMEs Nagaya.
Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor Septiani, Septiani; Herawati, Heti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.379

Abstract

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees. Key words : Production Cost Budget and Cost Control
Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor Septiani Septiani; Heti Herawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.379

Abstract

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees. Key words : Production Cost Budget and Cost Control
Co-Authors Angelia Angelia Bambang Hengky Rainanto Cesya Sevie Yandira Diah Wahyuningsih Heni Pujiastuti Jasmadeti, Jasmadeti Muhammad Farhan Surya Mumuh Mulyana Nani Cahyani Nani Cahyani Nusa Muktiadji Rahmat, Andy Septiani Septiani Tubagus Dicky Faldy Syahid Noor Yandira, Cesya Sevie