Garuda - Garba Rujukan Digital

Aji Desilia Anggareni

Universitas Kutai Kartanegara

Author-ID : 4199641

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document

Claim Missing Document

Articles

Analisis Pendapatan Bersih Usaha Depot Air Minum Isi Ulang Agian Di Tenggarong Aji Desilia Anggareni; Aji Suryadiansyah; Nopi Hayati
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 18 No 2 (2018)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract:The purpose of this study was to determine and analyze the amount of net income received by the Agian Water Refill Drinking business in Tenggarong between the researchers and companies.The data used are gross income, labor costs, operational costs and overhead costs for 2016 and 2017. The analytical tool used is quantitative analysis of cost accounting and profitability methods.Based on the results of research on the Water Depot for Agian refill in Tenggarong, the following conclusions can be drawn:1. In 2016 net profit margin obtained by Drinking Water Depot Agian refill for the researcher version was 35.79% and in the company version 40.90% with a difference of 5.11%. In 2017 both the researcher and company versions experienced a decline in value of 30.68% and 35.98% for the company version.2. In 2016 Total Assets Turnover produced by Drinking Water Depots by the researcher version of Agian refills is 1.35 times and the company version is 1.35 times or both calculations are the same. In 2017 the researchers version of the total assets turnover was 1.03 times and the company version 1.03 aka the same but the second value of this calculation decreased when compared to 2016.3. In 2016 Earning Power produced by Drinking Water Depot Agian refills the researcher version 49.02% and company version 56.01% with a difference of 6.99%. In 2017 the researcher version value was 32.20% and the company version was 37.75%, or there was a 173% decrease compared to Earning Power produced in 2016.4. In 2016 the Return On Investment (ROI) generated by the Drinking Water Depot Agian refills the researcher's version of 48.53% and the company version 55.45% with a difference of 7%. In 2017 the researcher version of the Return On Investment (ROI) value was 31.87% and the company version was 37.38%. From this value the two calculation versions in 2017 still experience a decline in value compared to 2016.5. In 2011 the Return On Equity produced by Drinking Water Depots by the researcher version of Agian refills was 72.84% and the company's version yield was 83.24%. For the 2017 version the researcher version is 37.59% and the entrepreneur's version is 44.07% or when compared the results of 2017 are still lower than in 2016.6. Based on the description, and see the results of the calculation, it can be concluded that the results of the calculation of the company's version of the analysis there are striking differences or still higher than the version of the researcher so that the hypothesis proposed earlier was accepted because it proved the truth. Keywords: Net Income

Analisis Penetapan Tarif Sewa Kamar Dengan Cost Plus Pricing Pendekatan Full Costing Pada Hotel Grand Yuda Di Tenggarong Aji Desilia Anggareni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 17 No 1 (2017)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract: This research was conducted at Hotel Grand Yuda In Tenggarong, this research is about the gauge cost of goods sold which are issued by Grand Yuda Hotel appropriately, so that it can determine the amount of room rental rates Grand Yuda Hotel. The main purpose of this research is to determine the amount of room rental rates applied all this time is appropriate or not of the according to accounting rules. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this research showed that there are differences in the determination of room rental rates according to the Grand Yuda Hotel with the results of the researchers’ calculations which use cost plus pricing method full costing approach. The determination of the room rates conducted by Grand Yuda Hotel for the room with types executive, deluxe, superior, and standard is higher than room rate according to the theory the difference was more than 5%. Keywords: Rent Room Rates, Cost Plus Pricing, Full Costing

Analisis Penentuan Harga Jual Cermin Alumunium Dengan Menggunakan Metode Cost-Plus Pricing Pada Toko Kaca Mulia Berkah Di Tenggarong Aji Desilia Anggareni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Abstract: The purpose of this thesis research is to find out and examine the selling prices of aluminum mirrors that have been determined by the owner all this time and the calculation of selling prices in accordance with accounting rules by the results of the researchers calculation. The problem in this thesis are that the owner of Mulia Berkah Glass Store has not counting and categorized the cost components that shape the selling prices and have not set or targeted the expected profit from the selling prices that has been valid all this time. The conclusion are the selling prices of aluminum mirrors based on the calculation of researchers using the cost-plus pricing method with full costing approach and the variable costing approach for sizes 35 cm X 91 cm is Rp155.000,-, for sizes 45 cm X 91 cm is Rp172.000,-, for sizes 34 cm X 127 cm is Rp179.000,-, for sizes 35 cm X 127 cm is Rp181.000,-, and for sizes 48 cm X 127 cm is Rp205.000,-. With an expected profit is 1% of total assets with different mark-up percentages for each approach. The selling prices set by the owner has been lower compared to the selling prices calculated by researchers, this is because the owner of Mulia Berkah Glass Store only sets the selling prices based on market prices, where does not accounted and classified the cost components that shape the selling prices with overall and maximum, and have not set or targeted the expected profit from the selling prices. In outline, the selling prices set by the owner at this time is not the selling prices that profitable when compared to the selling prices a result of the researchers calculation. Keywords: Selling price, Cost-plus pricing

Title

Found 3 Documents
Search

Abstract

Abstract

Abstract

Title Search

Found 3 Documents Search

Abstract

Abstract

Abstract

Title

Found 3 Documents
Search