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All Journal Jurnal Salingka Nagari Jurnal Manajemen, Bisnis dan Kewirausahaan
Lizha Nur Shafa
Universitas Singaperbangsa Karawang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE HARGA POKOK PENUH PADA ROTI GEMBONG BONGSOR KARAWANG Nadya Millasyifa; Luthfi Thoriq Amalia; Hilman Muhamad Naufal; Mohamad Hafizh Enriza; Lizha Nur Shafa; Tiar Lina Situngkir
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.864

Abstract

This study aims to analyze the comparison of the Cost of Goods Sold based on the Small and Medium Enterprises (SME) Method of Roti Gembong Bongsor and the full costing method. The method of data collection applied in this research is by observation and personal interviews with SME owners as people who provide the information and data that researchers needs. The results of the research that has been carried out show that the resulting production costs consist of raw material costs of Rp 5,967,000, direct labor costs of Rp 15,000,000, variable factory overhead costs of Rp 9,123,500, and fixed overhead costs of Rp 5.234.997. This study shows that the results of calculating the cost of goods sold using the full costing method produce a higher price than the SME method.
Optimalisasi Produksi melalui Peramalan dan Perencanaan Agregat (Studi Kasus pada CV AKJ) Lizha Nur Shafa; Rediawan Miharja
Jurnal Salingka Nagari Vol. 4 No. 1 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i1.234

Abstract

This study aims to address the issue of unmet production targets by implementing optimization through forecasting and aggregate planning. The research method used in this study is the mix method research method. Data collection techniques include interviews, observations, documentation, and literature review. The results indicate that the moving average forecasting method is the most appropriate, based on error measurement using the Mean Absolute Percentage Error (MAPE). Furthermore, aggregate planning using the chase strategy yields the lowest total production cost, amounting to Rp 595,406,796, with an average monthly cost of Rp 49,617,233—representing a saving of Rp 3,459,226 compared to the previous strategy.
Co-Authors Hilman Muhamad Naufal Luthfi Thoriq Amalia Mohamad Hafizh Enriza Nadya Millasyifa Rediawan Miharja Tiar Lina Situngkir