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Endang Kartini Panggiarti
Jurusan Akuntansi, Fakultas Ekonomi ,Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Implementasi Metode Harga Pokok Pesanan dengan Pendekatan Full Costing dalam Penentuan Harga Produk: Studi Kasus UMKM Pabrik Tahu Teratai Ilmi Harum Maya; Ridwan Nopriyanto; Asyifa Viranita Destyna; Topan Zaini Alghani; Endang Kartini Panggiarti
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

This study aims to analyze the determination of cost of production using the full costing method in a daily tofu factory through a descriptive quantitative approach. Data collection was carried out systematically through direct observation of the production flow and in-depth interviews with business owners to identify all cost elements involved, ranging from raw material costs, direct labor, to factory overhead costs that are often overlooked in simple calculations. The data obtained were then quantified and calculated to compare the factory version of cost of production with standard cost accounting methods. The results of this study are expected to demonstrate the significance of using the full costing method in minimizing the risk of errors in setting selling prices and providing a more accurate basis for managerial decision making in order to increase business profitability amid competitive market competition.
Analisis Penerapan Departementalisasi Biaya Overhead Pabrik Dalam Penentuan Harga Pokok Produksi Pada Pabrik Tahu Pak Kentung di Mejing Kota Magelang Reva Attaya Zahwa; Benediktus Andriy Permana; Hanun Malika Reizika Pramesti; Vika Olivia; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Abstract

Usaha tahu di Desa Mejing Kota Magelang telah menjadi andalan ekonomi warga. Namun, mayoritas perajinmasih menggunakan perhitungan biaya tradisional yang hanya berfokus pada bahan baku dan tenaga kerja. Biaya lain seperti listrik, air, bahan penolong, dan penyusutan alat sering kali diabaikan atau digabungkan secara tidak akurat. Sebagai solusi, penerapan Departementalisasi BOP sangat diperlukan agar seluruh biaya overhead dapat dialokasikan secara adil ke setiap tahapan proses produksi, guna menghasilkan perhitungan laba-rugi yang lebih presisi dan objektif
Analisis Penentuan Harga Pokok Produksi (HPP) dengan Metode Variable Costing pada UMKM “Too Long Potato” di Kuliner Rindam Magelang Muhammad Syarif Hidayat; Pinkan Pratama Putri; Nur Wakhidatus Solikhah; Dayu Wardani; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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Penelitian ini bertujuan untuk menganalisis penentuan harga pokok produksi dengan metode Variable Costing pada UMKM Too Long Potato yang berada di Kuliner Rindam, Magelang. Penentuan tersebut akan berpengaruh terhadap penetapan harga jual dan laba yang akan diperoleh. Metode penelitian yang digunakan merupakan penelitian kuantitatif deskriptif. Data diperoleh melalui observasi langsung, wawancara penjual, informasi biaya produksi seperti biaya bahan baku, biaya tenaga kerja, dan biaya overhead variabel. Dengan data tersebut dapat dianalisis harga pokok produksi dengan metode Variabel Costing. Hasil dari penelitian menunjukan bahwa total biaya variabel produksi per bulan adalah sebesar Rp3.936.000 dengan rata-rata produksi 448 porsi per bulan, sehingga diperoleh HPP per porsi sebesar Rp8.786. Dengan harga jual yang ditetapkan pemilik sebesar Rp15.000 per porsi, usaha ini menghasilkan margin kontribusi sebesar 41,43% dan laba bersih sebesar Rp1.434.000 per bulan. Analisis Break Even Point menunjukkan titik impas tercapai pada penjualan 218 porsi per bulan dengan margin of safety sebesar 51,3%, yang mengindikasikan bahwa usaha ini berada dalam kondisi keuangan yang cukup sehat. Penelitian ini menenunjukkan bahwa meskipun pemilik selama ini menetapkan harga berdasarkan modal dan harga pasar, harga jual yang ditetapkan sudah berada dalam kondisi aman. Penerapan harga pokok produksi metode variable costing ini direkomendasikan agar pemilik dapat membuat keputusan bisnis yang lebih terukur, terutama dalam menghadapi fluktuasi harga bahan baku.
Analisis Penentuan Harga Pokok Produksi dengan Metode Variable Costing pada Usaha Tani Sayur Gambas Bapak Gunadi di Desa Nampurejo, Purworejo Nurlita Khursaniyah Eka Prihanto; Haikal Irvanda Gunadi Putra; Najma Aulia Ramadlani; Muhamad Ardimas Firdaus; Endang Kartini Panggiarti; Tiara Rani Santoso
RUMI: Rumah Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)
Publisher : RUMI: Rumah Jurnal Ilmiah Multidisiplin

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This study examines the application of the variable costing method in determining the cost of production of sponge gourd farming managed by Mr. Gunadi in Nampurejo Village, Purworejo Regency. The research was conducted to obtain more accurate production cost information as a basis for business decision-making. A quantitative descriptive method with a case study approach was employed. Data were collected through interviews, direct observation, production cost documentation, and literature review. The analysis involved identifying all costs incurred during the cultivation process and classifying them into variable and fixed cost categories. The results revealed that total variable production costs for one planting season amounted to Rp2,431,334, while fixed costs represented by asset depreciation reached Rp149,211. With a harvest output of 2,641 kilograms, the production cost was calculated at Rp921 per kilogram. The findings indicate that the farming business generates a substantial profit margin because the selling price significantly exceeds the production cost. Furthermore, the study demonstrates that the variable costing method provides more relevant cost information to support pricing decisions, cost control, and business performance evaluation in agricultural operations.
Peran Otoritas Jasa Keuangan Terhadap Pengaturan Dan Pengawasan Pada Perbankan Syariah Indonesia Ngafifatul Waro; Nely Arifah Tulistyawati; Laila Hanifah; Endang Kartini Panggiarti
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1745

Abstract

The Financial Services Authority (OJK) as a regulator of the money management sector, especially the financial sector, must adequately equip its capabilities to properly implement and support financial management sector activities. economic growth. OJK has a position in managing Islamic banks. The description of Islamic commercial banks is very important because they are only marginal in accelerating the development of the financial economy, especially micro, small and medium enterprises (MSMEs). The Financial Authority carries out the functions, duties, authority to regulate and control activities in the financial sector in an integrated, independent and responsible manner, particularly in the world of banking. The problems of this research are: First, how independent is the Financial Services Authority in regulating and supervising banks? Second, what is the role of the Financial Services Authority in regulating and supervising banks? Third, what is the role of the Financial Services Authority in consumer protection and consumer investigations? The type of research method is normative law and the type of research is descriptive. In conclusion: First, other parties do not interfere with the independence of OJK in its regulation and are found to be inseparable from government interference. Such deals can lead to government intervention. Second, the role of OJK in regulating and supervising banks related to the regulation and supervision of micro stability is very broad. Third, OJK's role in consumer protection is to inform and educate the public about the good quality of the financial sector, its services and products. Stop if it can harm consumers. It is recommended: First, in addition to regulating the independence of the OJK, there must also be freedom from state intervention, so that the government cannot intervene. Second, that the OJK really places the interests of the national economy and not the interests of entrepreneurs as the center of its regulatory task. Third, clarify the provisions that make it easier for the OJK to handle consumer complaints, so that there is no prejudice as if the OJK is providing financial support to consumers.
Co-Authors Abdul Mustaqim Afidya Nafi’aturrohmah Afni Rahmania Agni Oktaviana Putri Ahya Amalia Lutfiana Alfin Rochman Wicaksono Alfina Claris Salsabila Ali Hasan Mustofa Amalia Nessa Arlinda Amanda Ajeng Larasati Amanda Dewi Fadillah Amanda Yulia Damayanti Manda Amelia Eka Diyanti Amelia Finda Azzahra Angela Rike Marshanda Anna Nailul Farchani Annisa Nur Afifah Aprilia Rizka R Arella Laticia Br Perangin Angin Asyifa Viranita Destyna Atika Atika Aurora Choirunnisa Ayu Alfina Wijiyanti Ayuk Yuliana Ayunda Putri Nilasari Azis Muslim Azzah Dzakiyah Baiq Ismiati Benediktus Andriy Permana Chaidir Iswanaji Cicih Widianingsih Daerent Dhavarell Dania Dwi Rinita Dayu Wardani Denada Rahmawati Devi Novita Sari Devi Widiyawati Devina Triarshinta Devita Permatasari Dewi Nur Aisyah Dhea Ayu P Dian Restu Aji Diana Fitriyani Putri Dika Nurita Dimas Raka Fatchurisna’in Dionisius Andika Wisnu Pradana Dita Dwi Puspitasari Dwi Nurrahmawati Dyah Paramita Eki Melina Widanti Elvira Fitri Nuraini Enriko Teja Sukmana Erna Kurniya Wati Erni Puji Astutik Esti Rahmandani Eva Wulandari Fadilla Alya Ramadhani Fadiya ‘Aqila Rahma Fadya Nafisah Faesha Nabbal Farah Nazal Nabila Farid Darmawan Faridatul Jazilah Fatika Oktavia Ramadhani Fatima Nur Janah Fatimah, Ari Nurul Fermina Julian Ade Purwanto Fidiyatul Mas ‘Amah Fikrotun Nabila Fira Fira Gilang Satria A Hadi Sasana Haikal Irvanda Gunadi Putra Hanifatus Salwa Azizah Haniifah Khoirunnisaa Hanun Malika Reizika Pramesti Hasnaa Shaula Akmal Hishna Barron Savero Ikhtiara Anggitiya Intan Ilmi Harum Maya Imam Ari Fadhilah Indra Trisna Septiawan Ismi Nur Aryani Isna Khoirinnisa Josin Sitinjak Karimah Keyne Fausta Joan Khoirunisa Azahra Krisna Rizqi Adi Hibatullah Kurniasari, Kenyo Kharisma Kusdianti Fatimah Laila Hanifah Laras Ayu Wulandari Lilis Lestyaningrum Lina Wati Lintang Yulfiani Lira Fadia Rahma Manurung, Herlina Martania Dwi Hapsari Masculine Muhammad Muqorobin Maulana Iqbal Pradana Mia Nurmalia Mira Choirunnisa Misnen Ardiansyah Moh. Tamtowi Mohamad Narandika Muh.Gibran Abdiel A Muhamad Ardimas Firdaus Muhamad Wahyudi Muhammad Rizki Mashuda Muhammad Syarif Hidayat Mutya Rizki Rahayu Nadia Mayluna Naela Khaeraani Naeni Nangimah Naila Kafka Adillah Putri Najma Aulia Ramadlani Namira Shalsabilla Naswadhiya Naswadhiya Nasywa Salma Najmi Naufal Luthfi Ramadhan Nely Arifah Tulistyawati Ngafifatul Waro Nugraheni, Agustina Prativi Nur Wakhidatus Solikhah Nurani Chofifah Nurjanah Nurlita Khursaniyah Eka Prihanto Nuwun Priyono Panca Safira Amelia Pingky Nila Primasari Pinkan Pratama Putri Qurrota A’yunin Rahma Putri Wijayanti Rahmania Dewi Ramdani, Deni Rania Wahyu Setyana Rayendra Ibnu Hawari Refa Indriani Refaldi Restu Argarinjani Retnosari Reva Attaya Zahwa Reza Aryantina Reza Nur Hidayah Ridwan Nopriyanto Rifda Salma Rafifa Risya Najwa Irawan Rohmah Dani Andikasari Rohmatun Rohmatun Roikhatul Jannah Roja Anantya Khoirunisa Widyantoro Rona Khonsa Hanifah Rosiana Khafida Rosita Adjeng P Rosyta Pratiwi Salwa Qur'ani Salwa Rahmadani Shintya Novita Rahmawati Silvia Rizqi Ardiani Siska Yulita Siti Afidatul Khotijah Siti Afidatul Khotijah Siti Nur Aini Sofia Nafingatun Hasanah Suci Nasehati Sunaningsih Supanji Setyawan Suparyono Suparyono Suryatimur, Kartika Pradana Syahrul Malazia Syifa Hanin Khusnunnisa Tegas Sidiq Tri Pamungkas Tiara Ayu Wardani Tiara Rani Santoso Tiara Rani Santoso Topan Zaini Alghani Trisniyati Umi Salamah Untsa Aprimelia Valent R Vanio Bagas Saputra Vanny Himmatul Amalia Vika Olivia Viko Surya Pratama Vina Aprilia Putri Wahyu Anggi Pratama Windy Nur Sulistyaningrum Yuanne Gabrila Sriyanto Yudha Arya Dwi Kusuma Yuli Kurniasih Yulida Army Nurcahya Yunita Indah Saputri Yunita Kusumaningrum Yusni Kartika Cahyaningtyas Zalfa Nadhira Febihapsari Zarfina Fitri Aisyah Zidni ‘Ali