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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Pusaka : Journal of Tourism, Hospitality, Travel and Business Event
Abdu Rahman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Other

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An Analysis Of The Determination Of The Cost Of Production Based On Order At Yanto Mie Milling Business In Muara Bangkahulu Of Bengkulu City Elisabeth Sekar Ambar Pratiwi; Neri Susanti; Abdu Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1190

Abstract

This study aims to find out the calculation of the cost of production based on orders placed by the Yanto Mie Milling Business and using job order costing in August 2022. The cost of production is a cost incurred to process or produce raw materials into goods ready for sale. In this study using the job order costing method where the cost of all production costs is collected for a particular product which can be separated from the identity of each product and the cost price is determined individually or the collection of production costs to determine production prices in businesses that produce products on an order basis. Yanto Mie Milling Business is engaged in culinary business or food sources. This business has been established since 2014 until now, which is located at Grand Kopri Housing Block A No. 88, Muara Bangkahulu, Bengkulu City. The analytical method in this study uses quantitative research. The results of the study show that there is a difference in the calculation of the cost of production carried out by the Yanto Mie Milling Business and that carried out by the author using job order costing. The calculation of the cost of goods carried out by the Yanto Mie Milling Business is Rp. 14,077,000, while the author uses job order costing of Rp. 14,867,000. The difference between the two calculations is Rp. 790,000. Because the Yanto Mie Milling Business still has a lot of costs that are not charged in the calculation of the cost of production, such as overhead costs that are not charged and non-production costs that are not charged. There is a difference in determining the selling price in this study, the difference is Rp. 1,518. The difference in the selling price was caused because the Yanto Mie Milling Business was not based on a percentage. That way the difference in profit/kg between the two calculations is IDR 1,365.
An Analysis Of The Determination Of The Cost Of Production Based On Order At Yanto Mie Milling Business In Muara Bangkahulu Of Bengkulu City Elisabeth Sekar Ambar Pratiwi; Neri Susanti; Abdu Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1190

Abstract

This study aims to find out the calculation of the cost of production based on orders placed by the Yanto Mie Milling Business and using job order costing in August 2022. The cost of production is a cost incurred to process or produce raw materials into goods ready for sale. In this study using the job order costing method where the cost of all production costs is collected for a particular product which can be separated from the identity of each product and the cost price is determined individually or the collection of production costs to determine production prices in businesses that produce products on an order basis. Yanto Mie Milling Business is engaged in culinary business or food sources. This business has been established since 2014 until now, which is located at Grand Kopri Housing Block A No. 88, Muara Bangkahulu, Bengkulu City. The analytical method in this study uses quantitative research. The results of the study show that there is a difference in the calculation of the cost of production carried out by the Yanto Mie Milling Business and that carried out by the author using job order costing. The calculation of the cost of goods carried out by the Yanto Mie Milling Business is Rp. 14,077,000, while the author uses job order costing of Rp. 14,867,000. The difference between the two calculations is Rp. 790,000. Because the Yanto Mie Milling Business still has a lot of costs that are not charged in the calculation of the cost of production, such as overhead costs that are not charged and non-production costs that are not charged. There is a difference in determining the selling price in this study, the difference is Rp. 1,518. The difference in the selling price was caused because the Yanto Mie Milling Business was not based on a percentage. That way the difference in profit/kg between the two calculations is IDR 1,365.
AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN PADA PT. FASTRATA BUANA Nurhayati Siregar; Abdu Rahman; Herianto Gilang Aryathama
Ekonomi & Bisnis Vol 21 No 2 (2022): Jurnal Ekonomi dan Bisnis Vol 21 No 2 Desember 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v21i2.5222

Abstract

Tujuan penelitian ini adalah untuk mengetahui sejauh mana peran Audit Operasional dalam meningkatkan Penjualan, Memahami lebih jauh mengenai audit operasional, ada baiknya terlebih dahulu memahami apa itu audit. Dalam menguraikan definisi-definisi dari audit, setiap pengarang pastinya memiliki penafsiran yang berbeda-beda tergantung dari jenis pendekatan yang digunakan setiap pengarang. Audit merupakan suatu ilmu yang digunakan untuk melakukan penilaian terhadap pengendalian internal yang bertujuan untuk memberikan perlindungan dan pengamanan supaya dapat mendeteksi terjadinya penyelewengan dan ketidak wajaran yang dilakukan dalam perusahaan. Proses audit sangat diperlukan suatu perusahaan karena dengan proses tersebut seorang akuntan public dapat memberikan pernyataan pendapat terhadap kewajaran atau kelayakan laporan keuangan berdasarkan standar audit yang berlaku umum atau lebih singkatnya audit pemeriksaan dalam arti luas bermakna evaluasi terhadap suatu organisasi sistem, proses atau produk. Audit di laksanakan oleh pihak yang kompeten, objektif dan tidak memihak yang di sebut auditor. Kata kunci : Return On Assets, Rasio Keuangan
Analisis Faktor-Faktor Yang Menarik Minat Wisatawan Terhadap Keputusan Pemilihan Rumah Makan Di Sumatera Selatan Mustika Permatasari; Abdu Rahman; Zulkifli Harahap; Rahmat Mandasini
Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Vol. 2, No 2 August (2020)
Publisher : Politeknik Pariwisata Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/pusaka.v2i2.49

Abstract

Sebagai salah satu provinsi yang kaya akan keanekaragaman kuliner, Sumatera Selatan siap menjadi destinasi wisata kuliner dunia. Penelitian ini dilaksanakan di Sumatera Selatan yang dipilih secara purposive sampling. Populasi dalam penelitian ini adalah Wisatawan yang berkunjung di Sumatera Selatan. Analisa data yang digunakan yaitu statistik deskriptif dan statistik inferens parametrik untuk pengujian hipotesis dengan menggunakan Regresi Linier Berganda melalui program komputer SPSS 22. Berdasarkan hasil uji t diperoleh nilai t hitung lebih kecil t tabel (-4,811<1 ,985), hal ini menunjukkan bahwa variabel harga makanan (X1) tidak berpengaruh signifikan terhadap tingkat pemilihan (Y) Rumah Makan di Sumatera Selatan. Berdasarkan hasil uji t diperoleh nilai t hitung lebih besar t tabel (3,570>1,985), hal ini menunjukkan bahwa variabel kualitas layanan (X2) berpengaruh signifikan terhadap tingkat pemilihan (Y) Rumah Makan di Sumatera Selatan. Berdasarkan hasil uji t diperoleh nilai t hitung lebih kecil dari t tabel (3,464<1,985), hal ini menunjukkan bahwa variabel aksesbilitas (X3) berpengaruh signifikan terhadap tingkat pemilihan (Y) Rumah Makan di Sumatera Selatan. Berdasarkan hasil uji t diperoleh nilai t hitung lebih besar t tabel (6,766>1,985), hal ini menunjukkan bahwa variabel kualitas makanan (X4) berpengaruh signifikan terhadap tingkat pemilihan (Y) Rumah Makan di Sumatera Selatan.
Co-Authors Elisabeth Sekar Ambar Pratiwi Herianto Gilang Aryathama Mustika Permatasari Neri Susanti Nurhayati Siregar Rahmat Mandasini Zulkifli Harahap