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All Journal MANDAR: Management Development and Applied Research Journal Journal AK-99
Irin Triastuti
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Application Of The “Variable Costing” Method In Short-Term Decision Making To Accept Special Orders Onrainbow Production, Parepare City Ruslan Ruslan; Abdul Azis; Irin Triastuti
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.733 KB) | DOI: 10.31850/ak99.v3i1.2285

Abstract

The price of a product or order can be determined by calculating production costs. This includes all costs incurred to make the product, such as labor, materials, and equipment. Sometimes, only certain costs, such as variable costs, matter to managers. This study is to determine how Pelangi Production can use the variable costing method to accept orders in the short term. The existing semi-variable costs are first divided into fixed and variable costs using the data analysis method. using the least squares method, and second, figuring profit and loss both without orders and with orders that aren't reasonable. The consequences of the review show an examination involving variable costing in pursuing choices to acknowledge or dismiss extraordinary orders at the Pelangi Creation organization from orders from the Edho assortment shop so that screen printing shirts can be acknowledged. because a profit of IDR 37 could be generated by this special order. 345,738 with a total revenue of IDR 308,268,900 and pertinent expenses of IDR 21,533,900. Since the fees incurred are less than the revenue generated, it is recommended that the special order be accepted.
Pengetahuan Manajemen Keuangan dan Modal Terhadap Intensi Berwirausaha Pengusaha Ayam Broiler di Kota Parepare Arfianty Awaluddin; Irin Triastuti; Adhy Wijaya
MANDAR: Management Development and Applied Research Journal Vol 5 No 2 (2023): Periode Juni
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v5i2.2879

Abstract

Kewirausahaan merupakan salah satu faktor penunjang perekonomian negara, pertumbuhan wirausaha tumbuh dari 1,67 persen menjadi 3,10 persen selama ini. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan manajemen keuangan dan modal terhadap kewirausahaan pengusaha ayam pedaging di Kota Parepare. Penelitian ini menggunakan metode penelitian kuantitatif. Teknik pengumpulan data yang digunakan yaitu. observasi, wawancara dan penyebaran kuesioner survei dengan jumlah populasi 23 orang serta sampel dan sampel umum. Sedangkan penelitian ini menggunakan teknik analisis data dengan analisis regresi linier berganda dengan pengujian hipotesis dengan uji parsial (uji T) dan uji simultan (uji F). Hasil penelitian menunjukkan uji simultan tabel ANOVA (uji F) dengan nilai signifikansi 0,009 dan 0,005 menunjukkan pengetahuan manajemen keuangan berpengaruh terhadap intensi berwirausaha tetapi tidak signifikan. Alasannya tidak signifikan, yaitu peran mitra usaha dalam membantu pengusaha ayam pedaging dalam mengelola keuangannya. Sedangkan uji parsial (uji-t) menunjukkan bahwa variabel bebas adalah pengetahuan manajemen keuangan (X1), pengaruh modal (X2) dan variabel terikat kewirausahaan (Y) signifikan..
Co-Authors Abdul Azis Adhy Wijaya Arfianty Awaluddin Ruslan Ruslan