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Safrudin Safrudin
Sekolah Tinggi Ilmu Ekonomi Swadaya
Economics, Econometrics & Finance

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Analisis Perbandingan Metode Variabel Dan Full Costing Sebagai Dasar Penentuan Harga Jual Pada PT. III Natalia Fitriani; Bambang Santoso; Safrudin Safrudin
Cakrawala Akuntansi & Manajemen Vol 30 No 1 (2023): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v30i1.5

Abstract

Penelitian ini dilatarbelakangi oleh masalah penentuan harga pokok produksi yaitu harga jual pada industri manufaktur dengan menggunakan metode biaya variabel dan metode biaya total. Tujuan penelitian ini adalah 1) menganalisis biaya produksi dengan menggunakan metode biaya variabel dan metode biaya total pada PT. ⅡA?2) Meminta perbandingan harga jual dengan metode biaya variabel dan metode biaya penuh. Metode biaya variabel adalah metode perhitungan biaya produksi dengan hanya mempertimbangkan biaya variabel dan metode biaya total adalah metode perhitungan biaya produksi dengan mempertimbangkan semua biaya produksi. Data survey merupakan data primer yaitu data biaya produksi dan data volume produksi di PT. IIA dianalisis dengan metode kuantitatif. Penelitian ini dibatasi oleh salah satu produk yang diproduksi oleh PT.IIA yaitu fz. Hasil: 1) Biaya produksi sebesar Rp1.775.986,09 dengan metode biaya variabel dan Rp1.932.686,09 dengan metode biaya total. 2) Perhitungan fz produk dalam menentukan biaya produksi, biaya tenaga kerja langsung dan biaya overhead pabrik, yang merupakan total biaya produksi PT.IIA selama satu bulan. Membagi biaya Chicken Wok dengan jumlah unit PT.IIA yang diproduksi per bulan menghasilkan 323.596 unit. Maka metode biaya variabel biaya produksi akan menjadi biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03 dan biaya overhead pabrik Rp 0.560,Rp 12,88, biaya produksi dengan metode biaya total yaitu biaya bahan baku Rp 7.009, biaya tenaga kerja langsung Rp 1,03, biayaoverhead pabrik Rp 0,560, total biaya produksi Rp 12.972. 3) Harga jual metode biaya variabel Rp 13.737 dan harga jual metode full cost Rp 1.269 dengan keuntungan 10%.
Vol 17 No 1 (2023) Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan PT Yummy Corp Hub Kemang Gugum Zulkarnain Ishaq Gugum Zulkarnain Ishaq; Safrudin Safrudin; Achmad Jaelani Achmad Jaelani
Cakrawala Akuntansi & Manajemen Vol 17 No 1 (2023): Januari-Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

The purpose of this study was to test whether the Accounting Information System, Work Motivations and Leadership Style at PT. Yummy Corp Hub Kemang can affect Employee Performance. This type of research uses quantitative methods. The quantitative method is to emphasize the analysis of numerical data (numbers) processed by statistical methods. The population in this study were all employees workingat PT. Yummy Corp Hub Kemang in 2021 totaling 80 people. Sampling uses a purposive sampling method, which is a sampling approach based on researchers' consideration and has a relevance to the character of the population. The criteria used in this sampling are employees who work as Accounting Staff, Finance, SPV (Supervisor) Storage, and Administrative Staff, so the sample size is 59 people. Data analysis techniques used are description statistics, data validity and reliability, classical assumptions, multiple linear regression, correlation coefficients, coefficient of determination, partial test and simultaneuo tests using the IBM SPSS 21 application. The results of this study indicate that partially Accounting Information Systems and Work Motivations significantly influence Employee Performance. While the Leadership Style does not significantly influence Employee Performance. Simultaneously or simultaneously Accounting Information Systems, Work Motivations, and Leadership Styles have a significant effect on Employee Performance.
Vol 28 No 1 (2021) Pengaruh Self Assessment System Dan Penerapan E-Faktur Terhadap Ketepatan Waktu Pelaporan PPN Pengusaha Kena Pajak Pada Kantor Pelayanan Pajak Pratama Pondok Gede Efa Nofitasari Efa Nofitasari; Bambang Tedja MR Bambang Tedja MR; Safrudin Safrudin
Cakrawala Akuntansi & Manajemen Vol 28 No 1 (2021): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

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Abstract

This study aims to determine the effect of the self assessment system and the application of e-invoices on the timeliness of reporting Value Added Tax (VAT) for taxable entrepreneurs at KPP Pratama Pondok Gede. The sample was taken by incidental sampling technique, with a total sample of 100 respondents. This research was conducted using primary data with a questionnaire by distributing it online. The data analysis technique used in this research is multiple linear regression, multiple linear correlation, and multiple linear determination. The analysis used in this study is a quantitative method using the SPSS program, with a significant value (α) of 5% with the Self Assessment System and the application of e-invoicing as the independent variable and the Timeliness of Reporting Value Added Tax (VAT) of Taxable Entrepreneurs as the dependent variable. Hypothesis testing with t-test shows that the Self Assessment System and e-Faktur implementation variables have a partially significant effect on Timeliness of Reporting Value added tax of Taxable Entrepreneurs with each significant value of 0.000 < 0.05 and 0.024 < 0.05. Meanwhile, simultaneously (together) the two variables, namely the Self Assessment System and the Implementation of e-Faktur, have a significant effect on the Timeliness of Reporting Value Added Taxes (VAT) for Taxable Entrepreneurs. The magnitude of the influence of the two variables, both the Self Assessment System and the Implementation of e-Invoices is 43.0% on the Timeliness of Reporting Value Added Taxes (VAT) for Taxable Entrepreneurs, while the remaining 57.0% are other variables outside of this study that affect the Timeliness of Tax Reporting. value added of the Taxable Entrepreneur.
Co-Authors Achmad Jaelani Achmad Jaelani Bambang Santoso Bambang Tedja MR Bambang Tedja MR Efa Nofitasari Efa Nofitasari Gugum Zulkarnain Ishaq Gugum Zulkarnain Ishaq Natalia Fitriani