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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) International Journal of Islamic Business Management
Kusmilawaty
UIN Sumatera Utara
Economics, Econometrics & Finance

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Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing (Studi Kasus UKM A. Zaki Bakery Medan) Gustina Rizky; Marliyah; Kusmilawaty
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.153

Abstract

This study aims to determine the price and differences in the calculation of the cost of goods manufactured by using the calculation of the cost of goods manufactured with the full costing method and variable costing. Based on the calculation of the cost of production using the full costing method is higher than the calculation using the variable costing method. This research uses descriptive qualitative analysis method. The type of data used is secondary data obtained from UKM A. Zaki Bakery, namely in the form of data generated by means of interviews, literature and documentation. The results of this study indicate that UKM A. Zaki Bakery doesn’t take into account all the costs of producing its products, resulting in a calculation of the cost of production, which is IDR 672. If the calculation uses the full costing method, the value is higher, which is IDR 681, compared to the calculation of the cost of production using the variable costing method, which is lower, which is IDR 675, with a difference of IDR 6. This difference is due to the imposition of unapplied factory overhead costs.
PENGARUH RASIO CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF) , BOPO, FINANCING TO DEPOSIT RATIO (FDR), TERHADAP ROA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2022 Zuhra Nahda; Nur Ahmadi Bi Rahmani; Kusmilawaty
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menggunakan pendekatan kuantitatif. Jenis data variabel merupakan data sekunder yaitu data yang diperoleh dari laporan tahunan keuangan (annual report) yang dipublikasikan pada website resmi masing-masing bank periode 2018-2022. Teknik analisis data yang digunakan pada penelitian ini meliputi Analisis Regresi Linier berganda, Uji Asumsi Klasik terdiri dari Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, dan Uji Autokorelasi, Uji Hipotesis terdiri dari Uji t, Uji F,Uji Analisis Regresi Linear Berganda serta Uji Koefisien Determinasi dengan bantuan aplikasi SPSS. Hasil pada penelitian ini menunjukkan bahwa secara parsial (uji t) Rasio Capital Adequacy Ratio (CAR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,598) > 0,05 sedangkan nilai thitung > ttabel (0,533) < ttabel (1,697). Rasio Non Performing Financing (NPF) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,176) > 0,05 sedangkan nilai thitung(-1,387) < ttabel(1,697). Rasio BOPO memberikan pengaruh positif dan signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,000) < 0,05 sedangkan nilai t hitung (-4,927) < t tabel (1,697). Rasio Financing to Deposit Ratio (FDR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,582) > 0,05 sedangkan t hitung (-0,557) < t tabel (1,697).
Co-Authors Gustina Rizky Marliyah Nur Ahmadi Bi Rahmani Zuhra Nahda