Article Per Year (5 Year)
p-Index From 2021 - 2026
0.961
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This Author published in this journals
All Journal Jurnal Ekonomi, Manajemen, Akuntansi
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM Bandung
Economics, Econometrics & Finance Social Sciences

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Analisa Dampak Metode Full Costing Terhadap Harga Pokok Produksi: Literature Review Dipublikasikan di Sinta Tahun 2019-2023 Septian Adiguna; Sari Lestari; Nani Mulyani; Shofia Marwah; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3479

Abstract

In the calculation of the cost of production between the Full Costing method and other methods, particularly those commonly used by micro, small, and medium enterprises (MSMEs), Full Costing includes all production costs, including factory overheads, while other methods only take into account variable costs such as raw materials and direct labor. The research findings indicate that the use of Full Costing provides a more accurate and comprehensive overview of production costs, enabling more precise pricing decisions. Appropriate pricing is crucial for maintaining competitiveness and profitability. The implementation of Full Costing can help companies make better decisions in managing production costs and improving market performance. Thus, this research highlights the importance of the Full Costing method in business decision-making to enhance profitability and product competitiveness
Analisis Volume Penjualan Terhadap Laba Berdasarkan Artikel Terindeks Sinta 2017 – 2024 Herdi Herdian Apriansyah; Nur Fitrianingsih; Rizka Salsabila Indri Priyadi; Susi Rahmawati; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3524

Abstract

In its activities, companies try to maximize profits. This research aims to analyze the effect of sales volume on profits. This research method uses a literature review or literature review with a descriptive analysis approach to explore the relationship between sales volume and profits in articles indexed by Sinta between 2017-2024. The results of the analysis show that sales volume in the majority of companies is related to profits except in one case, namely in companies that have different business units from their main operations. The majority of articles that are related are articles indexed by Sinta 2, 3, and 5. On the other hand, articles that have found no relationship between sales volume and profit are articles indexed by Sinta 4. These articles carry out research on companies that carry out business activities. trading.
Co-Authors Herdi Herdian Apriansyah Nani Mulyani Nur Fitrianingsih Rizka Salsabila Indri Priyadi Sari Lestari Septian Adiguna Shofia Marwah Susi Rahmawati