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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Itanova, Hani
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM CHICKEN KATSU KARAWANG DENGAN METODE FULL COSTING Itanova, Hani; Ramadhina, Flora Oktayovie Nuzulul; Maula, Kholida Atiyatul
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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

Abstract

The calculation of the cost of goods produced is very important for all businesses. However, there are still many entrepreneurs who do not calculate in detail the cost of goods sold. This can cause misinterpretation of the assumption of profit or loss of a business. This research focuses on calculating the cost of goods produced in one of the Chicken Katsu Karawang MSMEs. With the calculation and comparison of the calculation of COGS of the full costing method and the estimated COGS of the business, it is hoped that it can help determine the appropriate product selling price. This research uses interviews, observations, and literature. With the full costing method, the result of the COGS calculation is Rp652, - higher per product. So that there are differences in profit assumptions. Therefore, Chicken Katsu MSMEs are advised to calculate all raw material costs, variable overhead costs and fixed costs in detail and apply the full costing method as a business calculation method in order to determine the actual cost of goods sold.
Sosialisasi Bimbingan Teknis Penggunaan E-filing dan Asistensi untuk Wajib Pajak Orang Pribadi di PT KAO Chemicals Indonesia 2023 Suhono, Suhono; Mahpudin, Endang; Suparno, Suparno; Sulastri, Eva Maria; Luluah, Desi Ayanah; Afinda, Mia; Agustin, Widya Dwi; Itanova, Hani; Pamela, Cerryantisa
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6948

Abstract

Asistensi perpajakan menggunakan e-filing terhadap karyawan PT KAO Chemicals Indonesia merupakan kegiatan yang dilakukan untuk membantu karyawan melaporkan pajak penghasilan pasal 21 yang telah dipotong oleh pemberi kerja, melakukan validasi NIK dengan NPWP, dan menjawab beberapa ambiguitas dan pertanyaan mengenai perpajakan. Kegiatan ini dilaksanakan di PT KAO Chemicals Indonesia, tepatnya di Kawasan International Industrial City (KIIC). Metode yang digunakan yaitu sosialisasi materi dan asistensi pelaporan dan pemvalidasian. Data yang dikumpulkan dalam kegiatan ini adalah data primer berupa hasil kuesioner yang dibagikan. Dengan adanya asistensi relawan pajak, karyawan memahami urgensi dalam melaporkan pajak dan edukasi selama asistensi berupa cara melaporkan SPT dan validasi NIK dengan NPWP yang dimilikinya. Sedangkan bagi perusahaan, perusahaan memperoleh manfaat berupa peningkatan kepatuhan pelaporan perpajakan karyawan serta meningkatkan reputasi perusahaan dalam hal tanggung jawab sosial berupa pajak.
Co-Authors Afinda, Mia Agustin, Widya Dwi Luluah, Desi Ayanah Mahpudin, Endang Maula, Kholida Atiyatul Pamela, Cerryantisa Ramadhina, Flora Oktayovie Nuzulul Suhono Suhono, Suhono SULASTRI, EVA MARIA Suparno Suparno