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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Economic Reviews Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Maulida Naba Samawati
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (Studi Kasus pada Usaha Kasur Ibu Nunung Kabupaten Karawang) Rahmah Novia; Nisa Fuji Budiarti; Maulida Naba Samawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.348 KB) | DOI: 10.55606/jaem.v2i1.165

Abstract

This study aims to understand and find out how to calculate the cost of production using the process costing method in the mattress business of Mrs. Nunung in the Karawang district. The method used in this research is a case study by making direct observations to the place of business and conducting interviews with the business owner, Mrs. Nunung. The results of the research that the researcher has done show that the production costs that arise in the September 2021 period are Rp. 62,3766,000 consisting of raw material costs of Rp. 55,016,000, the cost of auxiliary materials of Rp. 2,180,000, labor costs of Rp. 4,680,000 and factory overhead costs of Rp. IDR 500,000. The production cost added to each unit of mattress is Rp.121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of Rp. 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is Rp. 78,000,000.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (Studi Kasus pada Usaha Kasur Ibu Nunung Kabupaten Karawang) Rahmah Novia; Nisa Fuji Budiarti; Maulida Naba Samawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.165

Abstract

This study aims to understand and find out how to calculate the cost of production using the process costing method in the mattress business of Mrs. Nunung in the Karawang district. The method used in this research is a case study by making direct observations to the place of business and conducting interviews with the business owner, Mrs. Nunung. The results of the research that the researcher has done show that the production costs that arise in the September 2021 period are Rp. 62,3766,000 consisting of raw material costs of Rp. 55,016,000, the cost of auxiliary materials of Rp. 2,180,000, labor costs of Rp. 4,680,000 and factory overhead costs of Rp. IDR 500,000. The production cost added to each unit of mattress is Rp.121,061. So that there is a difference in calculations between the calculations of researchers and calculations according to Nunung's mother of Rp. 3,939. The total income of Mrs. Nunung's Mattress Business in September 2021 is Rp. 78,000,000.
Pengaruh Faktor Budaya dan faktor Sosial terhadap Keputusan Pembelian Hand and Body Lotion Scarlett pada Aplikasi Shopee Maulida Naba Samawati; Abdul Yusuf
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.438

Abstract

This research aims to determine the influence of cultural factors and social factors on purchasing decisions for Scarlett hand and body lotion on the Shopee application. The sample determination technique uses the rule of thumb with a sample size of 100 respondents from West Java. The method used in this research is a quantitative method with SEM-PLS analysis and assisted by the SMART-PLS analysis tool. The results of this research prove that cultural factors have a significant influence on purchasing decisions. However, social factors do not significantly influence purchasing decisions.
Co-Authors Abdul Yusuf Nisa Fuji Budiarti Rahmah Novia