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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Journal of Management and Creative Business
Fitri Setya Ningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Produksi (Studi Kasus Pada UMKM Es The Nusantara Cabang Kota Jambi) Titania Nurul Haliza; Erma Yani; Fitri Setya Ningrum; Ratih Kusumastuti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1880

Abstract

Determination of the cost of production is something that needs to be considered, due to the increasing competition between MSMEs and marketing strategies between competitors in making quality products. The purpose of this study is to analyse production costs using the full costing method to determine the selling price of products at UMKM Es Teh Nusantara Jambi City Branch. The Full Costing Method is a method of determining the cost of production that takes into account all components of production costs into the cost of production, which includes raw material costs, direct labour costs, and factory overhead costs. This research was conducted using quantitative descriptive analysis method. The data used is primary data with interviews through MSME owners. The results of the study state that the calculation of the cost of goods produced results in a difference that affects the determination of the selling price of the product
Inovasi Outer Kekinian Dengan Motif Kolaborasi Icon Dan Batik Jambi Disertai QR Code Nazrul Musyafiq; Rosa Afri Herawati; Melisa Mentari; Wiliam Krishna; Fitri Setya Ningrum; Nurida Isnaeni
Journal of Management and Creative Business Vol. 2 No. 1 (2024): Januari : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v2i1.1997

Abstract

Jambi Province, located in the center of Sumatra, has developed creativity in batik crafts with various distinctive batik motifs. Apart from that, this province also has historical heritage, such as the Muaro Jambi Temple, which is a witness to the glory of the past. It is important to study this aspect scientifically to ensure its preservation as part of cultural heritage that can enrich people's lives. In an effort to preserve culture, we are organizing the "Outer Kito" product creation program as a method that can be implemented in everyday life in the millennial world. This product not only functions as a form of creativity in batik crafts, but also has historical value with the QR Code which provides information related to batik and the meaning it contains. Using "Outer Kito" products is expected to be a real step for the community to participate in preserving their culture.
Co-Authors Erma Yani Melisa Mentari Nazrul Musyafiq Nurida Isnaeni Ratih Kusumastuti Rosa Afri Herawati Titania Nurul Haliza Wiliam Krishna