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All Journal Jurnal Ekonomi Prioritas (JEKO) Journal of Islamic Economics and Finance
Johanis Padang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Biaya Produksi dalam Penentuan Harga Jual Kopi Bentenge pada KTH Betara Bersatu Desa Bentenge Kecamatan Mallawa Kabupaten Maros Selviana; Johanis Padang; Meldilianus N. J. Lenas
Jurnal Ekonomi Prioritas Vol. 4 No. 1 (2024)
Publisher : STIM LPI Makassar

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Abstract

ABSTRAK Penelitian ini bertujuan untuk Tujuan dari penelitian ini yaitu untuk mengetahui biaya produk berperan penting  dalam menetapkan harga jual pada penjualan kopi  instan betara Di Desa Bentenge Kecamatan Mallawa Kabupaten Maros. Metode penelitian ini adalah penelitian deskriptif dengan menggunakan metode kuantitatif. data kuantitatif yaitu data numerik, data yang diperoleh dari laporan keuangan. Peneliti menggunakan teknik pengumpulan data disertai dokumentasi Berdasarkan hasil penelitian yang dilakukan oleh peneliti bahwa penentuan harga jual Kopi Pada Perusahaan Pabrik Kopi Bentenge Di Desa Bentenge Kecamatan Mallawa Kabupaten Maros adalah dengan cara mengalikan mark up dengan harga pokok produksi per unit dari barang yang diproduksi. Mark up diperoleh melalui jumlah laba yang diharapkan dan biaya operasional yang kemudian dibagi dengan jumlah biaya produksi yang dialokasikan.
Analisis Laporan Penggunaan Dana Desa Sebagai Pengukur Kinerja Keuangan Pada Kantor Desa Paccerakang Kabupaten Luwu Johanis Padang; Aminah Aminah; Brisa Makiwan
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v1i4.427

Abstract

This study aims to determine the economic level, effectiveness and efficiency of the use of village funds as a measure of financial performance. The subject of this research is Paccerakang Village Office, Luwu Regency. The type of research used in this research is descriptive quantitative. The data processed is the village fund financial report (DDS) report on the village income and expenditure budget from 2021 to 2022. The data collection techniques used are document and library techniques. The data analysis technique used in this research is descriptive comparative analysis with the formula: Economic Ratio, Effectiveness Ratio and Efficiency Ratio. The results showed that the economic performance of the Paccerakang Village Government of Luwu Regency was generally good in managing the finances of the Village Fund (DDS), although the effectiveness performance was less effective in managing the Village Fund (DDS). This can be seen from the results of the calculation of the Economic Ratio, which is categorised as Very Economical because the Economic Average is above 100%, namely 200.31%. While the Effectiveness Ratio is categorised as Less Effective because the average effectiveness is less than 80%, namely 65.6% and the Efficiency Ratio is categorised as Very Efficient because the average efficiency is less than 60%, namely 46.47%.
Co-Authors Aminah Aminah Brisa Makiwan Meldilianus N. J. Lenas Selviana