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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE HARGA POKOK PENUH PADA ROTI GEMBONG BONGSOR KARAWANG Millasyifa, Nadya; Amalia, Luthfi Thoriq; Naufal, Hilman Muhamad; Enriza, Mohamad Hafizh; Shafa, Lizha Nur; Situngkir, Tiar Lina
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.864

Abstract

This study aims to analyze the comparison of the Cost of Goods Sold based on the Small and Medium Enterprises (SME) Method of Roti Gembong Bongsor and the full costing method. The method of data collection applied in this research is by observation and personal interviews with SME owners as people who provide the information and data that researchers needs. The results of the research that has been carried out show that the resulting production costs consist of raw material costs of Rp 5,967,000, direct labor costs of Rp 15,000,000, variable factory overhead costs of Rp 9,123,500, and fixed overhead costs of Rp 5.234.997. This study shows that the results of calculating the cost of goods sold using the full costing method produce a higher price than the SME method.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL GROVER PADA PT. HERO SUPERMARKET TBK. PERIODE 2015-2022 Amalia, Luthfi Thoriq; Manda, Gusganda Suria
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1236

Abstract

The retail industry is one of the business sectors affected by the progress of the industrial revolution 4.0. PT Hero Supermarket Tbk is one of the companies facing a decline in revenue and occurs continuously to close 26 stores and lay off 532 employees in early January 2019. The purpose of this research is to analyze financial distress at PT Hero Supermarket Tbk. The approach used in this research is quantitative research with descriptive analysis by describing and explaining something that is studied in accordance with the actual situation, and citing conclusions from phenomena that can be observed through numbers. The data applied in this study is secondary data. The data source in this study is the financial statements of PT Hero Supermakrket Tbk. This study uses the Grover model analysis technique (G-Score). The results of this study show that PT Hero Supermarket Tbk faced financial distress conditions in 2018, 2020, 2021 and 2022. And faced safe conditions in 2015, 2016, 2017, and 2019.