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Kurniawan, Ridho Raditya
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Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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PRODUCT SELLING PRICE DETERMINATION WITH A FULL COSTING APPROACH Kurniawan, Ridho Raditya
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

In this study to explain how to determine the selling price carried out by MSMEs Gunung Jaya Binjai based on full costing. In this study using data collection techniques by means of observation, the data source of this study is the 2018 cost report data, the method of analysis used in this study is descriptive quantitative. From the results of the study that MSMEs in Gunung Jaya Binjai in determining the cost of goods used a full costing approach because it takes into account all elements of production costs into the cost of production. MSMEs in Gunung Jaya Binjai have taken into account all cost elements in production costs. MSME Gunung Jaya Binjai also has not included factory overhead costs in determining the price of its production. MSMEs in Gunung Jaya determine the selling price between full costing and variable costs. The high selling price is in a full costing position
BUSINESS FEASIBILITY ANALYSIS IN THE ESTABLISHMENT OFA CAFE Kurniawan, Ridho Raditya; Taufik, Irham; Putri, Mawar; Safira, Mia; Fransiska, Dara Anggun
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

As a basic human need, culinary is seen developing widely over the years in Indonesian society. This culinary industry has been proven by contributing large numbers in the national economy. Based on data, national tourism and creative economy have provided around 30% of the total national economic income. In this case, the government provides a statement to support all culinary sub -sectors in Indonesia. One of the creative industries that is developing rapidly in Indonesia is food and beverages or culinary industries. At present the food and beverage industry is a sector with the largest contribution of Indonesia's economy, which is 5.5 percent of the national gross domestic product and 31 percent of gross domestic product in non-miny and industrial gas processing. This makes Indonesia high potential in the culinary field. Seeing the fast development of the culinary world in Indonesia, more and more restaurants, cafes, or eating where Indonesia appears. Feasibility study is a tool that can be taken into consideration in making The decision to accept or reject the proposed investment in developing or establishing project/business planning. Research on business feasibility analysis, not to know whether it is feasible or not from the value of investment criteria.
Co-Authors Fransiska, Dara Anggun Putri, Mawar Safira, Mia Taufik, Irham