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All Journal Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Anik Nurmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Perubahan Modal Konsolidasian PT. Dharma Samudera Fishing Industries, Tbk Anik Nurmawati; Eka Safitri; Nyimas Dyah Puspitasari; Tyas Anatasya Febrianti; Diajeung Suci Rahayu
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2897

Abstract

This research examines the consolidated capital change report of PT Dharma Samudera Fishing Industries, Tbk through secondary data obtained from IDX using data collection techniques, namely searching, reading, understanding and reviewing data and theories contained in books, literature, journals, standard statements financial Accounting. It was found that there are differences in the amount of equity which will increase in 2022. The results of this research show that the company has been quite transparent and inclusive, covering changes in the amount of equity.
Analisis Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi dengan Metode Variabel Costing pada Pt. Makmur Delfia Uli Damayanti Siagian; Anik Nurmawati; Merina Tinta Fatrissia; Syifa Amelia; Sabrina Octaviani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3479

Abstract

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.
Co-Authors Delfia Uli Damayanti Siagian Diajeung Suci Rahayu Eka Safitri Merina Tinta Fatrissia Nyimas Dyah Puspitasari Sabrina Octaviani Syifa Amelia Tyas Anatasya Febrianti