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All Journal Madani: Multidisciplinary Scientific Journal Jurnal Pariwisata, Bisnis Digital dan Manajemen
Fitrianingsih, Kukuh
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Analisis Pengaruh Produk Hilang Awal Proses Terhadap Perhitungan Harga Pokok Produksi pada PT. ABC Ranteallo, Asrah Tandirerung; Fitrianingsih, Kukuh
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 5 (2024): Madani, Vol. 2, No. 5 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11982722

Abstract

Product loss early in the process is a significant problem that affects the accuracy of calculating the cost of production (HPP) at PT. A B C. This research aims to analyze the influence of lost products in the early stages of the production process on COGS calculations and identify causal factors and effective control strategies. A descriptive qualitative approach was used to explore this issue, with data collected through in-depth interviews, documentation and direct observation at PT production sites. A B C. The results showed that product loss early in the process caused an increase in COGS of 4.09%, mainly due to an increase in raw material and labor costs. The main causes of lost products include machine setting errors, variations in raw material quality, non-compliance with standard operating procedures (SOP), and lack of worker training. Control of lost products is carried out through standardizing machine settings, improving quality control of raw materials, and continuous training for workers. Although these control measures have shown positive results in reducing the number of lost products, ongoing evaluation and adjustment of strategies is needed to increase the effectiveness of lost product management. This research provides a practical contribution by providing PT. ABC deeper insight into the importance of product control is missing for more accurate COGS calculations. Theoretically, this research enriches the production management and cost accounting literature by revealing the specific influence of lost products in the early stages of the process on COGS, as well as providing a basis for further research. These findings are relevant for other companies facing similar challenges in managing lost products in the early stages of production.
PENGARUH INVESTASI PUBLIK TERHADAP PERTUMBUHAN PERUSAHAAN LOGISTIK Palasa, Philia; Firdaus, Salsabila; Fitrianingsih, Kukuh; Juliyani, Juliyani; Dwicahyo, Fiqri Septiadi
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 3 No. 2 (2024): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode November 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v3i2.5563

Abstract

In Indonesia, the growth of logistics companies has experienced significant dynamics in line with the increasing volume of domestic and international trade. This research explores the impact of public investment on the growth of logistics companies in Indonesia, with a focus on infrastructure and information technology. The research subjects include managers or leaders of logistics divisions from each logistics company. Data collection is conducted through in-depth interviews, observation, and document analysis. The data obtained is analyzed using thematic analysis techniques. The research findings indicate that public investment in toll road construction and port facility improvements enhances operational efficiency by accelerating goods delivery and reducing travel time. Additionally, information technology support through transportation management systems and GPS tracking reduces operational costs by optimizin g routes and managing fleets more effectively. The findings also show that improvements in infrastructure and technology synergistically enhance the operational capacity of logistics companies, enabling them to handle larger volumes of goods and expand their service coverage. This study provides valuable insights for policymakers and company management on the strategic benefits of public investment in the logistics sector.
Co-Authors Asrah Tandirerung Ranteallo Dwicahyo, Fiqri Septiadi Firdaus, Salsabila Juliyani Juliyani Palasa, Philia