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All Journal Diakronika Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Latifah, Zuhrotul
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PERHITUNGAN HARGA POKOK PRODUKSI AYAM GORENG PADA MENU RM BUNGO TANJUANG RAYA DENGAN MENGGUNAKAN METODE PROCESS COSTING Damayanti, Ria Alfia; Agustina, Ridhi; Latifah, Zuhrotul; Hartono, Halleina Rejeki Putri
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menghitung Harga Pokok Produksi (HPP) ayam goreng di RM Bungo Tanjuang Raya menggunakan metode Process Costing. HPP merupakan komponen penting dalam menentukan harga jual yang kompetitif dan memengaruhi laba perusahaan. Data yang digunakan meliputi biaya bahan baku, biaya overhead pabrik, dan tenaga kerja langsung. Hasil penelitian menunjukkan bahwa HPP yang dihitung oleh RM Bungo Tanjuang Raya sebesar Rp6.600 per unit tidak mencakup biaya depresiasi aset, sehingga menghasilkan laba bruto Rp53.686.000 per tahun. Sementara itu, perhitungan menggunakan metode Process Costing menghasilkan HPP sebesar Rp8.058 per unit dengan laba bruto Rp30.302.000 per tahun. Perbedaan ini menunjukkan pentingnya memperhitungkan seluruh komponen biaya untuk mendapatkan HPP yang akurat. Penelitian ini merekomendasikan RM Bungo Tanjuang Raya untuk menggunakan metode perhitungan HPP yang lebih komprehensif dan menyesuaikan harga jual agar mencerminkan biaya produksi yang sebenarnya.
The Development of Maritime Culture in the Islamic Mataram Kingdom: Social, Ekonomic, and Political Dynamics During the Time of Sultan Agung (1613 – 1645 AD) Muhsin, Imam; Maharsi, Maharsi; Faidi, Ahmad; Latifah, Zuhrotul; Ittihadiyah, Himayatul; Syauqii, Fachri; Al Hamid, Mujahidin Nur
Diakronika Vol 25 No 1 (2025): DIAKRONIKA
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/diakronika/vol25-iss1/467

Abstract

This research examines the development of maritime culture in the Islamic Mataram Kingdom during Sultan Agung (1613-1645 AD), focusing on the interaction between agrarian and maritime cultures that shaped the Kingdom's identity. The Islamic Mataram Kingdom, located in the interior of Java, not only developed agrarian power but also made maritime expansion efforts as its power base. Through a historical approach using political and cultural analyses of primary sources, such as Babad Tanah Djawi, with the concepts of continuity and change as well as cultural acculturation as the basis for understanding the social dynamics that occurred, this research explores Sultan Agung's various policies, including the development of port infrastructure, the strengthening of the navy, and the development of religious traditions related to the sea. The results show that these policies expanded trade routes and strengthened the Kingdom's social and political legitimacy. By integrating local culture and Islamic elements, Sultan Agung created a synergy between agrarian and maritime power, significantly impacting Mataram society's economic and social stability. The findings are expected to provide new insights into the role of marine culture in Indonesian history, which is inclusive, cosmopolitan, multicultural, intercultural/mutual cooperation, and egalitarian, and its relevance in the context of marine culture development today.
Co-Authors Agustina, Ridhi Ahmad Faidi, Ahmad Al Hamid, Mujahidin Nur Damayanti, Ria Alfia Hartono, Halleina Rejeki Putri Himayatul Ittihadiyah Imam Muhsin Maharsi, Maharsi Syauqii, Fachri