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All Journal Jurnal For Management Student (JFMS) Journal of Business and Halal Industry
Astari, Chika Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERHITUNGAN HARGA POKOK PRODUKSI DALAM PENETAPAN HARGA JUAL DENGAN METODE ACTIVITY BASED COSTING PADA UMKM DODONUT Wahyuni, Fitri Permata; Astari, Chika Putri; Nuranjani, Dini; Larasati, Dian Ayu; Astuti, Asti; Zamanda, Davia; Situngkir, Tiar Lina
Journal for Management Student (JFMS) Vol 4 No 4 (2024): Jurnal For Management Student (JFMS)
Publisher : Faculty of economcs Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/jfms.v4i4.12554

Abstract

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market
Pengaruh Penggunaan Transaksi Digital Terhadap Pertumbuhan Ekonomi Akibat Dari Pandemi Covid-19 Astari, Chika Putri; Wahyuni, Fitri Permata; Larasati, Dian Ayu; Nuranjani, Dini; Fadilla, Arif
Journal of Business and Halal Industry Vol. 1 No. 3 (2024): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbhi.v1i3.224

Abstract

Pandemi Covid-19 yang menggemparkan dunia di penghujung tahun 2019 sudah mewujudkan banyak perubahan yang cukup besar, tidak sekadar berdampak pada kesehatan namun juga pertumbuhan ekonomi tiap negara. Hal ini di alami pula oleh negara Indonesia. Studi ini berintensi guna menganalisis pengaruh dari pandemi Covid-19 pada perekonomian di Indonesia, Mengetahui tingkat penggunaan transaksi digital yang terjadi di masyarakat, dan membuktikan bahwa perilaku ekonomi digital dapat meningkatkan pertumbuhan perekonomian di Indonesia. Metode penelitian yang dipergunakan ialah penelitian deskriptif kualitatif, yakni metode yang dipergunakan peneliti melalui pendekatan studi pustaka serta menganalisis seluruh informasi perihal topik penelitian. Peneliti akan mengambil dan mengolah data degan tahun terbit sekitar 2017 hingga 2023 (data 5 tahun terakhir). Hasil penelitian ini memperlihatkan bahwasanya pandemi Covid-19 memberikan perubahan besar bagi gaya hidup baru terhadap sektor perekonomian di Indonesia serta perilaku ekonomi digital dapat meningkatkan pertumbuhan perekonomian di Indonesia.
Co-Authors Astuti, Asti Fadilla, Arif Larasati, Dian Ayu Nuranjani, Dini Situngkir, Tiar Lina Wahyuni, Fitri Permata Zamanda, Davia