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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
Kebijakan Fiskal dan Dampaknya Terhadap Perekonomian Indonesia Sari, Fitri Mustika; Astuti, Asti; Zamanda, Davia; Restu, Fairuz Prama; Fadilla, Arif
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.231

Abstract

Kebijakan fiskal merupakan salah satu instrumen utama yang digunakan oleh pemerintah untuk mengelola perekonomian. Penelitian ini bertujuan untuk menganalisis dampak kebijakan fiskal terhadap perekonomian Indonesia, dengan fokus pada pertumbuhan ekonomi, stabilitas harga, dan distribusi pendapatan. Metode penelitian yang digunakan adalah studi pustaka dengan mengumpulkan data sekunder dari berbagai sumber seperti jurnal, buku, artikel ilmiah, dan laporan resmi. Hasil penelitian menunjukkan bahwa kebijakan fiskal memiliki dampak signifikan terhadap pertumbuhan ekonomi, di mana pajak, belanja barang, dan subsidi memiliki korelasi positif, sementara utang luar negeri dan belanja pegawai memiliki korelasi negatif. Selain itu, kebijakan fiskal juga berperan dalam mengendalikan inflasi dan menjaga stabilitas harga melalui pengaturan belanja dan penerimaan negara. Distribusi pendapatan dan peningkatan kesejahteraan masyarakat juga menjadi fokus penting dari kebijakan fiskal. Penelitian ini memberikan wawasan yang komprehensif mengenai peran kebijakan fiskal dalam perekonomian Indonesia dan memberikan rekomendasi kebijakan yang dapat diimplementasikan untuk mencapai tujuan ekonomi yang diinginkan. Fiscal policy is one of the main instruments used by the government to manage the economy. This study aims to analyze the impact of fiscal policy on the Indonesian economy, focusing on economic growth, price stability, and income distribution. The research method used is a literature study by collecting secondary data from various sources such as journals, books, scientific articles, and official reports. The results show that fiscal policy has a significant impact on economic growth, where taxes, goods spending, and subsidies have a positive correlation, while foreign debt and employee spending have a negative correlation. Additionally, fiscal policy also plays a role in controlling inflation and maintaining price stability through the regulation of government spending and revenue. Income distribution and improving public welfare are also important focuses of fiscal policy. This study provides a comprehensive insight into the role of fiscal policy in the Indonesian economy and offers policy recommendations that can be implemented to achieve desired economic goals.