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All Journal Bilancia : Jurnal Ilmiah Akuntansi Research in Accounting Journal
Handayani, Emi Siti
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Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN BIAYA PRODUKSI BERDASARKAN PESANAN (JOB ORDER COSTING) PADA RAFI JAYA MEBEL (RJM) SUAK TEMENGGUNG Handayani, Emi Siti; Winarni, Winarni; Akiah, Siti; Suriyanti, Linda Hetri
Research in Accounting Journal (RAJ) Vol. 1 No. 2 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.104

Abstract

If management in a company is well managed, it will certainly provide greater benefits in terms of company progress. Where the direction of thinking is clear in applying economic principles. The formulation of the problem in this study is for a production system based on work orders, where costs are accumulated based on work that imposes costs using a system approach to determining the cost of the order (Job Order Costing). The research method used is descriptive quantitative through survey research, observation interviews and documentation on objects. The results show that based on the calculation results it is known that the determination of the estimated production cost of an order can be utilized as one of the basis for determining the selling price that will be charged to the customer. In addition, the estimated production cost information is also useful as one of the bases to consider whether an order is accepted or not. The smaller the production costs to be set, the greater the selling price to be set. By determining the cost of production it will cover expenses or production costs, so that losses can be reduced by the company. For the production of retro teak tables, the estimated selling price charged to the buyer is Rp. 4,800,000, with an estimated production cost of Rp. Rp 3,900,000, and the actual production cost of Rp 3,968,000. So it can be concluded that the determination of the estimated selling price and the estimated production costs affect the determination of the production costs at Rafi Jaya Furniture Suak Temenggung. Using a Job order costing sheet card to make it easy to record costs directly to the base price card, the production order number must be listed above the order cost card.
PENGARUH BADAN USAHA MILIK DESA DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA DI KECAMATAN PEKAITAN KABUPATEN ROKAN HILIR Handayani, Emi Siti; Azhsaari, Intan Putri; Fitriana, Nur
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2487

Abstract

ABSTRACT This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Pekaitan sub-district, Rokan Hilir district. This study uses a quantitative descriptive method with primary data using a questionnaire which is directly distributed by researcher to respondents. This study took samples of village officials and enterprise employees and sampling was done by purposive sampling. The number of questionnares that were processsed in this study were 70 questionnares. Data were analyzed using multiple linear regression analysis with the help of SPSS software version 25. The result of this study indicate that village-owned enterprises and the professionalism of village asset management partially have a positif effect on the village original income of Pekaitan sub-district. In addition, village-owned enterprises and the professionalism of village asset management together have a positive effect on the village original income of Pekaitan sub-district, Rokan Hilir district. Keywords: village-owned enterprises, village asset management professionalism, village original income. ABSTRAK Penelitian ini bertujun untuk membuktikan pengaruh Badan Usaha Milik Desa dan Profesionalisme Pengelolaan Aset Desa terhadap Pendapatan Asli Desa di Kecamatan Pekaitan Kabupaten Rokan Hilir. Penelitian ini menggunakan metode kuantatif dengan daa primer menggunakan kuesioner yang disebaarkan langsung oleh peneliti kepada responden. Penelitian ini mengambil sampel yaitu aparatur desa dan pegawai Badan Usaha Milik Desa dengan pengambilan sampel secara purposive sampling. Jumlah kuesioner yang diproses dalam penelitiaan ini yaitu 70 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 25. Hasi penelitian ini menunjukkan bahwa Badan Usaha Milik Desa dan profesionalisme pengelolaan aaset desa secara parsial berpengaruh positif terhadap pendapatan asli desa di Kecamatan Pekaitan. Selain itu, Badan Usaha Milik Desa dan profesionalisme pengelolaan aaset desa secara bersama-sama berpengaruh positif terhadap pendapatan asli desa di Kecamatan Pekaitan Kabupaten Rokan Hilir. Kata kunci: Badan Usaha Milik Desa, Profesionalisme Pengelolaan Aset Desa, Pendapatan Asli Desa
Co-Authors Akiah, Siti Azhsaari, Intan Putri Nur Fitriana Suriyanti, Linda Hetri Winarni Winarni