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All Journal J-MACC : Journal of Management and Accounting Unistek: Jurnal Pendidikan dan Aplikasi Industri
Mohamad Fatur Ramdan
Universitas Pelita Bangsa
Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Other

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STUDI ANALISIS FAKTOR PENENTUAN ESTIMASI BIAYA PRODUKSI DENGAN METODE FULL COSTING STUDI KASUS CV RH CILANGKARA Julian Bahrudin; Mohamad Fatur Ramdan; Nida An Khofiyah
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10140

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi estimasi biaya produksi pada CV RH Cilangkara melalui pendekatan kualitatif studi kasus. Latar belakang penelitian ini berangkat dari praktik perhitungan biaya produksi yang bersifat intuitif, tanpa pencatatan sistematis, sehingga berpotensi menghasilkan estimasi biaya yang tidak akurat dan memengaruhi keputusan strategis perusahaan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi terhadap sepuluh informan yang terdiri dari manajer dan pekerja produksi. Analisis data menggunakan pendekatan tematik menghasilkan empat tema utama: (1) estimasi berbasis kebiasaan tanpa kalkulasi, (2) ketidaksadaran terhadap pentingnya biaya overhead, (3) penetapan harga jual berdasarkan pasar, bukan biaya aktual, dan (4) ketiadaan sistem dokumentasi biaya. Penerapan metode full costing menunjukkan bahwa harga pokok produksi mencapai Rp211 per batu bata, sementara harga jual aktual hanya Rp230, jauh di bawah harga ideal dengan margin 30% sebesar Rp275 per unit. Penelitian ini memberikan kontribusi teoritis terhadap penguatan literatur akuntansi biaya pada sektor UMKM, serta implikasi praktis bagi peningkatan efisiensi dan akurasi pengambilan keputusan biaya. Temuan ini juga merekomendasikan perlunya intervensi kebijakan berupa pelatihan manajerial dan penguatan pencatatan biaya di industri kecil.
Model Perencanaan Material MRP-JIT untuk Meminimalkan Risiko Keterlambatan dalam Produksi Panel SDP Mohamad Fatur Ramdan; Siti Rahayu; Rini Siskayanti
UNISTEK Vol. 13 No. 2 (2026): Agustus 2026 - Februari 2027
Publisher : UNIVERSITAS ISLAM SYEKH YUSUF TANGERANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/unistek.v13i2.8914

Abstract

PT Kimindo Jaya Indonesia is an electrical panel manufacturing company that applies a Make-to-Order production system. One of the main problems faced by the company is material delay in Sub Distribution Panel (SDP) production, because several critical components are not available according to the assembly schedule. This study aims to develop an integrated Material Requirement Planning and Just-in-Time (MRP-JIT) material planning model to minimize delay risk in SDP panel production. This research used a descriptive quantitative approach with production data from January to June 2025. The data included production quantity, Bill of Materials, initial inventory, safety stock, scheduled receipts, supplier lead time, assembly schedule, and historical material delay data. Data processing was conducted through gross requirement calculation, net requirement calculation, Lot-for-Lot sizing, planned order receipt, planned order release, and JIT-based material arrival synchronization. The actual condition showed 10 material delay cases, with a total delay of 43 days and an average delay of 4.3 days per case. The proposed model scheduled material orders based on supplier lead time and targeted material arrivals one to two days before assembly. The results indicate that the MRP-JIT model can support the shift from reactive purchasing to preventive material planning.
Co-Authors Julian Bahrudin Nida An Khofiyah Rini Siskayanti Siti Rahayu