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Tampi, Dolina L.
Program Studi Administrasi Bisnis Universitas Sam Ratulangi
Economics, Econometrics & Finance

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Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Produksi Rumah Panggung Pada CV Manguni Perkasa Kakaskasen Dua Tomohon Tarek, Gloria; Tampi, Dolina L.; Keles, Dantje
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21128.42-49

Abstract

The purpose of this study is to determine the calculation of the cost of production and the selling price of products  stilt houses and  gazebo at CV Manguni Perkasa. Calculation of cost of goods manufactured using the full costing methodThe type of research used in this study is quantitative research. The data used in this study are classified as quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and data in the form of information on the company's production costs for the manufacture of  and gaseboh stage house measuring . while for secondary data obtained from: books, journals, internet and other media that support this research. From the results of data analysis, the results of the study indicate that the calculation of the cost of production is lower than the cost of production by using the full costing method. The cost of production for stage house products for a size  is calculated using the company's method of Rp. 159,266,640 while according to the full costing method that is Rp. 170,276,640. while for gazebo products the cost of production is calculated using the company's method of Rp. 37,996,000. while using the full costing method of Rp. 48,996,000. this is because in the calculation of factory overhead, the company does not take into account several costs into the cost of production. Furthermore, in determining the selling price, the company only uses the method as it is then adds a profit of 30 percent of the total cost of production calculated.Keywords: Cost of production, full costing.
Pengendalian Intern Piutang Usaha Pada PT. Bank Tabungan Negara (Persero), Tbk Cabang Manado Sigar, Reginaldo J. K.; Tampi, Dolina L.; Tamengkel, Lucky F.
JURNAL ADMINISTRASI BISNIS (JAB) Vol 7, No 001 (2018): JURNAL ADMINISTRASI BISNIS
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.7.001.2018.21122.24-32

Abstract

The Bank is a financial institution that functions to collect funds from the public in the form of deposits and then redistributes them in the form of credit. In carrying out internal control of trade receivables, what must be the center of attention is how safeguards that will be efficient and effective are carried out on trade receivables, both in terms of security that will be efficiently and effectively carried out on trade receivables, both in terms of security of physical cash gains, separation assignment, until the availability of accurate accounting records data. Internal control is all organizational plans, methods, and measurementschosen by business activities to secure their assets, check accuracy and reliability of business accounting data, improve operational efficiency, and support compliance with policies Managerial that has been determined. This study aims to determine the benefits of internal trade receivables control at PT. Bank Tabungan Negara (Persero) Tbk ManadoBranch. The object of this study is PT. Bank Tabungan Negara (Persero) Tbk Manado Branch located in Manado, North Sulawesi, Indonesia. This study uses qualitative descriptive analysis method, namely by collecting data directly from the company by observing, interviewing according to the research subject. The results of the research show that from the elements of internal control according to the COSO framework, it has been running well. Internal control of trade receivables at PT. Bank Tabungan Negara (Persero) Tbk Manado Branch has run well, competent employees, and a small amount of uncollectible accounts. Keywords: Internal Control, Accounts Receivable.
Co-Authors Dantje Keles Sigar, Reginaldo J. K. Tamengkel, Lucky F. Tarek, Gloria