El-Mujtama: Jurnal Pengabdian Masyarakat
Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat

Analisis Biaya Diferensial dalam Pengambilan Keputusan untuk Menerima atau Menolak Pesanan Khusus: Studi Kasus UMKM Sinomque dan UMKM Boba Kiya-Kiya

Paranti, Desmala (Unknown)
Kurniawati, Dinda Dwi (Unknown)
Pandin, Maria Yovita R (Unknown)
Riyadi, Slamet (Unknown)

Article Info

Publish Date
16 Feb 2024

Abstract

In making decisions to accept or reject special orders in MSMEs, business owners often face cost considerations. Therefore, the application of differential cost analysis is needed as part of decision making. The right decision will impact profit improvement. This study aims to evaluate the implementation of differential cost analysis in decision making for MSMEs related to special orders. The research method used is qualitative with a case study approach. Data was collected through direct interviews with business owners and documentation. Case studies were conducted on 2 MSMEs. The results show that differential cost analysis can help business owners accurately calculate the profit from accepting special orders.

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Journal Info
El-Mujtama: Jurnal Pengabdian Masyarakat
Website

Abbrev

elmujtama

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

El-Mujtama: Jurnal Pengabdian Masyarakat is a scientific journal about community service programs and activities as part of the implementation of the Tri Dharma of Higher Education. This journal is published three times a year every January, May and September, managed by Lembaga Publikasi Ilmiah ...