Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi
Panggabean, Rista Bernike
Unknown Affiliation
Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISA BIAYA STANDAR DAN PENGENDALIAN BIAYA TENAGA KERJA LANGSUNG PADA PT. DRYDOCKS WORLD PAXOCEAN DI KOTA BATAM Panggabean, Rista Bernike; Hamidi, Hamidi; Salesti, Jayana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 10, No 2 (2016): Volume 10 No. 2 (Juni 2016)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (883.137 KB) | DOI: 10.33373/measure.v10i2.929

Abstract

The  research  was  conducted  in  PAXOCEAN  DRYDOCKS  WORLD  to know whether the establishment of a standard direct labor costs as a means of cost control being effectively and efficiently on behalf of the company. The results of this research show the calculation method analysis of direct wage rates and variansi methods of analysis variansi the number of direct labor hours in the period June suffered losses amounting to Rp1.317.365 or 2,51% of standard fee with total actual hours of work amounted to 3.915. Whereas with the same calculation method analysis on period of July had profit of Rp 2.104.517,52 or 4.88 out of standard costs with actual working hours amounting to 4.686 .5 hours. The conclusion is based on calculation and analysis that has been done the writer can say in standard costing PT Drydocks World Paxocean has been set up properly and in accordance with what is happening and with standard costing is good then the use of the standard fee as a means of controlling the cost of direct labor can be said to be effective and efficient. Keywords: Standard Costs, Direct Labor Cost Control
Co-Authors Jayana Salesti, Jayana Pusaka, Semerdanta