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PENETAPAN HARGA JUAL PRODUK DENGAN PENDEKATAN FULL COSTING DAN VARIABEL COSTING PADA UMKM GUNUNG JAYA MAKASSAR Ramdani, Muhammad Reza
Jurnal BISNIS & KEWIRAUSAHAAN Vol 7 No 3 (2018): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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Abstract

This study aims to explain knowing how the determination of the selling price made by UMKM Gunung Jaya Makassar Based on Full Costing and Variable Costing. This research is doing technique pengmpulan data by way of observation, data source of this research that is data of cost report year 2017, method of analysis in research is quantitative descriptive. From the results of research that UMKM Gunung Jaya Makasar in determining the cost of goods using a full costing approach because it calculates all elements of production costs into the cost of production. Although UMKM Gunung Jaya Makasar has calculated all the elements of cost in the cost of production.UMKM Gunung Jaya Makasar also not include the cost of factory overhead costs in determining the price of production. UMKM Gunung Jaya to determine the selling price between full costing and variable costing. The high selling price is at full costing position.
ANALISIS LAPORAN KEUANGAN SEBAGAI EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA TENGAH Ramdani, Muhammad Reza
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study examines the financial performance of the Central Halmahera government through the analysis of financial statement assessments. The purpose of this study was to determine the financial performance of the Central Halmahera Government. This research approach uses a quantitative approach. The source of data in this study is from the Central Halmahera Government Financial Report. Research data collection techniques with observation and desk study of reports or archives. The method of analysis uses descriptive by calculating the formula of regional financial independence ratio, Debt services cavarage ratio (DSCR), the ratio of effectiveness and efficiency of local revenue results, activity ratios, growth ratios and liquidity ratios. The results showed the ability of the Central Halmahera District Government in financing government activities and development and community services was still relatively low and still needed funding assistance or loans from external parties.
AUDIT MANAJEMEN ATAS BAHAN BAKU UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS CV.LADJALANI DI MAKASSAR Subhan, Subhan; Ramdani, Muhammad Reza
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1164.136 KB) | DOI: 10.32639/jiak.v9i1.350

Abstract

This study examines the effectiveness of management audits of raw materials in the company CV. Ladjalani in Makassar. The purpose of this study to determine the activity of purchasing raw materials has been carried out efficiently and effectively. This research approach uses a descriptive quantitative approach. The method of data collection is done by observing directly the object of research and making direct observations, documenting archives or reports related to the activity of purchasing raw materials, questionnaires to find out the response to the researcher's questions on company activities. From the results of the study showed the activity of purchasing raw materials carried out by CV. Ladjalani is still inefficient and effective. This can occur due to waste of transportation costs or the cost of shipping raw materials. This waste occurs because the company establishes a policy on the purchasing department to purchase raw materials after getting an order. The company has not yet determined what frequency of purchasing the most economical raw materials.