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All Journal Quantitative Economics and Management Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Student Development Informatics Management (JoSDIM)
Hermain, Hendra
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Dengan Cost Plus Pricing (Studi Kasus UMKM Tempe di Kabupaten Langkat) Prisna, Nila Dera; Hermain, Hendra; Indra, Ahmad Perdana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4891

Abstract

This research was conducted with the aim of knowing how to calculate the cost of production using the full costing method in determining the selling price using cost plus pricing for Tempe UMKM in Langkat Regency. The research method used in this research is a descriptive qualitative method. Sources of data used are primary data and secondary data. The data collection techniques used are observation, interviews and documentation. The results showed that the calculation of the cost of production using the full costing method was higher than the method used by MSME owners. According to the full costing method, the cost of producing tempe per gram is Rp. 9, while according to the MSME owner's method, the cost of producing tempe per gram is Rp. 8.98. Calculating the selling price using the cost plus pricing method produces a higher price than the price set by MSME players. Tempe measuring 70 grams costs IDR 835/pcs, tempe measuring 120 grams costs IDR 1,432/pcs, tempe measuring 150 grams costs IDR 1,789/pcs, tempe measuring 350 grams costs IDR 4,175/pcs. Whereas the price applied by MSME actors for tempe measuring 70 grams costs Rp. 700/pcs, tempe measuring 120 grams costs Rp. 1,250/pcs, tempe measuring 150 grams costs Rp. This difference in selling prices occurs because the cost plus pricing method has added a profit of 30% as expected by MSME players.
Analisis Biaya Produksi Dan Laba Dalam Menentukan Harga Jual Air Minum Dalam Kemasan (AMDK) Pada Pabrik Air Mineral Madina (Study Kasus CV. Madina Murni) Nisa, Khoirun; Hermain, Hendra; Hasibuan, Reni Ria Armayani
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5110

Abstract

This study aims to determine the calculation of production costs and profits to be the basis for determining the selling price of Bottled Mineral Water (AMDK) at the Madina mineral water factory. Based on the results of the analysis carried out by the researcher, several results were obtained that the calculation of production costs for determining the selling price at the Madina Mineral Water Factory used the full costing method, but the company did not include the cost of electricity for the water suction pump in the port of standard materials as a result, the total cost of production, the cost of production and the selling price found by the researcher using the cost plus pricing method is higher than that used by the company.
Influence of Price, Promotion, and Product Quality on Boba Drink Purchase Decisions Through Recommendations as Intervening Variables (Boba Qiuqiunian Drinking Business Case Study) Sari, Preti Intan; Hermain, Hendra; Daulay, Aqwa Naser
Quantitative Economics and Management Studies Vol. 5 No. 5 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2845

Abstract

This research aims to analyze the influence and relationship between five variables, namely price, promotion, product quality on purchasing decisions through recommendations. This type of research is quantitative research. This research was conducted at the QIUQIUNIAN Boba Beverage Company. Sampling used the non-probably sampling method with a remote sampling technique of 100 respondents. Data obtained by distributing questionnaires was then analyzed using multiple linear regression tests and hypothesis testing using SPSS IBM version 22. Based on the research results it can be concluded that: Price has a significant effect on recommendations, Promotion has a significant effect on recommendations, Product quality has no significant effect on recommendations, Purchasing decisions have a significant effect on recommendations.
Co-Authors Aqwa Naser Daulay Hasibuan, Reni Ria Armayani Indra, Ahmad Perdana Khoirun Nisa Prisna, Nila Dera Sari, Preti Intan