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All Journal Syntax Literate : Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Paulus Journal of Accounting (PJA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Collaboration Journal of Community Services (ICJCS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Proceeding of The International Conference on Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Madani: Multidisciplinary Scientific Journal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Pelayanan Hubungan Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam
Batara, Mince
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Journal : Paulus Journal of Accounting (PJA)

 1 
ANALISIS PENGAMBILAN KEPUTUSAN ATAS IDLE CAPACITY (STUDI PADA PT. XYZ) DI MAKASSAR Mince Batara
Paulus Journal of Accounting (PJA) Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v1i2.224

Abstract

This research aims to analysis the idle capacity experienced by PT. XYZ and calculating the break event point as a basic of minimum production that must be achieved in order to reach maximum profit and calculate the basic of rental rate which can get the profit. In this research used qualitative method and the case study method, qualitative method were chosen to get the widest possible informationThe results of the research indicate that in 2018 PT. XYZ reaches the break event point of Rp.19,573,616,842.25 the cost of goods sold is Rp.22,138,154,627.74, so that the company can be minimized cost because the result was bigger more than BEP.Idle capacity was leased in two alternatives, were: (1) rent out machines which unemployed when raw materials were available, (2) rent out machines and direct labor. From this research, it was found that the freezing engine rental rates that apply in 2018 Rp. 1,500 / kg was smaller than the standard rent expenses that should have been used Rp. 1,680 / kg, but management did not have room to increase rent expenses because the rent expenses apply to more competing companies smaller than the rented expenses at PT. XYZ. But if the idle capacity used capacity of the machine and labor simultaneously, it can contribute profit to the company where the rent expenses apply Rp. 7,500 while the standard rent expenses is Rp. 6,675.
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Agustinus Mantong Althon K. Pongtuluran Andrew Ridow Johanis M Angela Haspin Oktiani Tudang Ashary Bungin Dina Ramba Dina Ramba Efrain Owen Taruk Elisabet Pali Ellyn Patadungan Elsa Pondi Evi Rimpung Grace S. Mengga Grace Sriati Mengga Helba Rundupadang Heriani Irnawaty Irnawaty Isak Pasulu Jemi Pabisangan Tahirs Jerry Lando Massora Jesica Fani Putri Tomassoyan Jesy Likubanne Mallisa’ Lisa Kurniasari W Lisa Kurniasari Wibisono Marchelin Marsita Lambe’ Toding Olivia Banne Olivia Devi Y. Pompeng Olivia Devi Yulian P Pauline Surjadi Popang Putriati Datu Paillin Rahma Gusmawati Tammu Randi Tangdialla Ratih Pundissing Stefani Marina Palimbong Yohanis Lotong Ta'dung Yohanis Lotong Ta’dung Yosepia Yosepia Yuni Anggriani Yunita Daud