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All Journal Mestaka: Jurnal Pengabdian Kepada Masyarakat INVESTASI
Nofal Supriaddin
Sekolah Tinggi Ilmu Ekonomi Enam Enam Kendari
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Social Sciences Other

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Analisis Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Yuni Maimuna; Rusmayanti R; Nofal Supriaddin
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v1i3.23

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis perhitungan harga pokok produksi dalam menentukan harga jual. Variabel dalam penelitian ini terdiri dari Perhitungan Harga Pokok Produksi dan Harga Jual. Teknik pengumpulan data dalam penelitian ini melalui wawancara dan dokumentasi. Informan dalam penelitian ini yaitu Bendahara dan Bagian Kepala Produksi CV Fariz Karya Mandiri. Analisis data yang digunakan adalah deskriprif kualitatif. Hasil penelitian menunjukkan bahwa Perhitungan harga pokok produksi dengan menggunakan metode full costing memperoleh hasil yang sama dengan metode perusahaan Sedangkan dengan menggunakan metode variable costing memperoleh nilai yang lebih rendah dibandingkan metode perusahaan dan full costing. Menurut perhitungan metode perusahaan dan metode full costing sebesar Rp1.734.381.200, sedangkan metode variable costing sebesar Rp1.158.967.200. Perbedaan perhitungan harga pokok produksi tentu akan berpengaruh dalam penentuan harga jual produk. Dimana harga jual es balok dengan metode perusahaan sebesar Rp17.000 perbalok dengan melihat yang ada dipasaran dan harga jual metode full costing sebesar Rp15.471 perbalok sedangkan harga jual metode variable costing sebesar Rp10.337 perbalok.
UPAYA PENINGKATAN SDM DAN DAYA SAING IKM MELALUI PELATIHAN MANAJEMEN MUTU DAN PENGELOLAAN SENTRA IKM: Efforts To Improve Human Resources And Competitiveness Of Small And Medium Enterprise Through Quality Management Training And Management Of SME Centers Bakhtiar Abbas; Abdul Razak; Mahmudin A. Sabilalo; Nofal Supriaddin; Muh Nur; Asraf Asraf; Abdul Hakim; Rince Tambunan; Indira Yuana
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2023): Agustus 2023
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v2i4.10

Abstract

The training was conducted with the aim of increasing the capacity of knowledge, understanding, and analytical skills for members of small and medium industries, especially about efforts to increase human resources and industrial competitiveness. Method of implementation of Community Service (PKM) activities in the form of technical guidance. The speakers in this training are academics from the PKM STIE Enam Enam Kendari Team, and at the end of the activity will be given a handbook material. Community service activities at Small and Medium Enterprise (SME) Kendari City have been carried out with positive results on the development program and the implementation of quality management and management of SME centers. In the implementation of these activities, the following conclusions can be drawn: 1). The low knowledge of SME about the importance of quality management; 2). The establishment of independent SME groups from various businesses both on the scale of small, medium and large enterprises will make it easier to obtain credit assistance and management coaching systems to increase production volumes; 3). Consultation and quality management coaching in Small and Medium Industries; 4). Application of quality management.
Co-Authors Abdul Hakim Abdul Razak Asraf Asraf Bakhtiar Abbas Indira Yuana Mahmudin A. Sabilalo Muh Nur Rince Tambunan Rusmayanti R Yuni Maimuna