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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management Accounting and Business Journal J-CEKI
Linda Lores
Universitas Medan Area
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Journal of Education, Humaniora and Social Sciences (JEHSS)

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Efisiensi Biaya Produksi terhadap Pembelian Timbangan Digital pada Proses Produksi Obat Bius Daun Ruku-ruku Alfriado Leonard Noprian Dolok Saribu; Warsani Purnama Sari; Saribulan Tambunan; Isnaniah LKS; Linda Lores
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.362 KB) | DOI: 10.34007/jehss.v5i3.1507

Abstract

This article aims to assess and allocate the efficiency value obtained through the exchange of production fixed assets with substitute fixed assets. The problem is focused on Efficiency which is a measuring tool used by companies to assess how much resources are sacrificed to obtain certain results. UD PEKAN is one of the businesses engaged in the trading company which has an inefficient level of production because there are idle production assets. Therefore, it is necessary to manage production assets effectively so as to produce the maximum level of output. This type of research uses descriptive qualitative methods with qualitative and quantitative data types sourced from secondary data with documentation data collection techniques and data analysis techniques used are qualitative descriptive methods. The results showed that by replacing production assets with substitute assets, it was able to produce a level of efficiency for business actors which had an impact on production output. Where when using fixed assets the production output is 330 units/month and after using substitute assets the production output is 500 units/month. In line with the increase in production output, it also increases the total operating income of UD Pekan.
Co-Authors Alfriado Leonard Noprian Dolok Saribu Desy Astrid Anindya Hasbiana Dalimunthe Indi Fadliah Isnainiah Laili Isnaniah LKS Kristina Loryanna Marpaung Retnawati Siregar Saribulan Tambunan Tasya Utami Tizka Bizlanie Warsani Purnama Sari