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All Journal Monex: Journal of Accounting Research Jurnal Abdimas Mandiri Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Informatika Dan Tekonologi Komputer (JITEK) Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER Socio-Economic and Humanistic Aspects for Township and Industry
Halleina Rejeki Putri Hartono
Politeknik Negeri Madiun
Religion Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary Other

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Journal : JAMER

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Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada PG Poerwodadie Izzatul Ashif; Qimyatus sa’adah; Halleina Rejeki Putri Hartono
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 1 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.823 KB) | DOI: 10.33319/jamer.v1i1.22

Abstract

Abstract— Competition in the business world requires companies to be able to manage their production cost effectively and efficiently. One of the method that can be use to controlling  production cost is a standard cost. This research aims to analyze the implementation of standard cost on controlling of production cost at PG Poerwodadie. The data collection technique are used by interview, documentation, and data triangulation. Data analysis in this research is done by setting the standard cost and analyzing using the two-way model  variance. The results of the research indicate that between the standard cost and actual cost incurred by PG Poerwodadie there is a favorable variance of Rp 2,667,683,61, which consist of raw material cost variance amounting to Rp 2.173.301.277 (favorable), direct labor cost variance amounting to Rp 539.403.640 (unfavourable), and factory overhead cost variance amounting to Rp 1.033.785.975 (favorable). Keywords—: standard cost; production cost; variance analysis.
FAKTOR INTERNAL YANG MEMPENGARUHI CYCLE EFFECTIVENESS (CE) PADA PABRIK GULA MADUKISMO Halleina Rejeki Putri Hartono
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.494 KB) | DOI: 10.33319/jamer.v2i1.43

Abstract

This study aims to examine internal environmental factors that can affect the level of Cycle Effectiveness (CE) in the sugar production process at the Madukismo Sugar Factory (PG Madukismo). This research is a qualitative research using descriptive analysis method. The data used in this study are primary data and secondary data. The instrument in this study was an interview question conducted to PG Madukismo regarding internal environmental factors that influenced CE at PG Madukismo. The research data technique used observation techniques, interviews, archival data interviews. The technique of analyzing research data through three stages, namely data reduction (data reduction), data presentation (data presentation), and drawing conclusions and levers (drawing conclusions / verification). The results showed that the internal factors that influenced CE were the activity of measuring sugarcane weight, sugarcane delivery, crystallization and stopping milling. Production processes that have non-value added activities that occur in moving activities, waiting activities, and reworking activities.
ANALISIS PENGENDALIAN PERSEDIAAN PUPUK NON SUBSIDI DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA CV ZAKKY JAYA Halleina Rejeki Putri Hartono; Nadila Eva Wulansasri; Sasmito Widi Nugroho
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.116

Abstract

CV Zakky Jaya tidak menggunakan metode khusus dalam menentukan pembelian persediaan dan tidak melakukan pengendalian persediaan untuk pupuk non subsidi sehingga menyebabkan timbulnya permasalahan yaitu nilai pembelian persediaan yang tinggi dan berdampak pada tingginya biaya pemesanan serta biaya biaya penyimpanan persediaan. Hal ini yang mendasari diterapkannya metode EOQ (Economic Order Quantity), metode ini dapat memberikan informasi yang tepat berkaitan dengan persediaan. Penelitian ini bertujuan untuk melakukan pengendalian persediaan dengan menghitung nilai pembelian pupuk non subsidi berdasarkan metode EOQ, dan inventory stock. Data yang digunakan adalah data primer yang diperoleh dari hasil observasi, wawancara, dan dokumentasi kepada karyawan CV Zakky Jaya, jenis data yang digunakan adalah data kualitatif dan kuantitatif. Penelitian ini menggunakan metode kuantitatif. Hasil yang diperoleh untuk pembelian pupuk non subsidi yang optimal dengan metode EOQ tahun 2020 sebesar 10,5 ton dan pada tahun 2021 sebesar 12,6 ton. Frekuensi pemesanan tahun 2020 menjadi 53 kali sedangkan tahun 2021 menjadi 64 kali, safety stock tahun 2020 65,1 ton dan tahun 2021 77,2 ton.
Co-Authors Amri Amrulloh Christanti, Yana Dwi Diah Sulis Setyawati Dyah Anggun Sartika Hakam Ali Niazi Izzatul Ashif La Ode Abdullah Laksono Trisnantoro Nadila Eva Wulansasri Niken Febrianti Noviantika Dwi Elsarianti Permatasari Cahyaningdyah Qimyatus sa’adah Qimyatusaadah Qimyatusaadah Qimyatussa'adah Qimyatussa'adah Rahmawati, Ulfa Sasmito Widi Nugroho Sugiharto Sugiharto, Sugiharto Suhasto, RB. Iwan Noor Sundaru Guntur Wibowo Syaiful Anwar Trisna Ayu Oktavia Widodo, Nova Maulud YOPIE DIONDY KURNIAWAN yopie diondy kurniawan Yopie Diondy Kurniawan