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All Journal Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Rizal Effendi
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Economics, Econometrics & Finance

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PT.FASTFOOD INDONESIA CABANG KFC PLAJU PALEMBANG Muhammad Umri; Rizal Effendi
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.445

Abstract

The accuracy of determination of cost of goods sold is influenced by the accuracy in the accumulation and calculation of production costs which include the cost of raw materials, direct labor costs and other factory costs (factory overhead costs).Cost of production or product cost is an important element to assess the success (performance) of trading companies and manufacturers. The cost of production is closely related to the indicators of corporate success, such as: gross sales, net income. Depending on the ratio between the selling price and the cost of the product, a change in the cost of the product is relatively small so it has a significant impact on the success indicator. Keywords: Cost of Goods Sold, Performance
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENETAPAN HARGA JUAL DIVERSEN UNIT KALIDONI PALEMBANG Rizal Effendi; Lili Syafitri
JURNAL KOMPETITIF Vol 9, No 1: Edisi Januari-Juni 2020
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v9i1.631

Abstract

To calculate the cost of goods manufactured, the analytical tool used is the full costing method. This research is aimed to find out how to calculate the cost of water production in the Tirta Musi Palembang PDAM in the 2016-2017 period, to find out how to calculate the selling price at the Tirta Musi Palembang PDAM in the 2016-2017 Period, and to find out how to calculate the cost of production as the basis for determining prices sell at PDAM Tirta Musi Palembang. This research method uses secondary data, with descriptive research, the research method used is case studies, and the research uses qualitative and quantitative descriptive methods. The results showed the cost of production in 2016-2017 PDAM Tirta Musi Palembang, seen increasing every year. This happened because of an increase in total business costs. The cost of production in 2016 is Rp. 661,886,491 and the cost of production in 2017 of Rp. 699,585,427. the selling price in 2016-2017 shows that the selling price experienced an increase. PDAM Tirta Musi Palembang in calculating water tariffs using a basic rate. In 2016 the basic tariff of Rp. 4097.14 cubic meters, and in 2017 Rp. 4,579.28 cubic meters. It appears that the company is making a profit.Keywords: Cost Accounting, Cost of Production and Selling Prices
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PT. DWI JAYA MAJU PERKASA PALEMBANG Rizal Effendi
JURNAL KOMPETITIF Vol 3, No 2: Edisi Juli-Desember 2014
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v3i2.94

Abstract

The selling price of goods is determined before production orders done, the company will calculate the cost elements contained in the production are estimated. This assessment is based on the standard cost (standard cost) which has been determined in advance by the company. If the state of the economy is assumed to be stable in which prices are generally relatively constant then the estimated production cost can approach the actual cost of production.  Keywords: Standard cost, cost of production
PENGARUH EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP PROFIT MARGIN PADA CV. INDOSCOTS BABY UTAMA PALEMBANG Rizal Effendi; Deta Astra Putri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.95 KB) | DOI: 10.52333/ratri.v1i1.679

Abstract

ABSTRACK                This research was conducted aimed to determine and analyze the effect of the efficiency of production costs consisting of the efficiency of raw material costs, efficiency of direct labor costs, efficiency of factory overhead costs to provit margins on the CV. Main Baby Indoscots. The research period began from January 2014 to June 2016. Simultaneous hypothesis testing (statistical test F) and partially (statistical test t) with α = 5%. The management of the researcher data is assisted by using SPSS version 18.00. Significant F (simultaneous) test results Fcount> Ftable (5.568> 2.96) address the variable version of production costs consisting of the efficiency of raw material costs, the efficiency of direct labor costs, and the efficiency of factory overhead costs together positively and significantly impact on profits margin. The results of the t test (partial) showed that the efficiency of the cost of raw materials was significant tcount> ttable (1,895> 1,706), the efficiency of direct labor costs was significant tcount> ttable (1,919> 1,706), the efficiency of factory overhead was significant tcount <ttable (-1,354 <1,706) ), significantly influences profit margin.Keywords: Cost Efficiency of Raw Materials, Efficiency of direct wages, Factory Overhead Cost Efficiency.
ANALISIS SIKLUS PENGELUARAN PADA CV. PURWA DAYA SEJAHTERA PALEMBANG Rizal Effendi; Lili Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.668 KB) | DOI: 10.52333/ratri.v1i2.685

Abstract

ABSTRACK               The expenditure cycle is also used by companies to maintain good relations with suppliers, because low prices and good quality alone do not guarantee the smooth running of the company, but also require good relations with suppliers. With good relationships, companies can buy goods with more confidence in their quality and with more confidence in the adequacy of the goods the company needs. Without good relations, the company may get low prices and relatively good goods, but it may not be guaranteed when the goods will be in stock.            The accounting information system has three basic functions in the expenditure cycle, namely obtaining and processing data on various business activities, storing and managing data to support decision making, and providing control functions to ensure data reliability and safeguarding Company resources. Keywords : accounting information system, expenditure cycle
Co-Authors Deta Astra Putri Lili Syafitri Muhammad Umri