Article Per Year (5 Year)
p-Index From 2019 - 2024
1.383
P-Index
This Author published in this journals
All Journal Fokus Bisnis UNEJ e-Proceeding Jurnal Ilmiah Akuntansi dan Keuangan Accounting and Management Journal Jurnal Ekonomi dan Teknik Informatika
Ika Neni Kristanti
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
ANALISIS PENETAPAN HARGA JUAL DENGAN METODE COST PLUS DAN METODE TINGKAT PENGEMBALIAN ATAS MODAL YANG DIGUNAKAN PADA TOKO MEBEL LESTARI PEJAGOAN Kristanti, Ika Neni
Fokus Bisnis Vol 12, No 2 (2013): Fokus Bisnis
Publisher : Fokus Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.584 KB)

Abstract

The selling price of a product is one element to be considered in deciding to buy consumer products. The cost factor used as a starting point in determining the selling price of the product. Cost plus method and the method of return on capital is one method of determining the selling price based on costs incurred by the company. The purpose of this study was to determine the selling price to cost plus method, method rate of return on capital employed, and find a suitable method for Toko Mebel Lestari. Methods of data collection method is observation, interview, documentation, and literature. Data analysis is to calculate all the cost data on Toko Mebel Lestari and insert selling prices formula. Based on Toko Mebel Lestari selling price per unit produced each month is different. Differences in the cost plus method because the amount of production per unit and fixed boarders. Method of return on capital because of the amount of production and the costs incurred each month. While the difference of the two methods because the return on capital and investment. The method is suitable for Toko Mebel Lestari is a method of cost plus method than the rate of return on capital. Key words : Determining the selling price, cost plus method, method rate of return on capital.
ANALISIS BIAYA PEMASARAN MENURUT JENIS PRODUK TERHADAP LABA PADA PERUSAHAAN ROTI MEGA SARI BAKERY KEBUMEN KRISTANTI, IKA NENI
Fokus Bisnis Vol 14, No 2 (2014)
Publisher : Fokus Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.291 KB)

Abstract

Marketing costs include all costs incurred since the finished product until the product produced is converted back to cash. Thus marketing costs include the costs of warehousing, advertisement, sale, packaging and packing, credit and billing, accounting and marketing. Therefore, the cost of marketing the company became an important part of the overall costs incurred by the company, because of the importance of marketing costs for the company, the author helps the company to know which products are higher marketing costs and remedy know which product is better in improving the companys net profit according to types of products. Authors conducted a study on company Mega Sari Bakery Kebumen. The company sells ten bakery products with different prices. therefore great to find a great marketing costs and profits of each product cost analysis by type of product marketing at the company Mega Sari Bakery Kebumen, so that the product is known to have the highest marketing costs of ten products are bales while the highest profit on a cream product jumbo cheese because of high levels of sales proceeds.
ANALISA BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN JANGKA PENDEK PADA PERUSAHAAN KECAP CAP “BAKSO SATE” PURWOKERTO Kristanti, Ika Neni
Fokus Bisnis Vol 13, No 1 (2014)
Publisher : Fokus Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.252 KB)

Abstract

This study aims to analyze the costs relevant to decision making soy products continue the companys plastic packaging ketchup cap "BAKSO satay" Purwokerto The study drew on data in 2010 who suffered losses. Loss was due to higher production costs due to: rising gas prices and soaring oil prices, labor costs need to be given a salary increase and the costs of medical care from year to year increases, the engine was getting old so the ability of the operation is reduced and weakening market demand for soy products plastic packaging. From the results of the study concluded that the company should continue the plastic packaging for soy products if the company will add a stop loss is greater. This can be evidenced by the company discontinue the product if it will experience a loss of Rp. 34.092 million, whereas if you continue to lose Rp. 12.6898 million, and the difference is Rp.21,402,200, - This research method is by way of: interviews, observation, documentation and literature study method. The main results of this study indicate that the company should continue soy plastic packaging products for reasons above.
BREAKEVEN ANALYSIS WITH CONTRIBUTION MARGIN METHOD AS A PROFIT PLANNING IN CV. SUGENG BARU Kristanti, Ika Neni
Fokus Bisnis Vol 1, No 14 (2015): Fokus Bisnis
Publisher : Fokus Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Breakeven analysis is one of the most important financial analysis in corporate financial planning. Break-even point is the point at which total cost equals total revenue. Breakeven analysis is used to determine the level of sales and product mix needed just to cover all the costs incurred during that period. And to reach the breakeven point, profit target is zero. Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover fixed costs, and if still left the rest is profit. If management wants to know the breakeven sales quantity, the total contribution margin must equal the total amount of fixed costs. CV. Sugeng Baru is a manufacturing company engaged in the production and the production of paving and building block. CV. Sugeng Baru manufactures its products in large quantities and also accept orders from customers. Therefore, companies need a breakeven calculation to obtain a clear accounting information in the context of short-term profit planning. The results of the analysis break-even point of sales (in rupiahs) in October 2013 amounted to Rp 10,790,885, in November 2013 amounted to Rp 10,790,885, and in December 2013 amounted to Rp 10,762,032. Break-even point (in units) in October is a 4,796 units for paving and 1,199 units for building blocks, in November is a 4,796 units for paving and 1,199 units for building blocks, in December is a 4,784 units for paving and 1,196 units for building blocks. Profit target in October amounted to Rp 10,150,000 and the units must be sold is a 16,884 units for paving and 4,221 units for building blocks. Profit target in November amounted to Rp 10,130,000 and the units must be sold is a 16,868 units for paving and 4,217 units for building blocks. Profit target in December amounted to Rp 9,740,000 and the units must be sold is a 16,356 units for paving and 4,089 units for building blocks. Keywords: break-even point, fixed costs, variable costs, contribution margin.
ANALISIS BIAYA PEMASARAN MENURUT JENIS PRODUK TERHADAP LABA PADA PERUSAHAAN ROTI MEGA SARI BAKERY KEBUMEN KRISTANTI, IKA NENI
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 2 (2014)
Publisher : Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.291 KB)

Abstract

Marketing costs include all costs incurred since the finished product until the product produced is converted back to cash. Thus marketing costs include the costs of warehousing, advertisement, sale, packaging and packing, credit and billing, accounting and marketing. Therefore, the cost of marketing the company became an important part of the overall costs incurred by the company, because of the importance of marketing costs for the company, the author helps the company to know which products are higher marketing costs and remedy know which product is better in improving the companys net profit according to types of products. Authors conducted a study on company Mega Sari Bakery Kebumen. The company sells ten bakery products with different prices. therefore great to find a great marketing costs and profits of each product cost analysis by type of product marketing at the company Mega Sari Bakery Kebumen, so that the product is known to have the highest marketing costs of ten products are bales while the highest profit on a cream product jumbo cheese because of high levels of sales proceeds.
ANALISIS PENETAPAN HARGA JUAL DENGAN METODE COST PLUS DAN METODE TINGKAT PENGEMBALIAN ATAS MODAL YANG DIGUNAKAN PADA TOKO MEBEL LESTARI PEJAGOAN Kristanti, Ika Neni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 12 No 2 (2013): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.584 KB) | DOI: 10.32639/fokusbisnis.v12i2.9

Abstract

The selling price of a product is one element to be considered in deciding to buy consumer products. The cost factor used as a starting point in determining the selling price of the product. Cost plus method and the method of return on capital is one method of determining the selling price based on costs incurred by the company. The purpose of this study was to determine the selling price to cost plus method, method rate of return on capital employed, and find a suitable method for Toko Mebel Lestari. Methods of data collection method is observation, interview, documentation, and literature. Data analysis is to calculate all the cost data on Toko Mebel Lestari and insert selling prices formula. Based on Toko Mebel Lestari selling price per unit produced each month is different. Differences in the cost plus method because the amount of production per unit and fixed boarders. Method of return on capital because of the amount of production and the costs incurred each month. While the difference of the two methods because the return on capital and investment. The method is suitable for Toko Mebel Lestari is a method of cost plus method than the rate of return on capital. Key words : Determining the selling price, cost plus method, method rate of return on capital.
ANALISA BIAYA RELEVAN UNTUK PENGAMBILAN KEPUTUSAN JANGKA PENDEK PADA PERUSAHAAN KECAP CAP “BAKSO SATE” PURWOKERTO Kristanti, Ika Neni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 1 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.252 KB) | DOI: 10.32639/fokusbisnis.v13i1.16

Abstract

This study aims to analyze the costs relevant to decision making soy products continue the company's plastic packaging ketchup cap "BAKSO satay" Purwokerto The study drew on data in 2010 who suffered losses. Loss was due to higher production costs due to: rising gas prices and soaring oil prices, labor costs need to be given a salary increase and the costs of medical care from year to year increases, the engine was getting old so the ability of the operation is reduced and weakening market demand for soy products plastic packaging. From the results of the study concluded that the company should continue the plastic packaging for soy products if the company will add a stop loss is greater. This can be evidenced by the company discontinue the product if it will experience a loss of Rp. 34.092 million, whereas if you continue to lose Rp. 12.6898 million, and the difference is Rp.21,402,200, - This research method is by way of: interviews, observation, documentation and literature study method. The main results of this study indicate that the company should continue soy plastic packaging products for reasons above.
ANALISIS BIAYA PEMASARAN MENURUT JENIS PRODUK TERHADAP LABA PADA PERUSAHAAN ROTI MEGA SARI BAKERY KEBUMEN Kristanti, Ika Neni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 13 No 2 (2014)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.291 KB) | DOI: 10.32639/fokusbisnis.v13i2.23

Abstract

Marketing costs include all costs incurred since the finished product until the product produced is converted back to cash. Thus marketing costs include the costs of warehousing, advertisement, sale, packaging and packing, credit and billing, accounting and marketing. Therefore, the cost of marketing the company became an important part of the overall costs incurred by the company, because of the importance of marketing costs for the company, the author helps the company to know which products are higher marketing costs and remedy know which product is better in improving the company's net profit according to types of products. Authors conducted a study on company Mega Sari Bakery Kebumen. The company sells ten bakery products with different prices. therefore great to find a great marketing costs and profits of each product cost analysis by type of product marketing at the company Mega Sari Bakery Kebumen, so that the product is known to have the highest marketing costs of ten products are bales while the highest profit on a cream product jumbo cheese because of high levels of sales proceeds.
BREAKEVEN ANALYSIS WITH CONTRIBUTION MARGIN METHOD AS A PROFIT PLANNING IN CV. SUGENG BARU Kristanti, Ika Neni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 14 No 1 (2015)
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v14i1.38

Abstract

Breakeven analysis is one of the most important financial analysis in corporate financial planning. Break-even point is the point at which total cost equals total revenue. Breakeven analysis is used to determine the level of sales and product mix needed just to cover all the costs incurred during that period. And to reach the breakeven point, profit target is zero. Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover fixed costs, and if still left the rest is profit. If management wants to know the breakeven sales quantity, the total contribution margin must equal the total amount of fixed costs. CV. Sugeng Baru is a manufacturing company engaged in the production and the production of paving and building block. CV. Sugeng Baru manufactures its products in large quantities and also accept orders from customers. Therefore, companies need a breakeven calculation to obtain a clear accounting information in the context of short-term profit planning. The results of the analysis break-even point of sales (in rupiahs) in October 2013 amounted to Rp 10,790,885, in November 2013 amounted to Rp 10,790,885, and in December 2013 amounted to Rp 10,762,032. Break-even point (in units) in October is a 4,796 units for paving and 1,199 units for building blocks, in November is a 4,796 units for paving and 1,199 units for building blocks, in December is a 4,784 units for paving and 1,196 units for building blocks. Profit target in October amounted to Rp 10,150,000 and the units must be sold is a 16,884 units for paving and 4,221 units for building blocks. Profit target in November amounted to Rp 10,130,000 and the units must be sold is a 16,868 units for paving and 4,217 units for building blocks. Profit target in December amounted to Rp 9,740,000 and the units must be sold is a 16,356 units for paving and 4,089 units for building blocks. Keywords: break-even point, fixed costs, variable costs, contribution margin.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA DI STIE PUTRA BANGSA KEBUMEN Mispiyanti, Mispiyanti; Kristanti, Ika Neni
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 16 No 01 (2017): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.412 KB) | DOI: 10.32639/fokusbisnis.v16i01.83

Abstract

Abstrak Penelitian ini berjudul Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, Kecerdasan Intelektual, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Di Stie Putra Bangsa Kebumen. Metode penelitian yang digunakan adalah regresi linier berganda. Hasil analisis yang telah dilakukan dapat membuktikan bahwa kecerdasan emosional berpengaruh signifikan terhadap pemahaman akuntansi. Hal ini bisa dilihat dari perolehan nilai signifikansi Variabel kecerdasan emosional (X1) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,683> t tabel1.990 dengan tingkat signifikan 0,009 < dari nilai α = 0,05, yang berarti kecerdasan emosional (X1) berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel kecerdasan spiritual (X2) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 1,510> t tabel1.990 dengan tingkat signifikan 0,135 lebih besar dari α = 0,05 yang berarti kecerdasan spiritual (X2) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel kecerdasan intelektual (X3) terhadap pemahaman akuntansi (Y) mempunyai nilai t hitung 1,477 > t tabel 1.990 dengan tingkat signifikan 0,143 lebih besar dari α = 0,05 yang berarti kecerdasan intelektual (X3) tidak berpengaruh signifikan terhadap pemahaman akuntansi (Y). Variabel perilaku belajar (X4) terhadap variabel pemahaman akuntansi (Y) mempunyai nilai t hitung 2,259 > t tabel1.990 dengan tingkat signifikan 0,026 < dari nilai α = 0,05, yang berarti perilaku belajar (X4) berpengaruh signifikan terhadap pemahaman akuntansi (Y). Berdasarkan analisis data yang telah dilakukan diperoleh nilai signifikansi sebesar 0,000 dan f hitung sebesar 21,430 sehingga dapat disimpulkan bahwa secara bersama-sama variabel kecerdasan emosional (X1), kecerdasan spiritual (X2), kecerdasan intelektual (X3) dan perilaku belajar (X4), berpengaruh secara signifikan terhadap variabel pemahaman akuntansi (Y).
Co-Authors Khasanah, Sulis Nafisatun Mispiyanti Mispiyanti Mispiyanti, Mispiyanti NUR HASANAH Prihartini Budi Astuti Rahmatin, Mumtazatur