Article Per Year (5 Year)
p-Index From 2019 - 2024
1.881
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Journal On Teacher Education (Jote) Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan
Ana Septiani
Universitas Muhammadiyah Metro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Expensive: Jurnal Akuntansi dan Keuangan

 1 
Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur) Retno Ambarwati; Jawoto Nusantoro; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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

Abstract

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Desi Permoni Suci; Jawoto Nusantoro; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

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

Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Co-Authors Andika Cahya Wicaksana Desi Permoni Suci Irvan Kurniawan Jawoto Nusantoro MUDAIM MUDAIM, MUDAIM Muhammad Ridho Al Amin Necy Yunitasari Nina Lelawati Pratiwi Esti Palupi Retno Ambarwati Retno Setyaningsih Riza Eka Prastiwi Sulis Mela Ningrum Suryani Suryani Suyanto Suyanto Wibowo, Agus Yulita Zanaria, Yulita