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All Journal Journal of Economy, Accounting and Management Science (JEAMS)
Yanna Eka Pratiwi
Faculty of Economics, Merdeka University Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Analysis of Calculation of Cost of Production Based on Orders by the Full Costing Method on the CV. Citra Karya Media Novelia Asita Mranani; Siwidyah Desi Lastianti; Yanna Eka Pratiwi
Journal of Economic, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

This study aims to analyze the calculation of production costs in determining product prices by CV. Citra Karya Media with the full costing method. The problem in this study is "What is the cost of production in determining the price of goods sold in refrigerator products that meet all elements using the full costing method in CV Citra Karya Media? This calculation aims to determine the cost of goods manufactured Cabinets calculation calculated by CV Citra Karya Media by using the full costing method Types of data used are quantitative and qualitative data Data sources used are primary data and secondary data data collection techniques using interviews, documentation, and observation.The analysis method used is descriptive analysis.This results indicate that the costs are not calculated by the company in accordance with the full cost theory, some costs that are not calculated by the company such as indirect labor costs, electricity costs, property taxes, and building depreciation.Therefore it is important for the management of CV. make the right decision.
THE MANAGEMENT CONTROL SYSTEM ANALYSIS ON OFFICIAL TRAVEL COSTS AT PT. GLOBAL MEDIK PERSADA (GLOMEDA) Nikita Putri Karunia Esa; Yanna Eka Pratiwi; Buyung Cahya Perdana
Journal of Economic, Accounting and Management Science (JEAMS) Vol. 1 No. 2 (2020): March
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

The company must have good planning and efficient control of the costs incurred in its operational activities, one of PT Glomeda's operational activities is through official travel to areas throughout Indonesia that require substantial costs. So that effective cost control is needed to assist companies in analyzing the operating cost variance of official travel so that the realization of costs does not exceed the budget. The analytical method in this research is descriptive qualitative. The results at PT. GLOMEDA is still not going well because there are still irregularities.
Analysis of Accounting Information System Design of Accounting Bookings Based On Microsoft Excel In Cv. Surya Anugerah Investindo Yanna Eka Pratiwi; Buyung Cahya Perdana
Journal of Economic, Accounting and Management Science (JEAMS) Vol. 2 No. 1 (2020): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

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Abstract

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel- based accounting information system.
Co-Authors Buyung Cahya Perdana Nikita Putri Karunia Esa Novelia Asita Mranani Siwidyah Desi Lastianti