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All Journal NERACA : JURNAL AKUNTANSI TERAPAN Abiwara : Jurnal Vokasi Administrasi Bisnis
Darno Darno
Fakultas Ekonomi dan Bisnis, Universitas Maarif Hasyim Latif, Sidoarjo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Analisa Pengendalian Persediaan Suku Cadang Pada PT. XYZ Dengan Metode Analisis ABC Eka Sofia. A; Darno Darno; Mitha Otik Wiraswati; Dewi Agustya Ningrum
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol 2, No 1: September 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.014 KB) | DOI: 10.31334/abiwara.v2i1.1050

Abstract

Inventory can be interpreted as a stock of goods to be sold or used at a certain time,without the inventory the company will run the risk and can not meet costomer demand. This research was conducted to analyze spare part inventory using ABC analysis method and EOQ method at PT. Adiprima Suraprinta, Gresik.The results of this study are there there are 4 spare parts inventory items in group A with a cumulative percentage of 8,59% by absorbing a budget of 56,78%, there are 5 spare parts inventory items in group B with a cumulative percentage of 18,47% by absorbing a budget of 24,15%, there are 17 spare parts inventory items in group C with a cumulative percentage of 72,92% by absorbing a budget of 10%.
Analisis Penggunaan Spesifikasi Bahan Baku terhadap Laba Perusahaan Studi Kasus pada Pt Rimantara Putra Persada Darno Darno; Eka Nur Laili; Eko Purwanto; Jaya Adi Gama Tengtarto; Kuswana Rama Destian
Neraca : Jurnal Akuntansi Terapan Vol 3, No 1: Oktober 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v3i1.1965

Abstract

The research aims to find out the analysis of the use of raw material specifications on company profits. Sources of date used in this study are primary data and secondary data, where primary data is obtained directly from PT. Rimantara Putra Persada while secondary data were obtained from theory. Data analysis techniques use descriptive qualitative research method is research on the problem in the form of fact that currently exist in the company, while qualitative approach is a research procedure that produces descriptive data in the form of written or oral words from people and observed behaviors. The results of this study explained that the specification of standart type 79 thermo plastic paint raw material resulted in a profit percentage of 0,39%, the full type of 79 resulted in a profit percentage of 0,48% and full type of 98 resulted in a profit percentage of 0,13%. So that the most relative products genere profit to the company, namely the specification of raw materials thermo plastic paint type full 79.  
Metode Penetapan Harga Jual Produk Sepatu Berdasarkan Cost Plus Pricing Method pada Cv. Tritunggal Sidoarjo Syaiful Arif; Soenartoto Soenartoto; Darno Darno; Rati Kusumaningtiyas; Siti Nur Afifah; Afiyah Kurniyah
Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/neraca.v2i2.1487

Abstract

The principle of determining the selling price is that the value of the selling price must be higher than the costs incurred because it is added to the desired profit. The use of Cost plus pricing method is based on the selling price principle where the selling price obtained is determined from the total production cost plus the percentage of margin determined by the company. The calculation of order cost is calculated using the variable costing approach. Descriptive Qualitative Method used in this research because the need for data sourced from observations, interviews and documentation to better identify the costs attached to the product. This study concludes that the determination of selling price based on cost plus pricing method is lower than the company calculation. This shows that the selling price based on cost plus pricing method is appropriate to be applied in the CV. Tritunggal Sidoarjo which is engaged in Makloon or Cut, Make, and Trim (CMT) services
Co-Authors Afiyah Kurniyah Dewi Agustya Ningrum Eka Nur Laili Eka Sofia. A Eko Purwanto Jaya Adi Gama Tengtarto Kuswana Rama Destian Mitha Otik Wiraswati Rati Kusumaningtiyas Siti Nur Afifah Soenartoto Soenartoto Syaiful Arif