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Journal : Media Mahardhika

INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Iman Supriadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.178

Abstract

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.
PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS KELAYAKAN USAHA BAKSO PAK JI Lisa Lisa; Reza Nur Fauzi; Nofita Anggreani; Novira Rihadatul Aisyah; Lely Larasati; Maxi Steven Sahetapy; Iman Supriadi
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.276

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) adalah salah satu penopang perekonomian Indonesia. UMKM dinyatakan lebih fleksibel dalam menyesuaikan dengan perubahan pasar. Hal itu membuat penulis penasaran akan kelayakan usaha pada sebuah UMKM. Dalam melakukan analasis kelayakan usaha maka penulis mengambil sample pada usaha bakso pak ji yang ber alamat di jl anggrek 2 no 32 wedoro waru sidoarjo dengan menggunakan metode penelitian kualitatif meliputi dengan melakukan pengumpulan data yang akan di gunakan penulis sebagai perhitungan harga pokok sehingga dapat di jadikan sebagai alasan obyektif. Perhitungan laba bakso dengan Menggunakan harga pokok penjualan – harga pokok produksi.