Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Indonesian Accounting Literacy Journal
Endah Dwi Kusumastuti
Jurusan Akuntansi

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim Anisa Gerhani Putri; Endah Dwi Kusumastuti
Indonesian Accounting Literacy Journal Vol 2 No 2 (2022): Indonesian Accounting Literacy Journal (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.942 KB) | DOI: 10.35313/ialj.v2i2.3162

Abstract

This study aims to determine how the application of standard costs to control production costs in Javasublim which produces jersey printing. The object of the research is the application of standard costs in increasing the efficiency of production costs. The research method used is descriptive qualitative method with interview and documentation data collection techniques and analysis techniques in the form of analysis of variance between production costs. The results show that Javasublim uses the production cost budget as a reference in the application of standard costs. Production cost control is done by analyzing production cost variance. The company has adequate standard costs, but in overhead standard there are still costs that are not charged consisting of costs for supporting raw materials, machine maintenance, and depreciation of fixed assets. The variance of unfavorable production costs is Rp 134.808.524. The average level of production cost efficiency is 69%, so the production cost is quite efficient. But the production cost has not been effective because it has an unfavorable variance.
Analisis Perhitungan Cost-Volume-Profit (CVP) Sebagai Dasar Perencanaan Laba Pada UMKM Obot Fried Chicken Guruh Ardana; Endah Dwi Kusumastuti; Anny Suryani
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.041 KB) | DOI: 10.35313/ialj.v2i1.3348

Abstract

The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090
Co-Authors Anisa Gerhani Putri Anny Suryani Guruh Ardana