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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital PKM Linggau: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Eri Triharyati
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pendampingan Penghitungan Harga Pokok Produksi Perumahan untuk Penentuan Harga Jual dan Laba di PT. Putri Mandiri Linggau Fajri Haryanto; Eri Triharyati; Yuli Nurhayati
PKM Linggau: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 1 (2022): PKM Linggau
Publisher : LP3MKIL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.013 KB) | DOI: 10.55526/pkml.v2i1.243

Abstract

Kegiatan Pengabdian Kepada Masyarakat adalah merupakan salah satu tugas pokok seorang dosen dalam malaksanakan Tri Darma, kaitanya dengan hal tersebut maka kegiatan pengabdian ini dilakukkan di PT. Puteri Mandiri yang bertujuan selain untuk melaksanakan salah satu dari Tridarma juga bertujuan untuk memberikan masukan dan kontribusi kepada PT.Putri Mandiri dalam melakukan perhitungan dan menganalisis Harga Pokok Produksi perumahan dengan metode Full Costing dalam menentukan Harga Jual dan Laba. Dalam Menghitung Harga Pokok Produksi di gunakan metode Full Costing. Hasil perhitungan adalah Laba yang didapatkan dari perhitungan PT. Puteri Mandiri Linggau sebesar Rp.19.500.000 sedangkan dengan menggunakan metode Full Costing sebesar Rp.18.528.589, walaupun laba yang dihasilkan lebih besar menggunakan perhitungan Perusahaan Tetapi disarankan kepada perusahaan untuk memakai metode full costing dikarenakan perhitungan yang dilakukan oleh PT. Puteri Mandiri belum membebankan biaya overhead pabrik sepenuhnya dalam perhitungan Harga Pokok Produksi antara lain biaya tenaga kerja tidak langsung, biaya reparasi dan pemeliharaan serta biaya yang timbul akibat penilaian aktiva tetap, sehingga laba yang didapatkan lebih tinggi dibandingkan dengan metode Full Costing.
The Effect of Income Level on the Financial Behavior of Micro, Small and Medium Enterprises in Lubuklinggau City suyadi suyadi; Irma Idayati; Eri Triharyati; Fitria Fitria; Hardi Mulyono
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 2 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v2i1.3529

Abstract

This research was conducted to see The Effect of Income Level on the Financial Behavior Usaha Mikro Kecil dan Menengah di Kota Lubuklinggau. Sampling, using a purposive side. The number of samples was 98 respondents. The analysis tool used was SEM which was run with SmatPLS3.0 software. The results of this study are related to the theme of Influence of Income Level on the The Effect of Income Level on the Financial Behavior Usaha Mikro Kecil dan Menengah di Kota Lubuklinggau.The number of samples in this study used 98 respondents of Micro, Small and Medium Enterprises (MSMEs) in Lubuklinggau with the willingness of respondents to fill out questionnaires with valid data totaling 89 respondents. After testing, it can be concluded that: This study found that income levels had a positive effect on financial behavior. This was due to the results of testing the hypothesis which shows that the income level with financial behavior shows the path coefficient value of the original sample estimate of 0.451 with a significance below 5% which is indicated by the t-statistic value of 5.625 which is greater than the t-table value of 1.984. the P-Value is 0.000. P-value (0.000) < α = 5 This study found that the level of income has a positive effect on financial behavior. This means that the higher the level of income, the better the financial behavior will be and this will have an impact on better financial management. This study made modifications to the data testing because there were several indicator results that did not meet the requirements so dropping or elimination had to be carried out on each variable indicator that did not meet the discriminant validity requirements. This research was useful for the academic environment and MSME managers in Lubuklinggau
Co-Authors Fajri Haryanto Fitria Fitria Hardi Mulyono Irma Idayati Suyadi Suyadi Yuli Nurhayati