Mutiara: Jurnal Penelitian dan Karya Ilmiah
Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah

Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk

Dewi Laura Fawa’id (Universitas Islam Kadiri)
Eni Srihastuti (Universitas Islam Kadiri)
Agus Athori (Universitas Islam Kadiri)



Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.

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Journal Info

Abbrev

Mutiara

Publisher

Subject

Religion Humanities Computer Science & IT Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other

Description

Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Pendidikan Agama, Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, ...