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INDONESIA
Jurnal Ilmiah Akuntansi dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 25489453     EISSN : 2580510X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This journal publishes research from various topics in Accounting and Finance.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 3 No 2 (2014): JIAK" : 6 Documents clear
PENERAPAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PRODUK DENGAN MENGGUNAKAN METODE FULL COSTING Suprajitno, Dwi; Suprajitno, Dwi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

ABSTRACT To determine the production cost using full costing method that focuses on the presentation of the elements of the cost of the main functions of the company. In determining theproduction costinformationis neededbythe company is the production cost information regarding the costof raw materials, labor costs, and factory overhead costs. So the cost of production resulting information is reliable,both for determining the selling price of products as well as forthe calculation of periodic income. If the experience in operating profit, the profit is what will be used by the company to develop and maintain their business. This study aimed to evaluate the application of methods of determining the cost of production isused by the CV. Eternal Source of Light as determining the selling price of its products. And this study provides a step by HPP calculations based on existing data and compare it with HPP used by the company in determining the selling price of the product.
APPLICATION OF COST VOLUME PROFIT ANALYSIS IN PLANNING OF PROFIT Kristanti, Ika Neni
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

  Cost volume Profit analysis is a useful tool for planning and decision. Because the Cost Volume Profit analysis emphasizes the linkage between cost, quantity sold, and the price, this analysis in corporates all of the company's financial information. The company's goal in general is to achieve the optimal profit. Profit is a measure that is often used in assessing the success of a company. The key to the success of acompany is measured by the size of the profits received. Planning costs associated with the company's profit, sales volume and selling prices. The objectives to be achieved in this study was to determine how the Cost Volume Profit analysis in decision making and profit planning. In this study, descriptive method is used because the data used in the data of fixed costs and variable costs were obtained from the Company's income statement in January-June 2013. KeywordsCost VolumeProfitAnalysis, Profit Planning
PERHITUNGAN TITIK IMPAS DENGAN METODE MARGIN KONTRIBUSI SEBAGAI ALAT PERENCANAAN LABA Syarifudin, Akhmad
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Calculation of break even or recoup their calculation or computation known as the break-even point is one financial calculation that is very important in financial planning firm. Break Even Point (BEP) can be defined as a point or state where the company in its operations do not benefit and not suffer a loss. In other words, the state of the gain or loss equal to zero.  Contribution margin is the difference between the sales value of the variable costs. Contribution margin can be used to cover the fixed costs, and when they left the rest is profit. If management wants to know the breakeven sales quantity, the amount of the total contribution margin should be equal to the total amount of fixed costs. Small and Medium Enterprises (SMEs) "Pandan Kuning" is a manufacturing company engaged in the production of the production in the form of souvenirs. These SMEs are mass produced souvenirs and orders from customers in both the large and small parties. Therefore the company requires the calculation of the breakeven point in order to produce accounting information that is useful for the planning of short-term profit. Keywords: break-even point, fixed costs, variable costs, contribution margin.
ANALISIS SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI Suwandi, Eko Darmawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

The calculation of the difference between the cost of production or cost of production deviation calculation is one that aims to management. The calculation is one of the means of controlling production costs. Controlling the cost of production is by comparing the cost of a standard that has been set by the company with its actual cost. From these calculations, the management can determine the cost of parts that deviate both favorable or unfavorable nature and under the control of anyone. Difference in cost of production is profitable if the costs of production standards set larger than the actual production cost. While the difference in the cost of production is not profitable if the costs of production standards set smaller than the actual production cost. Small and Medium Industry"Batik SekarJagad Tanuraksan" is one of the manufacturing company engaged in the production with output in the form of batik cloth. These it are mass produces batik clothin bulk and serve orders from customersin both thelarge and small parties. Therefore thecompanyrequiresthe calculation of the difference in production cost analysis that generates accounting information useful in controlling production costs. Keywords: Production Cost, Analysis ofThe Difference inProductionCost, ProductionCost Control.
PENERAPAN HARGA POKOK PROSES SEBAGAI DASAR PENENTUAN HARGA JUAL PRODUK DENGAN METODE VARIABLE COSTING Mispiyanti, Mispiyanti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Determining the cost of production in this method the company produces a single product and product types are standard. There are two common methods used is the weighted average cost method and the method of fist in fist out (FIFO). In calculating the cost elements in the cost of production, there are several approaches that a full costing and variable costing. with the research conducted by the author should not apply a mark up percentage is too high, due to the higher mark up the higher the selling price targets. So that the product can not compete in the market because the price is too high. Keywords: Cost of Production, Cost of Prosess and Product Selling Price
ANALISIS CASH TURNOVER DAN RECEIVABLE TURNOVER Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Cash is a medium of exchange that allows management to run its business activities. In fact it is not uncommon that in fact the success of the company to maintain its survival depends on the ability to provide cash to meet financial obligations in a timely manner. Receivables are current assets that are expected to be converted into cash within one year or within one accounting period. Receivables generally arise from the company's core business. However receivables can also result from the presence of the principal outside business activities of the company. Cash and receivables are part or component of working capital so that the velocity of cash and accounts receivable turnover must be considered to achieve high levels of profitability due to higher cash turnover and accounts receivable turnover indicates the shorter the time dependent capital in cash and receivables. This indicates the efficiency in the use of working capital.

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