Analisis  Metode  Job  Order  Costing  Dalam  Menentukan  Harga  Pokok  Produksi  Pada  Srada  Lamp’s  Di  Gianyar

Dewi, Yuhana; Tripalupi, Lulup Endah; Zukhri, Anjuman

doi:10.23887/jjpe.v9i2.20146

Cited by 2 publications

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“…Dengan metode ini, biaya bahan baku langsung, tenaga kerja langsung, dan overhead pabrik ditelusuri dan dikumpulkan untuk setiap pekerjaan secara terpisah. Job order costing sering ditemukan di perusahaan yang memproduksi produk khusus, seperti perabotan kustom, proyek konstruksi, atau produksi berdasarkan pesanan khusus dari pelanggan (Dewi et al, 2017;Fitriany & Priyoherianto, 2023;Sitanggang et al, 2020).…”

Section: B Job Order Costing Dan Process Costing 1) Definisiunclassified

Analisis Harga Pokok Produk: Meningkatkan Keuntungan Diversifikasi Produk Stroberi Di Kabupaten Bandung

Saraswati,

Dinata,

Said

2024

JMM

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Abstrak: Petani stroberi di Desa Sukaresmi, Kabupaten Bandung menghadapi tantangan dalam pengelolaan penyimpanan buah yang singkat, dan mempengaruhi kestabilan pendapatan. Untuk mengatasi hal ini, diversifikasi usaha menjadi strategi penting untuk menambah nilai tambah produk stroberi sehingga meningkatkan pendapatan. Pembuatan sabun batang stroberi menjadi alternatif diversifikasi yang memerlukan pendekatan analisis sederhana untuk menentukan harga pokoknya. Metode perhitungan harga pokok yang digunakan meliputi alokasi biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Analisis ini penting untuk memastikan bahwa harga jual produk mampu menutupi biaya produksi dan memberikan margin keuntungan yang memadai. Hasil yang diharapkan adalah model perhitungan harga pokok yang efisien dan efektif untuk usaha sabun stroberi, yang dapat diaplikasikan oleh petani untuk memaksimalkan pendapatan dan menjamin keberlanjutan usaha. Pengabdian masyarakat ini diharapkan dapat menjadi panduan bagi petani stroberi untuk melakukan inovasi dan diversifikasi produk dengan memanfaatkan potensi sumber daya yang ada, dan melakukan analisis biaya pokok yang baik untuk meningkatkan kesejahteraan mereka melalui kegiatan usaha yang berkelanjutan.Abstract: Strawberry farmers in Sukaresmi Village, Bandung Regency, face challenges in managing the short shelf life of their fruit, which affects income stability. To address this, diversifying their business has become a key strategy to add value to strawberry products and increase income. The production of strawberry bar soap is one such diversification alternative, requiring a simple analytical approach to determine its cost price. The cost price calculation method includes the allocation of raw material costs, direct labor, and overhead expenses. This analysis is crucial to ensure that the selling price of the product covers production costs and yields a satisfactory profit margin. The expected outcome is an efficient and effective cost price calculation model for the strawberry soap business, applicable by farmers to maximize income and ensure business sustainability. This community service is hoped to serve as a guide for strawberry farmers to innovate and diversify products by utilizing existing resources and conducting a good cost analysis to improve their welfare through sustainable business activities.

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Section: B Job Order Costing Dan Process Costing 1) Definisiunclassified

Analisis Harga Pokok Produk: Meningkatkan Keuntungan Diversifikasi Produk Stroberi Di Kabupaten Bandung

Saraswati,

Dinata,

Said

2024

JMM

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“…Companies are burdened with higher costs for ordering raw materials (Kubasakova & Jagelcak, 2016) because purchases are made more frequently, especially for cheap products over long distances (Milewski, 2022) or there is a product that is damaged due to a failure in the production process, and the supplier cannot fulfill the raw materials in a short time so that it requires a longer lead time (Dewi et al, 2014), so it is necessary to maintain good cooperative relationships with suppliers so that raw material needs can be met properly (Rahayu et al, 2022).…”

Section: Problems With Just In Time Implementation a Factors That Mus...mentioning

confidence: 99%

Meta Analysis: Impact of Just in Time Implementation on Cost Efficiency and Profit

Urohman,

Suryana,

Pandin

2023

IJEFBS

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Excessive inventory results in losses for the industry due to capital being held back, increased storage costs, incurring tax and inventory insurance costs, the risk of falling prices and quality, and giving rise to the potential for damage and theft. Inventory shortages can also cause losses because they can disrupt the production process. This research identified and analyzed 20 journals related to the implementation and impact of just in time implementation. Implementing just in time can reduce inventory costs, increase time efficiency and production costs so that producers can focus more on quality and increase company profits. The implementation of just in time is accompanied by an increase in other higher costs, this can be caused by constraints in the supply chain and the risk of uncertain demand.

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Analisis Metode Job Order Costing Dalam Menentukan Harga Pokok Produksi Pada Srada Lamp’s Di Gianyar

Cited by 2 publications

References 0 publications

Analisis Harga Pokok Produk: Meningkatkan Keuntungan Diversifikasi Produk Stroberi Di Kabupaten Bandung

Analisis Harga Pokok Produk: Meningkatkan Keuntungan Diversifikasi Produk Stroberi Di Kabupaten Bandung

Meta Analysis: Impact of Just in Time Implementation on Cost Efficiency and Profit

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