Penerapan Anggaran Biaya Produksi sebagai Alat Perencanaan dan Pengendalian Produksi pada PT. Surya Rengo Containers Cabang Surabaya

Setiyaji, Supri; Sya’ban, Ma’ruf; Rusmawati, S.Pd. Zeni

doi:10.23887/ekuitas.v4i2.12787

Cited by 2 publications

(2 citation statements)

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“…Definisi biaya yaitu Biaya adalah pengorbanan sumber ekonomi, yang diukur dalam satuan uang, yang telah terjadi atau kemungkinan terjadi untuk tujuan tertentu. Biaya sebagai Pengorbanan sumber ekonomi untuk memperoleh barang atau jasa yang diharapkan memberi manfaat sekarang atau masa yang akan dating [10]. Biaya overhead pabrik adalah biaya produksi yang dikeluarkan perusahaan selain biaya bahan baku dan biaya tenaga kerja langsung.…”

Section: Pendahuluanunclassified

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang

Oktaviani

Mardianto

Handayani

2023

INFEB

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This study aims to determine the effect of factory overhead costs and direct labor costs on sales results in Pak May Padang's baking pan business. Taking this title is based on the phenomenon that many business actors do not understand the calculation of production reports so that sales results are not clear, as we can see for ourselves business actors often neglect recording financial reports, the need to know sales results so that they can determine the number of products to be produced and sold in more detail. This study uses a type of quantitative research. The data taken is in the form of secondary data by conducting direct interviews with business owners, by preparing question materials and looking at records of factory overhead costs and direct labor costs during the period 2018 to 2022. This study conducted a classic assumption test, hypothesis testing using SPSS version 21. With the results of the study stating Seeing the results of the tests that have been carried out proves that partially Factory Overhead Costs have a significant effect on Sales Results, direct labor costs have no significant effect on sales results and simultaneously both variables have a significant effect on Sales Results, and can also be seen Adjusted R Square of 0.501 or 50.1% This means that 50.1% of the Sales Results variable is influenced by Factory Overhead Costs and Direct Labor Costs, the remaining 49.9% is influenced by other variables outside of this research variable.

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Section: Pendahuluanunclassified

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang

Oktaviani

Mardianto

Handayani

2023

INFEB

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“…The number of estimated costs increases as the level of production increases because the total variable costs increase with the increase in output [16]. Regarding the application of Flexible Budget, Shabira's research results show that with the application of Flexible Budget, the deviations that occur are not as large as static budget deviations because they are adjusted to the results of the resulting production volume and can be traced to the causes of deviations that occur in production activities [17].…”

Section: Flexible Budgetmentioning

confidence: 99%

A Collaboration of Quadruple Helix, Scenario Planning and Flexible Budget in Culinary Business in Facing Uncertainty at Pandemic

Windhyastiti¹,

Khouroh²,

Aristanto³

et al. 2023

JEFMS

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The number of food and beverage MSEs in East Java with a total of 746,732 occupies the second highest position in Indonesia. But unfortunately, during the pandemic, food and beverage MSMEs (both packaged food and beverage home industries as well as coffee shop businesses, depots and cafes) experienced an average decline of 63%. The condition of uncertainty due to the pandemic, which has forced the Government in each region to periodically issue PPKM policies, according to the level of conditions for the spread of Covid-19, has caused MSME actors to experience income uncertainty. Therefore, to help minimize business losses, it is important to implement scenario-based planning accompanied by setting a budget according to conditions (flexible budget). For example, if the area is at level 4 (100% work from home) then which scenario will be carried out and what is the estimated budget. Meanwhile, the implementation of the Quadruple Helix (government, academics, business people, and communities) will help increase MSME innovation to survive during the pandemic. This article explains the importance of Quadruple Helix collaboration, business scenario planning followed by the preparation of a flexible budget to deal with uncertainty during the pandemic

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Penerapan Anggaran Biaya Produksi sebagai Alat Perencanaan dan Pengendalian Produksi pada PT. Surya Rengo Containers Cabang Surabaya

Cited by 2 publications

References 0 publications

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang

Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang

A Collaboration of Quadruple Helix, Scenario Planning and Flexible Budget in Culinary Business in Facing Uncertainty at Pandemic

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