Persentase Biaya Bahan Baku, Biaya Tenaga Kerja, Biaya Overhead Pabrik Terhadap Harga Pokok Produksi Pada Pt. Maju Tambak Sumur

Arni, Yusni

doi:10.31851/neraca.v2i1.2228

Cited by 3 publications

(3 citation statements)

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“…At least three interesting phenomena are related to this topic (see Figure 3). First, around 63% of articles include the CoGS as part of the article title (Arni, 2018;Aprilia & Dewi, 2018;Gustinya & Melinawati, 2019;Astuti et al, 2020;Purwanto & Watini, 2020;Satriani & Kusuma, 2020;Rumambi et al, 2022;Sari, 2018;Supriatini et al, 2019;Widyastuti & Mita, 2018;Zen & Widodo, 2016). Second, most research on the CoGS was carried out in manufacturing companies.…”

Section: Figure 4 Number Of Managerial Accounting Articles On the Top...mentioning

confidence: 99%

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

Tambunan,

Widyaningdyah

2024

JAKO

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Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022. Research Methods. Relevant articles are filtered based on several selection criteria at the Indonesia National Indexer (SINTA), journals, and articles. The metadata of the articles is tidied via Zotero reference management software. The output is CSV and RIS files. MS Excel and Tableau processed CSV files for visualization and qualitative analysis purposes, and RIS files were analyzed by VOSviewer software to create research network maps based on keyword occurrences. Several reputable international journals are used as a comparison. Research Results and Findings. In 2011-2022, 21 of 441 SINTA 4-indexed journals contained 129 articles (6% of 2,300) on managerial accounting topics. These topics form six research clusters with highly varied occurrences, links, intensities, and publication periods. Sustainability-related issues are in the first cluster. In general, SINTA 4-indexed journals in Indonesia, including accounting-specific journals, have not placed managerial accounting as a particular priority. This research produces a bibliographic map of managerial accounting research in the 2011-2012 period, which can be used as a reference for further research, as well as contextual development of managerial accounting practices.

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Section: Figure 4 Number Of Managerial Accounting Articles On the Top...mentioning

confidence: 99%

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

Tambunan,

Widyaningdyah

2024

JAKO

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“…Biaya produksi perlu diperhatikan karena kesalahan dalam menentukan biaya produksi akan membawa pengaruh tidak baik terhadap kontinuitas usaha dan menyebabkan kegagalan bagi perusahaan yang bersangkutan. Komponen biaya produksi terdiri dari biaya bahan baku langsung, biaya tenaga kerja langsung dan biaya overhead pabrik [14]. Adapun data hasil penjualan (ekspor) produk non ritel Pertamina pada tahun 2019 disajikan pada Tabel 8 Berdasarkan Tabel 10 menunjukkan semakin besar jumlah penambahan MBC diperoleh taksiran biaya bahan baku yang semakin kecil.…”

Section: Komposisi Blending Optimalunclassified

Studi Literatur Potensi Blending Residu Oil MBC – PTCF Untuk Mfo Low Sulphur Sebagai Bahan Bakar Kapal Di Pt. Pertamina

Rizqi

Naryono

2023

Distilat: J. Tekn. Sep

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The International Maritime Organization issued a regulation to reduce sulphur content in ship fuel to a maximum of 0.5 wt% on January 1,2020. That is, the use of High Sulphur Fuel Oil as ship fuel must be replaced with Low Sulphur Fuel Oil. One type of LSFO can be produced as ship fuel MFO Low Sulphur is PTCF from PT. TPPI. However, PTCF viscosity value is relatively low, so a blending method with MBC from Cepu PPSDM is needed, which is a Low Sulphur Waxy Residue type residue with a high pour point value. Based on a journal review, determining the optimal blending point aims to determine the exact blending composition through the calculation of viscosity and pour point blending by refutas method and MBC:PTCF blending costs. This literature study aims to determine the effect of blending on viscosity, pour points, and the optimal blending composition on the characteristics of MFO

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“…The high-scale processed wood industry in production will tend to be efficient in factors related to the production process, so that the company can survive and develop rapidly (Sanjaya & Budhi, 2017;Adzana, et.al, 2020). Management performs these efficiencies mainly related to raw material costs and labor costs (Arni, 2018).…”

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confidence: 99%

Differences in the Performance of Permanent Employees and Contract Employees in the Furniture Industry

Firdaus

2021

jbmp

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Industri mebel merupakan sektor yang perkembangannya sangat kompetitif namuncenderung fluktuatif dalam permintaan. Penyerapan tenaga kerja yang tinggi pada industrimebel menuntut upaya efisiensi agar tenaga kerja tidak menjadi beban produksi, sehinggaperusahaan meenerapkan sistem kontrak pada karyawan. Tujuan penelitian ini untukmenganalisis apakah terdapat perbedaan yang signifikan antara kinerja pada karyawan tetapdengan karyawan kontrak. Penelitian dilakukan di 2 perusahaan di Jawa Timur. Tekniksampling menggunakan Cluster random sampling, sehingga diperoleh 50 karyawan tetap dan50 karyawan kontrak sebagai sampel penelitian. Teknik pengumpulan .data melaluikuisioner, studi pendahuluan, wawancara, observasi serta kajian publikasi ilmiah. Desainpenelitian ini Kuantitatif dengan pendekatan komparatif dua sampel. Analisis menggunakanIndependent Samples T Test dengan program SPSS versi 23. Hasil penelitian membuktikanbahwa terdapat perbedaan yang signifikan antara kinerja pada karyawan tetap dengankaryawan kontrak sebesar 1.820. Karyawan kontrak rata-rata memiliki kinerja lebih baik(mean 24,56) daripada karyawan tetap (mean 22,74) .

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Persentase Biaya Bahan Baku, Biaya Tenaga Kerja, Biaya Overhead Pabrik Terhadap Harga Pokok Produksi Pada Pt. Maju Tambak Sumur

Cited by 3 publications

References 0 publications

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

Studi Literatur Potensi Blending Residu Oil MBC – PTCF Untuk Mfo Low Sulphur Sebagai Bahan Bakar Kapal Di Pt. Pertamina

Differences in the Performance of Permanent Employees and Contract Employees in the Furniture Industry

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