The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

Nurhayati, Immas; Hariansyah, M.; Suharti, Titing

doi:10.32832/jm-uika.v11i1.2607

Cited by 4 publications

(4 citation statements)

References 4 publications

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“…Variable costs are costs whose amount depends on the number of products produced. Fixed costs are costs whose amount remains independent of the quantity produced (Nurhayati, 2020). The equation for calculating the payback period (PBP) is as follows: (Suliyanto.…”

Section: Methodsmentioning

confidence: 99%

Business Prospects for Hydroponic Vegetables in the Midst of The COVID-19 Pandemic : A Case Study on “Indah Berbagi Foundation”

Nurhayati

Rinda

2021

jm-uika

Self Cite

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The Covid-19 outbreak has occurred and has had a substantial impact on many aspects of public life that are not only a health problem, but also affect the world economy and the environment in various ways. It seems that no country can avoid it and is not affected by its existence, and Indonesia is no exception. The main objective of this study is to determine the economic resilience of the community in dealing with Covid 19 pandemic espesially in hydroponic vegetable business. Data were collected through in-depth interviews with hydroponic activists, documentation and observation conducted during September 2020. The collected data were analyzed through data triangulation. The results show that hydroponic vegetable business developed by Indah Berbagi Foundation has implemented the floating hydroponic method or also known as the Floating Raft method and the Nutrient Film Technique (NFT) system. Hydroponic vegetable business was profitable and the technology used compatible with characteristics of areas that have limited land. During the pandemic, the public demand for hydroponic vegetables increased quite high along with the increasing awareness of the public to consume healthy vegetables to maintain endurance, therefore in addition to providing good nutrition for body resistance during a pandemic. Using payback period method, it’s known that the hydroponic vegetable business can provide benefits and fast return on investment so that it is very useful in supporting the economic resilience of the community

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Section: Methodsmentioning

confidence: 99%

Business Prospects for Hydroponic Vegetables in the Midst of The COVID-19 Pandemic : A Case Study on “Indah Berbagi Foundation”

Nurhayati

Rinda

2021

jm-uika

Self Cite

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“…Most people have tasted this snack called cake jipang. This food is a food that is very popular with the wider community, both the poor, middle income and high income (Nurhayati, Hariansyah, et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

“…Jipang cake is a traditional food originating from Pinrang Regency that has been widely marketed in various regions of Pinrang Regency and some types have been marketed in various regions outside Pinrang Regency (Nurhayati, Hariansyah, et al, 2020;. One of the villages where jipang cake is made in Pinrang Regency is Mattiro Ade Village.…”

Section: Introductionmentioning

confidence: 99%

Entrepreneurship Development Training through Jipang Making Case Study

Musdalifah,

Sudirman,

Kadir

et al. 2024

jiip

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MSMEs are the most common economic activity carried out by the Indonesian people to generate income for survival. The role of MSMEs in the Indonesian economy is not only as a labor absorber, but also as a place to introduce local products to the international market. Mattiro Ade Village, Patampanua District, is an area in Pinrang Regency with the majority of the population working as farmers. One of the commodity products that are widely cultivated is rice. Therefore, this program focuses on the Service Activities of processing rice into jeepang, with the aim of building a creative and productive MSME sector and creating jobs. This Research and Service activity aims to understand and analyze the development of MSME entrepreneurship through a case study of making jipang in Mattiro Ade Village, Patampanua District, Pinrang Regency. The research method used was a survey with descriptive data analysis. The results showed that MSMEs making jipang cakes (Pilarbark D'legn) can be a new business opportunity that can be run by the local community. It is hoped that this will encourage community productivity, creativity and innovation in creating new things.

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“…The conventional cost accounting system is no longer appropriate because it can represent the costs incurred on products. The production cost of a product consists of 3 components, namely direct material costs, direct labour costs and factory overhead costs [10]. The conventional cost accounting system allocates overhead costs based on measuring production volume so that the overhead costs are the same for different products.…”

Section: Introductionmentioning

confidence: 99%

Production Cost Control using Activity-Based Costing Methods in Information Systems

Darudiato

Widjaja²

2022

ijicom

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Companies engaged in furniture manufacturing with marketing targets mostly abroad are faced with very tight price and quality competition that requires a more accurate production costing system than traditional methods, which are still widely used in Indonesia. In general, companies use cost calculation methods that pay attention to only one cost driver, resulting in deviations in the calculation of actual production costs. A production cost calculation method is proposed using activity-based costing to overcome this problem. Many companies have used this method in developed countries, showing improvements in calculating production costs. The activity-based calculation method takes into account the activities that are cost drivers and is taken into account in obtaining actual production costs. So that the cost planning for the management is better, in this study, calculations using traditional methods are shown, and the results are compared with the results of the activity-based costing (ABC) method. Then an analysis of the system needed for applying the information system-based ABC method and the proposed implementation is also carried out. The information system will help calculate costs faster and more accurately.

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The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

Cited by 4 publications

References 4 publications

Business Prospects for Hydroponic Vegetables in the Midst of The COVID-19 Pandemic : A Case Study on “Indah Berbagi Foundation”

Business Prospects for Hydroponic Vegetables in the Midst of The COVID-19 Pandemic : A Case Study on “Indah Berbagi Foundation”

Entrepreneurship Development Training through Jipang Making Case Study

Production Cost Control using Activity-Based Costing Methods in Information Systems

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