This Author published in this journals
All Journal JURNAL AKUNIDA
Afif, Muhammad Nur
Fakultas Ekonomi Universitas Djuanda

Published : 3 Documents
Articles

Found 3 Documents
Search

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TEH SEDAP WANGI MENGGUNAKAN METODE HARGA POKOK PROSES PADA PT. SARIWANGI A.E.A

JURNAL AKUNIDA Vol 3, No 1 (2017): JUNE
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Original Source | Check in Google Scholar

Abstract

This research aims to determine production cost of Sedap Wangi tea using by cost method at PT. Sariwangi A.E.A. TheCalculation of cost production using by cost method process is collected in a production department. Cost method process used weighted average method. Methods and tools of the data collection by interview and collection of data obtained directly from the company, and the result of this research calculation the cost production by using cost method process Produce cost of production is same with the calculation by the company, so it can be said that the calculation of cost production at PT. Sariwangi A.E.A complies done. Calculation of the cost production is influenced by the product is lost in the process and load of cost. Cost of the highest production at PT. Sariwangi A.E.A contained in quartile 4 the period October-Decemberbecause in that period decreased production yield and many products lost in the process. Cost of production in the quartile 4 of Rp 54.742. Lowest Cost of production happen in quartile 2 period April-june, because the result of increased production in the period and not a lot of product is lost in the process. Cost of production in the quartile 2 of Rp 48.004.Key words : Cost of Production, Cost of Process Method

ANALISIS PERHITUNGAN HARGA POKOK PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE FIFO DAN AVERAGE DALAM MENENTUKAN HARGA POKOK PESANAN TEH MEREK TONG TJI PADA PT SEDAP HARUM AN ANALYSIS CALCULATION OF COST OF RAW MATERIAL INVENTORY USING FIFO AND AVERAGE IN ORDER TO DETERMINE THE COST OF TEA BRAND TONG TJI IN PT SEDAP HARUM

JURNAL AKUNIDA Vol 1, No 2 (2015): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Original Source | Check in Google Scholar

Abstract

This study aims to get the value of goods made by the company in determining the cost of the order tea brand Tong Tji at PT. Sedap Harum with a method LIFO, FIFO, and AVERAGE. Data analysis method used is by way of comparative descriptive describe and compare the results of calculations performed between LIFO, FIFO and AVERAGE. The results showed the results of the analysis of the calculation of the order cost brand Tong Tji using LIFO, FIFO, and AVERAGE shows there is a difference. The value of the results of calculation of the cost per kg of products is based on the LIFO method amounted to 23 237, 22 977 and the FIFO method of AVERAGE method amounted to 23 023. The calculation results indicate that the LIFO method produces estimates of high production costs so that the gross profit of the company that received low. While the value of the FIFO method and AVERAGE generate estimated production costs low with high gross profit.Keywords: Stock Price, Frequency and Bid-ask spreads

ANALISIS LAPORAN KEUANGAN RUMAH SAKIT BERDASARKAN KMK NOMOR 1981 TAHUN 2010 PADA RSUD CIMACAN

JURNAL AKUNIDA Vol 3, No 2 (2017): December
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Original Source | Check in Google Scholar

Abstract

This research was intended to determine the application in presentation of financial statements RSUD Cimacan full PPK-BLUD status with reference to the decree of the Minister of health (KMK) number 1981/MENKES/SK/XII/2010 about accounting guidelines of hospital public service agencies approved by Minister of finance number S-5342/MK.5/2010. Data analysis is qualitative descriptive with comparative method that is compare the application and presentation of financial statements prepared by RSUD Cimacan with financial statement based on KMK Number 1981 Year 2010. Complete components of financial statements comprise the balance sheet, operational reports, cash flow statements and notes to financial statements. The results showed that the presentation of financial statements of RSUD Cimacan full BLUD status generally has been in accordance with KMK Number 1981 Year 2010 in representation of financial statements, but have yet to present a cash flow statement based Government Accounting Standarts (SAP) according PP Number 71 Year 2010 for financial reporting entity in terms of consolidation, as well as a need for interested parties.Keywords : PPK-BLUD, KMK Number 1981 Year 2010, Financial statements