Analisis Biaya Tambahan Dalam Hubungannya Dengan Decision Making Ud. Sinar Abadi Singaraja
Abstract
This study aims to determine (1) the separation of semi-variable costs into variable costs and fixed costs for determining the contribution margin in making order decisions at UD. Sinar Abadi Singaraja in 2020 and (2) applying differential costs in making order decisions at UD. Sinar Abadi. Singaraja in 2020. This research is a descriptive study with a quantitative approach. The subject of this research is UD.Sinar Abadi Singaraja and the object of this research is the differential cost in making pressure decisions. The data were collected using the documentation method, then analyzed using the least squares regression method and differential cost analysis. The results showed (1) the separation of semi-variable costs of Rp. 15,475,570 separated into variable costs Rp. 7,509,327.01 and fixed costs of Rp. 7.966.242.98 (2) analysis of differential costs in making order decisions states that, by issuing an additional cost of Rp. 1,353,257.4 for making pia cake skin can cover the variable cost of Rp. 21,344,950 as well as creating a positive contribution margin of Rp. 19,905,050 and providing additional profit for the company amounting to Rp. 18,551,792.6 so that the special orders offered can be accepted.
Downloads
References
Adnyana, I. P. A., & Dewi, M. S. (2020). Good Corporate Governance Enhancing Employee Performance. International Journal of Social Science and Business, 4(3), 400-406.
Adnyana, I. P. A., & Kusuma, G. P. E. (2020). The Concept of Karma Yoga and Its Relationship with Spiritual Intelligence and Employee Performance of LPD in Buleleng Regency. Journal of Business on Hospitality and Tourism, 6(2), 247-251.
Adolph Matz, dkk. 2015. Akuntansi Biaya Perencanaan dan Pengendalian Jilid 2. Jakarta: Erlangga.
Ahmad Dunia, Firdaus.2017. Akuntansi Biaya.Edisi ketiga.Jakarta:Salemba Empat.
Ahmad Kamaruddin.2018. Akuntansi Manajemen “Dasar-Dasar Konsep Biaya dan Pengambilan Keputusan,edisi kelima.Jakarta:Raja Grafindo Persada.
Andri. 2011. Analisis penerapan biaya relevan dalam menerima atau menolak pesanan khusus pada PT.Adinata Makasar.Skripsi Fakultas Ekonomi dan Bisnis Universitas Hasanudin.Makasar.
Ayuni, N. M. S., & Budiasni, N. W. N. (2019). The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District. International Journal of Social Science and Business, 3(4), 542-548.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.
Ayuni, N. M. S., Gorda, A. A. N. E. S., & Budiasni, N. W. N. (2019). ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK. Jurnal Ilmiah Manajemen dan Bisnis, 4(1), 1-11.
Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2019). The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng). International Journal of Social Science and Business, 3(3), 336-340.
Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2020). Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja. Jurnal Akuntansi Profesi, 11(1), 107-114.
Bungin, Burhan.2019.Metodelogi penelitian kuantitatif. Jakarta: Kencana Prenada Media Group.
Bustami Bastian, dan Nurlela.2009.Akuntansi Biaya “Melalui Pendekatan Manajerial.edisi pertama.Jakarta:Mitra Wacana Media.
Carter,W.K dan Usry,M.F.2009.Akuntansi Biaya(Cost Accounting) diterjemahkan Oleh Krista, Jakarta:Salemba Empat.
Dewi, K. T. S. (2020). The influence of spiritual intelligence and emotional intelligence on job satisfaction and nursing performance. International Journal of Social Science and Business, 4(1), 66-73.
Dewi, K. T. S., & Romayanti, K. N. (2020). Improving the Performance of Pkh Social Assistance Assessed by The Perspective of Social Intelligence Based on Catur Paramitha And Work Commitments. International Journal of Social Science and Business, 4(4), 467-474.
Dewi, K. T. S., Herawati, N. T., AK, S., Werastuti, D. N. S., & SE, A. (2015). Persepsi Pemilik Umkm Terhadap Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Dewi, M. S. (2020). Motivation moderates the effect of internal control systems and budgetary participation on individual performance. International Journal of Social Science and Business, 4(1), 32-39.
Dewi, M. S., Darmawan, N. A. S., SE, A., Werastuti, D. N. S., & SE, A. (2015). Faktor-faktor yang Mempengaruhi Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Bangli). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Dewi, M. S., Ferayani, M. D., & Kusuma, G. P. E. (2020). Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress. International Journal of Social Science and Business, 4(3), 444-454.
Ferayani, M. D., Herawati, N. T., AK, S., & SINARWATI, N. K. (2015). PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
Gasperz.V.2013.Ekonomi Manajerial “Pembuatan Keputusan Bisnis”,edisi kelima.Jakarta:PT.Gramedia Pustaka Utama.
Hansen dan Mowen.2019.Manajemen Biaya Akuntansi dan Pengendalian,edisi ketujuh buku 2.Jakarta:Salemba Empat.
Harahap, Sofyan. 2015. Teori Akuntansi, Jakarta: Raja Grafindo.
Hariadi, Bambang, 2012, Akuntansi Manajemen Suatu Sudut Pandang, edisi pertama, cetakan pertama, Penerbit: BPFE, Yogyakarta.
Kartika, R. D., Herawati, N. T., AK, S., ADIPUTRA, I. M. P., SE, S., & Si, M. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LAPORAN KEUANGAN PADA BAGIAN KEUANGAN SETDA KABUPATEN BULELENG. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).
kedua, Penerbit: Universitas Muhammadiyah, Malang.
Kholmi, Masiyah dan Yuningsih, 2012, Akuntansi Biaya, edisi pertama, cetakan
Made, D. H. I., Gde, B. I., Made, S. U., & Wayan, M. Y. I. G. (2019). Cultural management of economic resistance in Bali Aga community village of Kecamatan banjar district Buleleng. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 183-192.
Maher Michael, dan Edward B. Deakin. 2016. Akuntansi Biaya Edisi Empat. Jakarta: Erlangga.
Manullang, Marihot, dkk. 2005. Pengantar Managemen Keuangan. Jakarta: Andi Offset.
Mulyadi. 2019. Akuntansi Biaya.edisi kelima. cetakan kesembilan. Yogyakarta: UPP STIM YKPN.
Mulyadi.2014.Akuntansi Biaya.edisi kelima.cetakan kesembilan.Yogyakarta:UPP STIM YKPN.
Munawir, S, 2012, Akuntansi Keuangan dan Manajemen, edisi pertama, cetakan pertama, Penerbit : BPFE, Yogyakarta.
Muqodim.2015.Teori Akuntansi.edisi pertama.Yogyakarta:Ekonosia.
Mursyidi. 2010. Akuntansi Biaya Conventional costing, just In time, dan Activity Based Costing. Bandung: Refika Aditama.
Mursyidi.2018.Akuntansi Biaya.cetakan pertama.Bandung:Refika Aditama.
Ningsih, L. K., & Prastiwi, N. L. P. E. Y. (2019). Improving the Quality of Human Resources in Indigenous Village Institutions Through Work Culture Based on" Catur Marga" in Bali Aga Village, Buleleng Regency. International Journal of Social Science and Business, 3(3), 306-313.
Ningsih, L. K., Prastiwi, N. L. P. E. Y., & Ayuni, N. M. S. (2019). The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency. International Journal of Social Science and Business, 3(2), 77-85.
Pasek, G. W., Adnyana, I. P. A., & Satria, G. A. (2019). Effect Framing dalam Pengambilan Keputusan Investasi Tinjauan dari Kemampuan Numerik (Studi Eksperimen). KRISNA: Kumpulan Riset Akuntansi, 10(2), 125-130.
Prastiwi, N. L. P. E. Y., Ningsih, L. K., & Rianita, N. M. (2018). The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency. International Journal of Social Science and Business, 2(4), 245-250.
Prawironegoro,Darsono, dan Ari Purwanti.2019.Akuntansi Manajemen,edisi ketiga.Jakarta:Mitra Wacana Media.
Santosa, Darius. 2013. Peranan Analisis Biaya Defferensial Dalam Pengambilan Keputusan Keputusan Memproduksi Sendiri atau Membeli produk Garmen Guna Meningkatkan Laba (studi kasus Pada PT X): Bandung: Skripsi fakultas Ekonomi Universitas Widyatama.
Sugiri,Selamet.2015.Akuntansi Manajemen.edisi kedua.Yogyakarta:UPP AMP YKPN.
Sugiyono.2012.Metode Penelitian kuantitatif, kualitatif dan R&D. Bandung:Alfabeta.
Sugiyono.2019.Metode Penelitian Bisnis.Bandung:Alfabeta.
Sunarto.2014.Akuntansi Biaya.edisi pertama.Yogyakarta:Amus.
Supriyono,R.A.2013. Akuntansi Biaya dan Akuntansi Manajemen untuk Teknologi Maju dan Globalisasi. Yogyakarta: BPFE – Yoyakarta
Supriyono,R.A.2014. Akuntansi Biaya dan Akuntansi Manajemen untuk Teknologi Maju dan Globalisasi. Yogyakarta: BPFE – Yoyakarta.
Supriyono,R.A.2015.Akuntansi Biaya “Pengumpulan Biaya dan Penentuan Harga Pokok.edisi kedua.Yogyakarta:BPPE.
Trisnawati, N. L. D. E., Dewi, M. S., & Aryawati, N. P. A. (2020). Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure. International Journal of Social Science and Business, 4(3), 383-389.
Trisnawati, N. L. D. E., Pasek, G. W., & Kartika, R. D. (2019). The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District. International Journal of Social Science and Business, 3(3), 329-335.
Trisnawati, N. L. D. E., Rianita, N. M., & Kartika, R. D. (2020). Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes. International Journal of Social Science and Business, 4(3), 437-443.
Widilestariningtyas Ony, Sri Dewi Anggadini, dan Dony Waluya Firdaus. 2012. Akuntansi Biaya. Yogyakarta: Graha Ilmu.
Winata, I. G. K. A., Sanjaya, N. M. W. S., & Astana, I. G. M. O. (2020). Entrepreneurship Orientation and Holistic Marketing Mix in Creating Competitive Advantages Bumdes. Journal of Business on Hospitality and Tourism, 6(2), 87.
Winata, I. G. K. A., Satria, G. A., & Adnyana, I. P. A. (2019). The Role of the Business Environment, Supply Chain Management and Quality Management in Improving the Competitive Advantage of Small Business Retail. International Journal of Social Science and Business, 3(3), 314-320.
Witjaksono,Armanto.2013.Akuntansi Biaya.edisi pertama cetakan pertama. Yogyakarta:Graha Ilmu.
Home 
