ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
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1 ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The research which has a characteristic of analytic descriptive with study case. It begin from September until November X Company has counted cost of goods manufactured and added material cost Rp ,03, supporting material cost Rp.0, labour cost Rp , and factory overhead cost Rp so the total amount Rp The total amount of cost production adds beginning merchandise inventory Rp then minus ending merchandise inventory Rp ,59 is cost of goods manufactured. After that, cost of goods manufactured adds inventory of finished goods (begining) Rp ,67 then minus inventory of finished goods (ending) Rp ,82, so we can get cost of goods sold Rp Sales in X Company in June 2009 is Rp In this research we can know that X Company uses market prices to determine price sells product which they produce in order to the company can compete in Indonesian textile market. Keywords: Cost of Goods Manufactured, Sales Price viii
2 ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan penerapan harga pokok produksi untuk menetukan harga jual produk pada perusahaan yang menghasilkan bahan untuk memproduksi kebutuhan primer dalam kehidupan sehari-hari.. Penelitian yang bersifat penelitian deskriptif analitis dengan pendekatan studi kasus. Penelitian ini dilaksanakan mulai bulan September hingga November Perusahaan X telah melakukan perhitungan harga pokok produksi dengan menjumlahkan biaya bahan baku sebesar Rp ,03, bahan penolong sebesar Rp. 0, biaya tenaga kerja sebesar Rp , dan overhead pabrik sebesar Rp , sehingga total biaya produksi sebesar Rp Total biaya produksi ditambahkan dengan persediaan awal Rp kemudian dikurangi persediaan akhir Rp ,59 menjadi harga pokok produksi. Setelah itu harga pokok produksi ditambahkan dengan persediaan barang jadi kain awal sebesar Rp ,67 lalu dikurangi persediaan barang jadi kain akhir sebesar Rp ,82, sehingga didapat perhitungan harga pokok penjualan Rp Penjualan yang terjadi pada Perusahaan X bulan Juni 2009 adalah Rp Dalam hasil penelitian ini diketahui bahwa Perusahaan X menggunakan harga pasar dalam menentukan harga jual produk yang mereka hasilkan agar Perusahaan dapat bersaing dalam pasar tekstil yang ada di Indonesia. Kata-kata Kunci: Harga Pokok Produksi; Harga Jual ix
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...viii ABSTRAK...ix DAFTAR ISI...x DAFTAR TABEL...xiv DAFTAR LAMPIRAN...xvi BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS Akutansi Biaya Pengertian Akuntansi Biaya Tujuan Akuntansi Biaya...8 x
4 Halaman 2.2 Konsep Biaya Pengertian Biaya Perbedaan Biaya dan Beban Klasifikasi Biaya Biaya Produksi Pengertian Biaya Produksi Unsur-unsur Biaya Produksi Biaya Bahan Baku Biaya Tenaga Kerja Biaya Overhead Pabrik Harga Pokok Produksi Pengertian Harga Pokok Produksi Metode Penentuan Harga Pokok Produksi Metode Pengumpulan Harga Pokok Produksi Metode Harga Pokok Proses Metode Harga Pokok Pesanan Perbedaan Harga Pokok Proses dan Harga Pokok Pesanan Penetapan Harga Jual Produk Pengertian Harga Jual Faktor-faktor Yang Mempengaruhi Harga Jual Penentuan Harga Jual Berdasarkan Metode Proses Penentuan Harga Jual Berdasarkan Metode Pesanan Metode Penetapan Harga Jual Kerangka Pemikiran dan Hipotesis...47 BAB III METODOLOGI PENELTIAN Lokasi dan Waktu Penelitian...50 xi
5 3.2 Objek Penelitian Metode Penelitian Jenis Data Teknik Pengumpulan Data Teknik Pengolahan Data Operasional Variabel...53 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Sejarah Perusahaan Struktur Organisasi dan Uraian Tugas dan Wewenang Proses Produksi Penetapan Biaya Produksi Penetapan Biaya Bahan Baku Penetapan Biaya Bahan Baku Penolong Penetapan Biaya Tenaga Kerja Penetapan Biaya Overhead Pabrik Pembahasan Perhitungan Harga Pokok Produksi Di Perusahaan X Biaya Bahan Baku Biaya Bahan Penolong Biaya Tenaga Kerja Biaya Overhead Pabrik Total Harga Pokok Produksi Penetapan Harga Jual Perusahaan Dengan Metode Ful Costing Laporan Laba Rugi Per Jenis Kain Dengan Metode Full Costing...96 xii
6 4.2.4 Evaluasi Perhitungan Harga Pokok Produksi Dengan Penentuan Harga Jual BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA.105 LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) 107 xiii
7 DAFTAR TABEL Halaman Tabel I Tabel II Perbedaan Harga Pokok Pesanan Dan Harga Pokok Proses...40 Perhitungan Harga Jual Dengan Cost Plus Pricing Berdasarkan Pendekatan Full Costing...44 Tabel III Perhitungan Harga Jual Dengan Cost Plus Pricing Berdasarkan Pendekatan Variable Costing...44 Tabel IV Tabel V Formula Kain...72 Harga Satuan Biaya Bahan Baku...72 Tabel VI Volume Produksi Bulan Juni Tabel VII Penjualan Per Jenis Kain Menurut Harga Pasar...76 Tabel VIII Pemakaian Bahan Baku Benang Per Jenis Kain...76 Tabel Ix Biaya Tenaga Kerja Langsung Juni Tabel X Biaya Tenaga Kerja Tidak Langsung Juni Tabel XI Makloon Grey Periode Juni Tabel XII Total Biaya Tenaga Kerja Juni Tabel XIII Biaya Overhead Pabrik Juni Tabel XIV Biaya Overhead Per Jenis Kain Juni Tabel XV Tabel XVI Tabel XVII Harga Pokok Penjualan Periode Menurut Perusahaan...81 Harga Pokok Penjualan Periode Juni 2009 Menurut Penulis...82 Biaya Produksi...84 Tabel XVIII Persediaan Barang Dalam Proses Awal Juni xiv
8 Tabel XIX Persediaan Barang Dalam Proses Akhir Juni Tabel XX Tabel XXI Tabel XXII Tabel XXIII Harga Pokok Produksi...86 Persediaan Barang Kain Jadi Kain Awal...87 Persediaan Barang Kain Jadi Kain Akhir...87 Harga Pokok Penjualan...88 Tabel XXIV Harga Pokok Penjualan Per Kg...88 Tabel XXV Biaya Administrasi Dan Umum...90 Tabel XXVI Biaya Pemasaran...90 Tabel XXVII Pendistribusian Biaya Admnistrasi & Umum...91 Tabel XXVIII Pendistribusian Biaya Admnistrasi & Umum Per Kg...91 Tabel XXIX Pendistribusian Biaya Pemasaran...92 Tabel XXX Pendistribusian Biaya Pemasaran Per Kg...92 Tabel XXXI Harga Jual Per Jenis Kain...93 Tabel XXXII Harga Jual Per Jenis Kain Per Kg...94 Tabel XXXIII Perhitungan Laba Rugi Metode Ful Costing...96 Tabel XXXIV Laporan Laba Rugi Menurut Perusahaan...97 Tabel XXXV Laporan Laba Rugi Menurut Penulis...98 xv
9 DAFTAR LAMPIRAN Halaman Lampiran A Struktur Organisasi.106 xvi
ABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
ABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is
ABSTRAK. Kata-kata kunci: harga pokok produksi, job-order costing method. vii. Universitas Kristen Maranatha
ABSTRAK PT X merupakan perusahaan manufaktur yang bergerak di bidang percetakan offset yang berproduksi berdasarkan pekerjaan yang diterima. Perusahaan menggunakan joborder costing method dalam perhitungan
ABSTRACT. Keyword: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost. vii. Universitas Kristen Maranatha
ABSTRACT This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
ABSTRACT. keywords: Cost-Volume-Profit, profit target, sales volume, optimum profit. vii Universitas Kristen Maranatha
ABSTRACT This research entitled The Benefit of Cost-Volume-Profit Analysis as A Tool for Assisting Management to Determine Optimum Profit. This research is based on an idea about the importance of Cost-Volume-Profit
ABSTRACT. Key words: product attributes, Blackberry and customer loyalty. viii. Universitas Kristen Maranatha
ABSTRACT Through the product attributes a company can differentiate its products with competitors' products that can also becoming an important element in the life cycle of a product in order to create
ABSTRACT. Keywords: production costs, transportation costs, selling prices, activity-based. viii
ABSTRACT Sale price set by a firm depends on the production cost and non-production costs. Production costs consist of raw material costs, direct labor costs, and overhead costs. Non-production costs consist
ABSTRACT. : Job order costing and selling price. Universitas Kristen Maranatha
ABSTRACT Globalization and free trade create competition becomes more intense. Therefore, the industrial sector in the country should be able to produce products that can compete with foreign products.
ABSTRACT. Keyword: operational audit, effectiveness and employee performance. vii. Universitas Kristen Maranatha
ABSTRACT Operational audit was quality controlling for activity of employee which hoped can support reached company objective in a comprehensive manner. Operational audit done by independent and competent
ABSTRACT. Keywords: cost of goods, full costing, variable costing, operating income
ABSTRACT The upcoming AEC which will be applied at the end of 2015, makes the government concentrates at manufacture industry. Thus, the cost of goods manufactured in this sector is an important information
ABSTRAK. Kata-kata kunci: harga jual, harga pokok produk, job order costing method, full costing, variable costing. Universitas Kristen Maranatha
ABSTRAK Dalam suatu perusahaan industri manufaktur, penetapan harga jual produk menjadi hal yang penting. Karena melalui penetapan harga jual, perusahaan dapat memperkirakan profit yang akan diperolehnya.
ABSTRACT. viii Universitas Kristen Maranatha
ABSTRACT The bread is a source of foods rich in carbohydrates consumed by the potential and practical. But the bread has a very short expiry, then the physical distribution must be done properly. Activities
ABSTRACT. Keywords : Capital Budgeting, Payback Period, Net Present Value, Internal Rate of Return, dan Profitability Index.
ABSTRACT Iraq state planning to invest around $ 130 billion over the next five years. Iraq state will increase natural gas production and refinery capacity. So that the Iraq state will benefit to triple
ABSTRACT. Keywords: Activity Based Costing (ABC) dan Cost of Good Manufactured (COGM) vii. Universitas Kristen Maranatha
ABSTRACT This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from
ABSTRACT. Key words: Job order costing method. vii. Universitas Kristen Maranatha
ABSTRACT Determining the cost of production can be determined by an effective and efficient when companies apply cost of production is the right way. There are two methods to determine and collect the
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRAK. Kata Kunci : Modul barang, pemasok, pembelian, penjualan, jurnal, laporan laba rugi, metode average, metode AHP.
ABSTRAK Pembuatan aplikasi yang mencakup analisa perancangan dan dokumentasi ini, dibuat berdasarkan permintaan dari pihak toko Union Electronic. Pembuatan aplikasi ini bertujuan untuk membantu proses
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Meningkatnya persaingan dalam dunia usaha saat ini, maka setiap perusahaan akan berusaha untuk dapat mempertahankan kelangsungan hidup perusahaannya dengan menghasilkan produk berkualitas dan harga
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ABSTRAK Seiring dengan perkembangan zaman saat ini, industri otomotif merupakan pasar industri yang dibutuhkan oleh masyarakat. Berdasarkan sebuah survey yang menunjukkan bahwa industri otomotif merek
DAFTAR ISI. 2.1 Analisis Peluang Universitas Kristen Maranatha
DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii SURAT PERNYATAAN TIDAK MENGADAKAN PENELITIAN MENGGUNAKAN PERUSAHAAN... iv PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRAK. Keyword : inventory, income tax. Universitas Kristen Maranatha
ABSTRAK Pada saat sekarang ini, kurang stabilnya iklim perekonomian di indonesia, ketatnya persaingan antara perusahaan dan juga inflasi mengakibatkan perusahaan harus mencari alternatif untuk dapat tetap
E. Analisis Data...29 BAB IV. HASIL PENELITIAN DAN PEMBAHASAN...31 A. Gambaran Subyek Penelitian Distribusi jenis kelamin pasien tuberkulosis
DAFTAR ISI KATA PENGANTAR...viii DAFTAR ISI...x DAFTAR GAMBAR...xiii DAFTAR TABEL...xiv DAFTAR LAMPIRAN...xvi INTISARI...xvii ABSTRACT...xviii BAB I. PENDAHULUAN...1 A. Latar Belakang Masalah...1 B. Perumusan
PENGARUH GREEN MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK HIJAU TEH KOTAK ABSTRAK
PENGARUH GREEN MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK HIJAU TEH KOTAK ABSTRAK Tujuan dari penelitian ini adalah mengetahui pengaruh green marketing mix yang terdiri dari produk, promosi, harga dan
ABSTRAK. Kata kata kunci: Pengumpulan Biaya Produksi Pesanan, Job Order Costing Method, Penetapan Harga Jual. vii. Universitas Kristen Maranatha
ABSTRAK Di tengah persaingan yang semakin ketat, suatu perusahaan harus bersaing agar mampu mempertahankan eksistensinya dan mencapai tujuan laba yang diinginkan perusahaan agar memiliki kemampuan untuk
ABSTRACT. ix Universitas Kristen Maranatha
ABSTRACT Promotion through advertisements for the purpose of product introductions in the community one brand Indomie instant noodle products. In this case Indomie is the brand of the product that has
ABSTRACT. Keywords : capital budgeting, PP, DPP, NPV, IRR, PI. Universitas Kristen Maranatha
ABSTRACT The economics growth in Indonesia which it is rapidly makes companies try to increase their production. But it does not necessarily improve the efficiency in terms of cost so that the required
ABSTRACT. Keywords: Accounting Information Systems sales of merchandise, sales activity. Universitas Kristen Maranatha
ABSTRACT All companies carry out the sales process, implemented by the sales activity, to gain profit reply in accordance with company objectives. The sale must be imported in large quantities. The number
ABSTRAK. terdiri dari empat variabel independen yaitu product, price, place, promotion dan satu
ABSTRAK Penelitian ini bertujuan untuk mengetahui persepsi konsumen terhadap bauran pemasaran produk Chatime di Bandung serta untuk mengetahui besar pengaruh bauran pemasaran terhadap keputusan pembelian
ABSTRACT. Keywords: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT This research was conducted in Perkebunan Nusantara VIII Corporate. The objective of research is to identify quality level of implementation of Management Control System and to identify does the
ABSTRACT. Keywords: supplier, Strategy-Activity Based Management, Activity Based Costing System, profitability. Universitas Kristen Maranatha
ABSTRACT The market that has been affected by the globalization makes the competition in business world becomes increasingly tight. Textile industry is one of the industries that affected by the global
ABSTRACT. Key word : Prevention Cost, Appraisal Cost, Internal Failure Cost, External Failure Cost, and Cost Control Product. viii
ABSTRACT Quality cost is a part of production cost, that has big influence in the production cost. Quality cost is important in industries to determine production cost. The purposes of this research are
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penentuan harga pokok produksi harus dilakukan dengan tepat karena hasilnya akan berpengaruh pada penetapan harga jual. Dalam menghitung harga pokok produksi dibutuhkan informasi yang handal mengenai
ABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
ABSTRACT. Keywords: Service quality, customer loyalty, tangible, realibility, responsiveness, assurance, empathy. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the influence of service quality which consists of tangible, realibility, responsiveness, assurance, and empathy toward customer loyalty
ABSTRACT. Keywords: Machine, PSAK No.16 Revision 2011, Recognition and Measurement. viii Universitas Kristen Maranatha
ABSTRACT The purpose of doing the application of PSAK No. 16 is to find out how the initial recognition and presentation of fixed assets such as machinery in the financial statements. The object of research
ABSTRACT. THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT.
ABSTRACT THE INFLUENCE OF INTERNAL AUDIT AS A TOOL OF CONTROL TO PREVENT EMPLOYEE FRAUD AT PT. BANK X (Study of Internal Auditor PT. Bank X) Internal Audit is an appraisal function within an organization
ABSTRACT. Keywords :Cost Of The Process, Cost Accounting. vii. Universitas Kristen Maranatha
ABSTRACT System cost of this process is generally used in industries manufacturing process produces the same end product identical. System cost of the process is also used in industrial processes are continuous
ABSTRACT. Key Words: Financial Ratio Analysis, Bankruptcy Prediction with Altman, Foster, Zmijewski And Springate Model.
ABSTRACT In 2008 th global crisis had aftermath financial failure and economic failure to many big firms and caused the firm failed to maintain its survival. The firms failure had make disadvantages to
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Kata Kunci: Demand forecasting, Trend Linier method, agregat planning, efficiency. vii. Universitas Kristen Maranatha
ABSTRACT Aggregate planning is the supporting factor that is very important to perform operations function. By developing aggregate planning, a company can smooth production process, keep demand and supply
ABSTRACT. Keywords: Standard costing, production costs, efficiency.
ABSTRACT This research intends to give an example or model of the application of standard costing for production cost of shoes in a shoe factory 'X' in Bandung, so it can give a guidance to manager in
ABSTRAK. Kata kunci : Harga Pokok Produksi, Absorption Costing, Variable Costing. Universitas Kristen Maranatha
ABSTRAK Dalam situasi ekonomi dunia saat ini dimana kenaikan harga Bahan Bakar Minyak yang sangat tinggi menyebabkan peningkatan pada biaya produksi dan efek lanjutnya adalah daya beli konsumen menurun.
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. TIDAK MENGGUNAKAN PERUSAHAAN...
DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii SURAT PERNYATAAN MENGADAKAN PENELITIAN TIDAK MENGGUNAKAN PERUSAHAAN... iv PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT. vii Universitas Kristen Maranatha
ABSTRACT PT.ALENATEX is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes is
ABSTRAK. Kata Kunci : Java Server Pages(JSP), struts, ibatis, dan mysql
ABSTRAK Aplikasi inventory dan accounting untuk toko safari ini merupakan aplikasi yang digunakan untuk pencatatan bahan bahan baku dan barang jadi dalam gudang, purchase order, delivery order, sales order,
ABSTRACT. Keywords : experiential marketing, repeat purchase. Universitas Kristen Maranatha
ABSTRACT Bandung coffee house is one of the coffee shop located in the city of Bandung. Bandung Coffee House serves the variants of the local coffee (toraja, Aceh, Gayo land, Kintamani, Lintong, roared,
ABSTRACT. Keywords: Internal Auditing, Internal Control Sales. Universitas Kristen Maranatha
ABSTRACT Sales is an element that plays an important role for the company, because of this activity the company earns revenue. Good internal control of sales activity is necessary, for execution of sales
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. Keywords: cost of quality, sales, customer satisfaction
ABSTRACT Company need to calculate their cost of quality in production activities. Then, the company possible to produce high quality products, customer satisfaction can be achieved, demand and also increasing
ABSTRACT. Keywords: Nokia, Product Quality, Loyalty. viii. Universitas Kristen Maranatha
ABSTRACT In the present era, the development of technology in the world is progressing very rapidly, it also led to competition in the world of business and technology increasingly stringent. This is what
ABSTRACT. Keywords: Relevant costs, accept or reject special order. vii
ABSTRACT PT.DALIATEX KUSUMA is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes
ABSTRACT. Keywords : The Role of Internal Audit, Good Corporate Governance. vii. Universitas Kristen Maranatha
ABSTRACT Corporate Governance has become an interesting issue since the last decade.world organizations like the World Bank and the Organization For Economic Cooperation and Development (OECD) participated
Key Word: Stimulus Advertising, Sound, Musik, Picture, Brand Awareness
ABSTRAC Brand has an important role for a company's survival because brand put a value. In order to face competition in the market, it is very important for companies to develop sustainable competitive
ABSTRACT. Keywords: Marketing mix, and purchase decision process. viii Universitas Kristen Maranatha
ABSTRACT This research is motivated by the marketing mix is commonly called 4P, namely product, price, place, and promotion. The purpose of this study was to analyze the effect of the marketing mix to
dimana pada pesanan A selisihnya sebesar Rp ,00 dan pada pesanan B selisihnya sebesar Rp ,00. Dalam menetapkan harga jual dibutuhkan
ABSTRAKSI Meningkatnya persaingan dalam dunia usaha saat ini, setiap perusahaan akan berusaha untuk dapat mempertahankan kelangsungan hidup perusahaannya dengan menghasilkan produk berkualitas dan harga
ABSTRAK. Kata kunci : Activity Based Costing System dan Harga Pokok Produk. Universitas Kristen Maranatha
ABSTRAK Penelitian ini membahas tentang perbandingan perhitungan harga pokok produk di PT. X menggunakan metode konvensional dan metode activity based costing system. PT. X ini merupakan sebuah perusahaan
ABSTRACT The Relation Between Applying Internal Audit Profession Standard With Realization of Good Corporate Governance PT. POS Indonesia (Persero)
ABSTRACT The Relation Between Applying Internal Audit Profession Standard With Realization of Good Corporate Governance at PT. POS Indonesia (Persero) This research owns target to find out whether applying
ABSTRACT. Keywords: Selling Price, Target Costing, Production Costs.
ABSTRACT This study aims to determine how the approach of target costing can be used as a means of determining the selling price and production cost efficiency. The type of data used is quantitative and
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii Universitas Kristen Maranatha
ABSTRACT Plastic company in Indonesia each year has increased demand for plastic orders from society, and therefore companies are required to comply. This study uses a descriptive analysis. To take the
II.7.3 Stored Procedured II.7.4 Trigger II.8 C# II.9 Akuntansi II.9.1 Laba Rugi II.9.2 Average Method II.9.
Abstrak Pembuatan aplikasi yang mencakup proses pencatatan data hasil produksi, pencatatan karyawan, penggajian, proses pembelian, proses penjualan, pencatatan data pelanggan dan pemasok, dilakukan secara
ABSTRAK. Kata-kata kunci: Harga pokok produksi, metode job order costing, biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi dengan menggunakan metode job order costing. CV. X menerapkan metode job order costing dalam mengumpulkan biaya produksinya..
ABSTRACT. Keywords : Television Advertising and Purchasing Decision. vii. Universitas Kristen Maranatha
ABSTRACT This study discusses the general idea of how the influence of television advertising on purchasing decision (case study advertising Pocari Sweat "Youth Sweat and Beautiful"). The sample in this
ABSTRACT. employee motivation. Keywords: management control systems, human resources (compensation) and. Universitas Kristen Maranatha
ABSTRACT Each company, of course, expect that the resulting products and services in accordance with the goals which they expect by way of combining all available resources. The most important asset that
ABSTRAK. iii. Universitas Kristen Maranatha
ABSTRAK Industri tekstil mempunyai peran yang penting dalam menunjang pembangunan di Indonesia karena produk tekstil di Indonesia sudah dapat diperhitungkan keberadaannya di pasar internasional sehingga
BERITA NEGARA REPUBLIK INDONESIA Kementerian Hukum dan HAM. Kewarganegaraan. Bentuk Formulir. Pengurusan.
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ABSTRACT. Keywords: Safety Stock, Lead Time, Reorder Point dan Total Inventory Cost, EOQ (Economic Order Quantity) method. viii
ABSTRACT Inventory is an important factor to be planned and controlled in the best possible. In inventory control and planning,policy is needed so that the good operation can produce the optimal number
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT This study aimed to test whether the discipline of work affecting the performance of the Regional Water Company employees Tirtawening Bandung. The study was conducted on the distribution of clean
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Aggregate production planning is planning and organizing earlier regarding the people, materials, machines, and other equipment as well as capital goods which is necessary to produce the goods
ABSTRACT. Keywords: sensitivity, response, brand extension
ABSTRACT Brand plays a role in a company to run the competition in the business world. Competition situation in the business world in today s changing very drastically that it become increasingly competitive.
ABSTRACT. Keywords: cost of product, activity-based costing, overhead cost, selling price
ABSTRACT Generating an annually increasing and consistent profit is one of the goals for every company, including PT Pos Indonesia. Based on their financial statements for the last 3 years, it can be seen
ABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
ABSTRACT Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma The purpose of this research is to know the method of determining the selling price by the company and
ABSTRACT. Key words: internal audit, effectiveness, control of raw materials. Universitas Kristen Maranatha
ABSTRACT Through a review of activities textile company, in the operations requires a raw material used for production processes that produce finished goods to be sold to consumers or customers. In carrying
ABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
ABSTRACT. Keywords: DER, ROA, ROE, EPS, and Stock Price. viii Universitas Kristen Maranatha
ABSTRACT Along with the progress of mining industry, there is a capital needed for business expansion. An effort to obtain using go public process that makes investor investment in stock. Observer intends
ABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
ABSTRACT One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units
ABSTRACT. Keywords: Income Tax clause 21. Universitas Kristen Maranatha
ABSTRACT There are four methods of cutting income tax clause 21 of Income Tax : clause 21 covered employees, income tax borne by the employer clause 21, Article 21 provided in the form of tax allowances,
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
ABSTRACT The purpose of this study was to analyze the uses of relevant costs and to determine the factors that should be considered by the manager in making decisions whether to accept or reject a special
ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
iii UNIVERSITAS KRISTEN MARANATHA
ABSTRAK Perhitungan harga pokok, pengelompokkan dan pembebanan biaya yang tepat dan akurat merupakan beberapa hal yang harus dilakukan sebelum menetapkan harga jual. Kesalahan dalam hal ini akan menyebabkan
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Tujuan penelitian ini adalah untuk menjelaskan bagaimana perusahaan sudah menggunakan prosedur akumulasi biaya Job Order Costing dalam menghitung biaya produksinya, mengetahui cara penetapan harga
ABSTRAK. Kata kunci: biaya relevan, keputusan, menerima atau menolak, pesanan khusus. vii. Universitas Kristen Maranatha
ABSTRAK CV X merupakan perusahaan manufaktur yang memproduksi sepatu. Perusahaan manufaktur sering mengalami masalah dalam pengambilan keputusan untuk menerima atau menolak pesanan khusus. Dalam pengambilan
ABSTRACT. Keywords: Television advertising, customer interest in purchasing. Universitas Kristen Maranatha
ABSTRACT Campaign on television today much in demand to introduce and promote products to the public. Media advertising campaign on television is considered the most effective way to increase sales of
ABSTRACT. Keyword: PT. Elastico, Manual, Web Application, Data/Stock Processing, Clothes, Order, User, Report, Accounting
ABSTRACT The evolution of information technology is really advancing in this era.a change in manual clothes inventory processing would be very helpful for PT. Elastico's data processing. The clothes inventory
ABSTRACT. Keywords: Cost, Selling Price, and Job Order Costing. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the application and calculation of cost of production and determine the selling price determination. The object of this study is the CV. MAWAHEEJRA located in Bandung
ABSTRACT. Nurmalasari, 2009, The Influence of Sales Promotion to Customer Loyalty, under supervision of Faisal Afif
ABSTRACT Nurmalasari, 2009, The Influence of Sales Promotion to Customer Loyalty, under supervision of Faisal Afif Based on the observation, indetified that Pearson correlation number between the sales
ABSTRACT. Keywords: Income Tax Act No. 36 In 2008, Income Tax Act No. 17 In 2000, income tax payable. vii Universitas Kristen Maranatha
ABSTRACT Tax is one important source of state revenue to advance the state revenue. The company is recognized as a business entity required to withhold income tax of Article 21 of its employees. The purpose
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini membahas mengenai analisis proses bisnis yang terjadi di PT.X dan melakukan pengembangan proses bisnis. Perusahaan dapat menjalankan proses bisnisnya agar lebih efektif dan efisien.
ABSTRACT. Keywords: Inventory, inventory control, ABC classification, EOI Multiple Item method, efficiency cost inventory. vii
ABSTRACT In performing its operation, a company must have inventory to satisfy the consumers needs. Inventory is needed to perform the production process, thus a company must control the inventory. One
ABSTRACT. Keyword : Data handling,accounting,report. vii Universitas Kristen Maranatha
ABSTRACT Along with the development of a company, then there will be more transaction and more data which will be kept by the company. The company has to cautious with this problem if the company still
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Laptop sudah menjadi kebutuhan yang tidak terpisahkan dari masyarakat di jaman sekarang ini. Apapun pekerjaan yang dijalani, namun kebutuhan terhadap laptop semakin berkembang. Hewlett-Packard
ABSTRAKSI. Universitas Kristen Maranatha
ABSTRAKSI PD Lancar adalah sebuah organisasi, sehingga sangat membutuhkan sistem komputerisasi yang akan digunakan dalam mengumpulkan, menyimpan dan mengolah data untuk menghasilkan informasi yang akan
ABSTRACT. Keywords: Cost-volume-profit analysis, BEP, Planning profit, Cost, Sales volume, Sales price. Universitas Kristen Maranatha
ABSTRACT Tight competition made manager s company trying to defend their business activities. The measurement which is often uses to value management successful or not is profit. Profit influenced by sales
ABSTRAK. Kata kunci: green marketing mix, minat beli. viii. Universitas Kristen Maranatha
ABSTRAK Sejak beberapa dekade terakhir kesadaran masyarakat dunia akan pentingnya pelestarian lingkungan semakin meningkat, peningkatan ini dicetuskan oleh adanya kekhawatiran besar kemungkinan terjadinya
DAFTAR ISI. ABSTRAK...vii. KATA PENGANTAR...viii. DAFTAR ISI... x. DAFTAR GAMBAR... xv. DAFTAR TABEL...xxii BAB I PENDAHULUAN... 1
DAFTAR ISI Halaman ABSTRAK...vii KATA PENGANTAR...viii DAFTAR ISI... x DAFTAR GAMBAR... xv DAFTAR TABEL...xxii BAB I PENDAHULUAN... 1 1.1 Latar Belakang... 1 1.2 Perumusan Masalah... 3 1.1 Pembatasan Masalah...
ABSTRACT. Keywords: Financial Statement, Profitability Ratio, Solvency Ratio and Liquidity Ratio. viii. Universitas Kristen Maranatha
ABSTRACT This study uses analysis of financial ratio to assess the financial statement of a bank. The sample of this study is PT Bank Central Asia, Tbk. The researcher uses the financial statement of 2007-2010
ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
ABSTRACT. Optimistic assumptions using the Discount Rate by 30% Net Present Value (NPV) feasible
ABSTRACT Plant Farma PT. Kimia Bandung is a State Owned Enterprise that moves in the pharmaceutical field. In defending its existence PT.Kimia Farma Plant Bandung doing business development with the addition
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Sebagaimana kita tahu pajak merupakan sumber pembiayaan negara yang paling besar. Penerimaan dari sektor pajak sangat mendukung terlaksananya pembangunan di berbagai sektor sebagai wujud pelayanan