Dewi, Mia Pristia (2022) PENERAPAN COST OF GOODS PRODUCTION BABY SHOES DENGAN MENGGUNAKAN JOB ORDER COSTING METHOD PADA STUDI UMKM AMIRA SUKAPURA JAKARTA UTARA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
MSMS are very helpful in the profitable process, as well as encouraging the MSME economy so that when it comes to generating employment, thereby reducing the number of unemployed in Indonesia. During the Covid-19 period, many businesses were not operating as a result of companies being no longer ready to bear production costs. During the pandemic, 94.69% of companies experienced a decline in sales. Supported by business scale, sales decreased by 75%, experienced by 49.01% ultra micro businesses, 43.3% micro businesses, 40% small businesses, and 45.83% medium businesses. The aims of this research are: (1) to identify and analyze the implementation of Cost Of Goods Production Baby Shoes Amira Sukapura, North Jakarta. (2) identify and analyze MSME Amira to identify the Job Order Costing and Process Costing methods. (3) knowing and analyzing MSME Amira determines the Cost of Production using the Job Order Costing Method. The method used in this research is semi-structured interviews and participatory observation, with the data collection process carried out through the stages of the primary data collection process and secondary data collection. Based on this, the authors of the MSME research are interested in knowing the comparison of the calculation of Amira’s MSME Baby Shoes with accounting theory in determining the cost of production by taking the title “Implementation of the Cost of Goods Production of Baby Shoes by Using the Job Order Costing Method in the MSME Study of Amira Sukapura, North Jakarta.” UMKM sangat membantu dalam proses menguntungkan, serta mendorong dalam bidang perekonomian UMKM agar saat menghasilkan lapangan kerja sehingga mengurangi jumlah pengangguran di Indonesia. Pada masa Covid-19, banyak usaha yang tidak beroperasi akibat dari perusahaan yang tidak lagi siap menanggung biaya produksi. Di masa pandemi, 94,69% perusahaan mengalami penurunan penjualan. Didukung skala usaha, penurunan penjualan cukup 75% dialami oleh 49,01% usaha ultra mikro, 43,3% usaha mikro, 40% usaha kecil, dan 45,83% usaha menengah . Tujuan penelitian ini adalah : (1) untuk mengetahui dan menganilisis terhadap Penerapan Cost Of Goods Production Baby Shoes Amira Sukapura Jakarta Utara. (2) mengetahui dan menganilisis UMKM Amira mengidentifikasi metode Job Order Costing dan Proses Costing. (3) mengetahui dan menganalisis UMKM Amira menetapkan Harga Pokok Produksi dengan metode Job Order Costing. Metode yang digunakan pada penelitian ini yaitu wawancara semiterstruktur dan observasi partisipatif, dengan proses pengambilan data dilakukan dengan melalui tahapan proses pengumpulan data secara primer dan pengumpulan data sekunder. Berdasarkan hal ini penulis penelitian UMKM tertarik untuk mengetahui perbandingan perhitungan UMKM Baby Shoes Amira dengan teori akuntansi dalam menentukan harga pokok produksi dengan mengambil judul "Penerapan Cost Of Goods Production Baby Shoes dengan Menggunakan Job Order Costing Method Pada Studi UMKM Amira Sukapura Jakarta Utara.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Penerapan, Cost of Goods Production Baby Shoes, Order Costing, Studi UMKM | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mia Pristia Dewi | ||||||||
| Date Deposited: | 06 Apr 2022 06:31 | ||||||||
| Last Modified: | 06 Apr 2022 06:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7438 |
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