Tujuan penelitian yang berkaitan dengan perubahan upah minimum regional kota Denpasar dan massa raga BPC-1 tahun 2013 s.d. 2018 adalah untuk mengetahui : pengaruh upah minimum regional terhadap biaya konversi, harga pokok produksi, dan harga jual. Metode penelitian ini bersifat deskriptif kuantitatif yang datanya bersumber dari dalam dan luar BTIKK baik yang primer maupun skunder. Teknik analisisnya adalah sistem biaya standar berbasis biaya konversi untuk menghitung biaya konversi, sistem biaya standar berbasis biaya penuh untuk menghitung harga pokok produksi, dan metode harga jual berbasis biaya untuk menghitung harga jual. Hasil penelitian menunjukkan bahwa penambahan upah minimum regional kota Denpasar dapat meningkatkan biaya konversi, harga pokok produksi, dan harga jual massa raga BPC-1, tetapi tidak secara proporsional. Penjumlahan biaya tenaga kerja langsung dan biaya pabrikase dalam memproduksi massa raga BPC-1 menghasilkan biaya konversi yang persentase kenaikannya 74,01% tahun 2018. Akumulasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya pabrikase dalam memproduksi massa raga BPC-1 menghasilkan harga pokok produksi yang kenaikannya mencapai 6,55% tahun 2018. Harga pokok produksi ditambah tambahan laba yang diinginkan ditambah beban operasi (beban pemasaran dan beban administrasi & umum) menghasilkan harga jual yang pada tahun 2018 mengalami kenaikan 74,01%. Kata kunci : upah minimum regional, biaya konversi, harga pokok produksi, harga jual, massa raga BPC-1. Abstracts : The aims of this research that relateto the changing of Denpasar regional minimum wage and BPC-1 stoneware 2013 until 2018 were to examin : the influence of regional minimum wage to conversion cost, cost of goods manufactured, and cost price. The research method was quantitative descriftive which its data source of intern and extern BTIKK that primary and secondary type. Its analysis technic was : standard cost system base convertion cost to calculate convertion cost, standard cost system base full costing to calculate cost of goods manufactured, and cost-plus pricing method to calculate cost price. The research results showed that the addition of regional minimum wage Denpasar Region can increase conversion cost, cost of goods manufactured, and cost price of BPC-1 stoneware, but it was not proportionally. The addition of direct labor cost and manufacturing overhead cost into produced BPC-1 stoneware results conversion cost which its increasing was 74,01% in 2018. The addition of raw material cost, direct labor cost, and manufacturing overhead cost to produce BPC-1 stoneware resulted in the cost of goods manufactured to increase to 6,55% in 2018. The cost of goods manufactured plus expected profit margin plus operational cost (marketing cost and general & administrative cost) resulted in cost price in 2018 to increaseby about 74,01%.
Business Sustainability is closely related to the green environment and of the products produced, photocatalyst is one of the strategies in caring for the green environment. The benefits of this product are a very important opportunity for small business actors where ceramic SMEs have never developed photocatalyst green products. This study uses SEM-PLS analysis, with SmartPLS software as a processing tool where data is obtained from 300 business actors developing green products (photocatalysts) spread across Indonesia; data collection is carried out directly using questionnaires with stratified purposive sampling method and obtained research samples totaling 200 SMEs. This research shows that the development of green products can be a perfect mediation in bridging the absorption capacity and business sustainability. The development of green products encourages the spirit of obtaining information, interpretation, internalization and facilities by SMEs so as to provide increased productivity, increase production quality, increase environmental friendliness and more dissemination to the green product market. However, the green environment cannot drive the sustainable performance of SMEs because it is not fully understood that the green environment is driving its products but rather to market needs and profit targets and existing market needs.
The aims of this research is determine the influence of earning management to financial ratio ceramics creative industry product. The research results shew that the earning management that applied by over production can increase financial ratio ceramics creative industry product, that is: a) The liquidity aspect (quick ratio) 5,33% for earthenware, 1,00% for stoneware, 0,67% for castle mass, 2,00% for glazur, and 0,33% for prothotype, b) The profitability aspect (profit margin) 2,89% for earthenware, 2,31% for stoneware, 0,18% for castle mass, 1,65% for glazur, and 0,41% for prothotype, c) The solvability aspect (time interest earned) 1,31 times for earthenware, 1,16 times for stoneware, 0,02 times for castle mass, 0,71 times for glazur, and 0,15 times for prothotype, and d) The valuation aspect (earning peer share)
The aims of this research was to analize the tableware testing service investment especially on ceramic glaze for eating and drinking equipments at BTIKK-BPPT. The analysis techniques used were payback period, net present value, profitability index, internal rate of return, and break even point. The research results shew that the expansion investment of tableware testing service of ceramic on glaze for eating and drinking equipments qualified by BSN according to SNI 7275:2008 was feasible to be acted or applicated because they fulfilled the criteria of investment feasibility valuation, namely: payback period analysis result was 4,65 years, in which its value was shorter than range time of investment that was 10 years; net present value analysis result was IDR.206.043.764,69, in which it was the positive value; profitability index analysis result was 1,41, in which its value was over than 1,00; internal rate of return analysis result was 18,93%, in which its value was over than 10,00%; and break even point analysis resulted 2. 567,56 samples unit or IDR.256.911.104,11, in which it was smaller than 6.300,00 samples unit or IDR.783.000.000,00. For all criteria, the analysis of testing service investment (appearance, glazur hardness, temperature frightened tenacity, water absorption, Cd & Pb solubility, glaze crack tenacity, and strike sturdy) was feasible to continue. AbstrakPenelitian ini bertujuan untuk menganalisis jasa pengujian produk kreatif keramik tableware, khususnya keramik berglasir untuk alat makan dan minum keramik di BTIKK-BPPT. Teknik analisis yang digunakan adalah payback period, net present value, profitability index, internal rate of return, dan break even point. Hasil penelitian menunjukkan bahwa perluasan investasi jasa pengujian peralatan makan dari keramik berglasir untuk alat makan dan minum berkualifikasi BSN sesuai dengan SNI 7275:2008 adalah layak untuk dilanjutkan atau diaplikasikan karena telah memenuhi kriteria penilaian kelayakan investasi, yaitu: hasil analisis payback period adalah 4,65 tahun, dimana nilainya lebih pendek dari rentang waktu investasi 10 tahun; hasil analisis net present value adalah Rp.206.043.764,69, di mana itu bernilai positif; hasil analisis indeks profitabilitas 1,41, dimana nilainya lebih dari dari 1,00; hasil analisis internal rate of return adalah 18,93%, dimana nilainya lebih dari dari 10,00%; dan break even point menghasilkan 2
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