Environmental Cost Analysis of PT. Gudang Garam Tbk

Distiawati, Rania Putri; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Handayati, Puji

doi:10.32535/ijafap.v4i1.1029

Cited by 2 publications

(2 citation statements)

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“…According to Mulyani (2013) Wardhana, & Handayati, 2021) who said that the company need to focus on environmental cost in order to achieve sustainable competition. Anggareni (2019) the selling prices of aluminum mirrors based on the calculation of researchers using the cost-plus pricing method with full costing approach and the variable costing approach with an expected profit is 1% of total assets with different mark-up percentages for each approach.…”

Section: Journal Of Internationalmentioning

confidence: 99%

Cost of Goods Manufacturing Implementation With Job Order Costing Method at Pt. Citra Sarung Tangan Indonesia

Fitriyani¹

2022

JICP

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This study aims to find empirical evidence related to the calculation of the cost of goods manufacturing to determine the selling price of PT. Citra Sarungtangan Indonesia, especially in orders for military gloves. Quantitative research is used, along with descriptive analysis that concentrates on the application of the calculation of the cost of goods ordered by PT. Citra Sarungtangan Indonesia. This study describes PT. Citra Sarungtangan Indonesia sets the cost of ordered products based on Labor, Overhead, and Profit (LOP) method which is inaccurate because the calculation method does not group overhead costs according to the actual situation. The results showed that there were differences in the calculation of the cost of goods manufacturing between the LOP method and the Job Order Costing method. The results of calculations using the LOP method are known that the company recognizes profits that are too large compared to the Job Order Costing method. This can affect management decisions in the development and plans of the company in the future. PT. Citra Sarungtangan Indonesia should organize an order cost card, and a working hour card, as well as in the charging of factory overhead costs.

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Section: Journal Of Internationalmentioning

confidence: 99%

Cost of Goods Manufacturing Implementation With Job Order Costing Method at Pt. Citra Sarung Tangan Indonesia

Fitriyani¹

2022

JICP

View full text Add to dashboard Cite

show abstract

“…The company's management is not only related to the interests of the owners, creditors, debtors, employees, suppliers, customers, and the community but also the company's concern for the environment as a unitary business ecosystem. In the end, it is not only aimed at improving the welfare of company owners and company value but also how to make company policies consider the balance of people, planet, and profit (The Triple Bottom Line), implying company responsibility (Distiawati, Wardhana, & Handayati, 2021). Investments in sustainable corporate stocks assume that sustainability is contrary to modern portfolio theory, where companies that implement sustainability in their activities require higher costs, thereby reducing shareholder returns (Langbein & Posner, 1980).…”

Section: Introductionmentioning

confidence: 99%