Analisis Informasi Akuntansi Diferensial Dalam Membantu Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Indah Cemerlang Malang

Akubis: Jurnal Akuntansi dan Bisnis

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Title Analisis Informasi Akuntansi Diferensial Dalam Membantu Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Indah Cemerlang Malang
 
Creator Genta Fitrio, Udiananta
 
Subject Differential Accounting Information
Variable Costing
Decision Making
 
Description This   study   aims   to  determine   the  analysis   of   differential accounting information  in assisting decision-making  accept or reject  special  orders  at  Indah  Indah  Cemerlang  Malang.  The problem  is that the  company  in decision-making  is based  on the total costing,  so that for special  orders below the normal selling  price  is  not  accepted  because  it  is  considered  not  to provide additional profits for the company. The results of the analysis with quantitative descriptive method that (1) Capacity of the company is not enough enough to receive  special  order  terrazzo  tile  size  30 x 30  cm in the year 2014 as much as 2,875 m2, (2) There has been a market separation  between regular sales with sales to serve  special orders  whose price (3) Analysis of differential accounting information as the basis of  decision making emphasize the technique of calculation by the method of variable costingmaka company can maximize the profitability in 2014, where the calculation of profit / loss of the company for tegel terrazzo product size  30 x 30 cm Year 2014 is Rp. 30.294.066,59, - obtained from the regular sale of Rp. 21.693.872,00,  - and  additional  profit  from  receiving  special order Griya Singosari  Inside   Rp.8,600,194,59,-. If the company receives a special order from Griya Tanjung Priok Jaya, Grand Villa Dau, Dieng  Inside  and  Bumi Royal Park the company should be able to earn additional profit of Rp. 24,799,830.90, - so the calculation of profit / loss of the company for tegel teraso product size 30 x 30 cm can achieve a maximum profit of Rp. 55.093.896, 49, -.
 
 
Publisher Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang
 
Date 2016-12-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
text
 
Format application/pdf
 
Identifier https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/25
10.37832/akubis.v1i02.25
 
Source Akubis: Jurnal Akuntansi dan Bisnis; Vol. 1 No. 02 (2016): AKUBIS : Jurnal Akuntansi dan Bisnis; 36-45
2503-4618
 
Language eng
 
Relation https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/25/19
 
Rights Copyright (c) 2016 AKUBIS: Jurnal Akuntansi dan Bisnis
https://creativecommons.org/licenses/by-nc-nd/4.0
 

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