PENGARUH BIAYA PRODUKSI DAN PENJUALAN BARANG DAGANG TERHADAP LABA (Studi Kasus Home Industri Tahu Sumedang Sari Bumi)

Authors

DOI:

https://doi.org/10.31000/competitive.v7i2.4918

Abstract

Manufacturing companies are companies engaged in the manufacture of goods or products from raw materials that are processed to produce finished products that are ready to be sold to consumers. This study aims to analyze production costs, sales of merchandise on profits during the covid-19 pandemic at a home industry manufacturing company, Sumedang Sari Bumi. The method used is quantitative method, the data source is secondary data in the form of financial statements. The analysis used is a classic assumption test, and a correlation test to find the relationship between variables using financial statement data in 2015-2020. The objects contained in the research are production costs, sales and profits. The results of the study that the increase in production costs with raw materials and sales of merchandise affect the level of profit. In general, every company has a goal, namely to earn profits for the survival of the company. The results obtained by the tests conducted using SPSS show that the variable production costs have a significant effect on profits and sales of merchandise have a significant effect on profits. So it can be concluded that the costs of production and sales of merchandise have a significant effect on profits.

Downloads

Download data is not yet available.

References

B. B. dan Nurlela, Akuntansi Biaya, 2nd ed. Jakarta: Mitra Wacana Media, 2010.

Drs. Mulyadi, Akuntansi Biaya. Yogyakata : UPP - STIM YKPN, 2018.

L. J. Akuntansi, L. Aprilia, D. Probowulan, U. M. Jember, E.-J. Ekonomi, and L. J. Akuntansi, “PERHITUNGAN HARGA POKOK PRODUKSI PRODUK UTAMA ( Studi Kasus Pada UD Maju Jaya ) This research was carried out in rice mills . This rice mill produces the main products in the form of rice and produces by-products in the form of bran and husk . The locatio,†pp. 1–9, 2020.

N. Imaniar, A. Indrawan, and R. Nurmilah, “PENGARUH PENJUALAN TERHADAP LABA KOTOR ( Studi Kasus Pada Home Industry Kopi Karuhun ),†J. Manajemen, Ekon. dan Akunt., no. September, pp. 583–591, 2020.

M. A. Yuda and I. K. P. W. Sanjaya, “Pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjulan terhadap Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017,†WACANA Ekon. (Jurnal Ekon. Bisnis dan Akuntansi), vol. 19, no. 1, pp. 35–42, 2020, doi: 10.22225/we.19.1.1406.35-42.

Purwaji, A., Wibowo, & Muslim, S. (2016). Akuntansi Biaya (2nd ed.). Salemba Empat.

Rostianti and H. Ferliyanti, “Pengaruh Biaya Produksi, Biaya Operasional, dan Penjualan terhadap Laba Bersih Pada Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia tahun 2012-2016,†J. AKRAB JUARA, vol. 4, no. 1, pp. 52–62, 2019.

S. Rahmawati, Sunandar, and Hetika, “Terhadap Laba Pada Perusahaan Daerah Air Bersih Tirta Utama,†Anal. Pengaruh Biaya Produksi Dan Penjualan Air Bersih Terhadap Laba Pada Perusah. Drh. Air Bersih Tirta Utama Provinsi Jawa Teng., vol. 3, no. 2, pp. 1–8, 2014.

Sudoryono. (2016). Manajemen Pemasaran Teori dan Implementasi (Sigit (ed). CV. ANDI OFFSET.

Published

2024-05-07

Issue

Vol. 7 No. 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

How to Cite

[1]
R. T. S. Reva, “PENGARUH BIAYA PRODUKSI DAN PENJUALAN BARANG DAGANG TERHADAP LABA (Studi Kasus Home Industri Tahu Sumedang Sari Bumi)”, COMPETITIVE, vol. 7, no. 2, pp. 177–184, May 2024, doi: 10.31000/competitive.v7i2.4918.