PENGARUH PENENTUAN HARGA POKOK PRODUKSI TERHADAP HARGA JUAL PADA INDUSTRI KRUPUK (Studi Kasus di UD. INUN JAYA Sampang)

 Abstract views: 360 ,  downloads: 5542
  • r. bambang dwi waryanto
  • Nasrulloh Nasrulloh

Abstract

This study was conducted to determine how much influence the Cost of Production Against Selling Price At UD. INUN JAYA Sampang. The method used in this research is descriptive method of analysis and testing hepotesis t test, through data collection techniques, documentation, and literature containing data on the cost of production and selling price as well as other support during the period 2007 - 2013 which is based on the company. The sampling technique used is probability sampling with a random sampling approach. The purpose of this sampling is to determine how much influence the cost of production to the selling price.
The variables were tested for the cost of production as the independent variable (X) and the sale price as the dependent variable (Y). and hypothesis testing can proceed. Meanwhile, to test the hypothesis used simple linear regression to determine how much influence the variable X to variable Y, and t test is used to determine the level of significance between the independent variable (X) is the cost of production to the dependent variable (Y) that is selling price.
The conclusion of this study, Ho is rejected and Ha is accepted, it means the cost of production has positive influence on the selling price.

Downloads

Download data is not yet available.

References

Ariunto Suharsimi. 2010. Manajemen Penelitian. Bineka cipta. Jakarta.
Baritwan Zaki. 2010. Intermediete Accounting. Edisi kedelapan. Penerbit BPFE YOGYAKARTA. Yogyakarta.
Carter K. William. 2009. Akuntansi Biaya. Edisi keempat belas. Penerbit Salemba empat. Jakarta.
Harnanto dan Hadori Yunus. 2009. Akuntansi Keuangan Lanjutan. Edisi pertama. Penerbit BPFE-YOGYAKARTA. Yogyakarta.
Jusup Haryono.2005. Dasar-dasar Akuntansi. Edisi keenam. Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta.
Mulyadi. 2009. Akuntansi Biaya. Edisi Kelima. Bagian Penerbitan Sekolah TinggiIlmu Ekonomi YKPN. Yogyakarta.
Sinaga A. 2008. Analisis penentuan harga pokok produksi susu segar. Jurusan Sosial Ekonomi Peternakan Fakultas Peternakan Institut Pertanian Bogor. Skripsi tidak dipublikasikan
Sintya. 2010.Analisis Perhitungan Dan Penetapan Harga Pokok Produksi Telur Ayam Ras Dan Penjualan Ayam Afkir Skala Usaha Rumah Tangga Di Kota Payakumbuh. Jurusan Akutansi. Universitas Putra Indonesia YPTK. Padang. Skripsi tidak dipublikasikan
Sugiono. 2010. Statistika untuk penelitian. Penerbit Alfabeta. Bandung.
Published
2018-01-10
How to Cite
waryanto, r. bambang dwi, & Nasrulloh, N. (2018). PENGARUH PENENTUAN HARGA POKOK PRODUKSI TERHADAP HARGA JUAL PADA INDUSTRI KRUPUK (Studi Kasus di UD. INUN JAYA Sampang). Majalah Ekonomi, 18(2), 109 - 119. Retrieved from http://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/1185
Section
Artikel