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Eika Najla Az-Zahra; Meutya Febriyani; Gaitsa Zahira Shofa; Meylani Dwi Lestari; Yuni Tri Astuti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.  

Fickeh Cahyaning Tyas

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of quality cost reports in quality improvement programs is a strategy that aims to increase the efficiency of a company's production costs. Quality cost reports include the identification, measurement, and analysis of costs associated with product or service quality deviations. In this context, research discusses the importance of integrating quality cost reports in an effort to improve product or service quality while minimizing production costs. This study demonstrates how the use of quality cost reports can provide valuable insights for companies in identifying the most effective and efficient resources for quality improvement. Quality cost analysis can help management make the right decisions regarding resource allocation, production process development, and implementation of continuous improvement.

Abu Thalib

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Quality cost analysis is an important approach in measuring the efficiency and effectiveness of a company's production process. Focusing on the number of product defects is a critical element in quality evaluation, as defects can impact customer satisfaction, company reputation, and overall business sustainability. This research explores the significance of quality cost analysis as a tool for measuring the number of product defects in the manufacturing industry. Through data collection and statistical analysis, this research aims to provide in-depth insight into the economic impact of product defects and how quality cost analysis can help companies identify, measure and manage these aspects more efficiently. It is hoped that the results of this research will provide practical guidance for companies in improving the quality of their products while optimizing costs associated with nonconformities.

Astuti, Linda; Triyanto, Eko

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of Capital, Quality Costs, Selling Prices, and Digital Marketing on the Profit of Pottery MSMEs in Klaten Regency. This type of research uses quantitative research. The population of pottery MSMEs in Klaten Regency is 400 MSMEs with a total research sample of 80 respondents confirmed using the Slovin formula. The results showed that partially the Capital variable had a significant effect on the profit of pottery MSMEs in Klaten Regency. The Selling Price has a significant effect on the Profit of pottery MSMEs in Klaten Regency while the Quality Cost does not have a significant effect on the Profit of Pottery MSMEs in Klaten Regency and Digital Marketing does not have a significant effect on the Profit of Pottery MSMEs in Klaten Regency.