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Carmidah Carmidah; Asnanil Khoiriyyah; Carissa Laura Eka Putri; Ma’rifatul Fuadah; Yusuf Abdurrahman

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research was conducted to analyze the mechanism for distributing commissions for sales of consignment goods to snack business actors in Sidodadi Village, Sekampung, East Lampung. Research was conducted on two cassava cracker making home industries, namely the Pelangi Cassava Cracker Home Industry and the Satria Cassava Cracker Home Industry which implemented a consignment sales system. Data was obtained through interviews with business owners. The research results show that there are differences in basic prices and commissions between the two home industries which are influenced by several factors. The recording system for consignment sales has not been fully implemented. It was concluded that the commission distribution mechanism had been carried out based on an agreement, but consignment accounting records had not been implemented completely.

Fellita Nur Faizah; Hendri Irawan; Laili Zakiya; Mila Santi; Nabila Maharani +1 more

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the level of cake sales with a consignment sales mechanism at Al-Khidmah Nurzaman Store in Cendrawasih Market Metro Lampung. The research used a field study method with interview data collection techniques. The results showed that the level of cake sales with the consignment system was higher than regular sales. The consignment sales rate grew 56% while regular sales were only 44%. The commission sharing system between cake owners (pengamanat) and shop owners (commissioners) is adjusted based on the agreement, which is 10-20% of the selling price per product. The consignment system is effective for both parties because the commissioner does not need additional capital and the pengamanat can expand marketing, although the pengamanat must apply specific criteria to avoid losses due to damage or unsold products.

Dian Cahyana; Nurul Isnaini; Carmidah Carmidah

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

In Indonesia today many people work as traders. Trading is done to buy and sell, one of which is the sale of consignment or selling point. In this study using field research methods with data collection in the form of interviews with informants. The results of this study indicate that consignment sales were carried out in marketing Mbah Wiji's cassava chips products by entrusting the products to a number of stalls around the production house.