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Strategi Pengelolaan Anggaran Produksi Berbasis Biaya Standar untuk Meningkatkan Profitabilitas UMKM Kerupuk Telur Asin
Dhyni Triyas Pitaloka
; Lilik Dea Tantri
; Unik Latifah
; Arlita Umul Maffiroh
; Muhammad Aditya Yulianto
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 1
(2026)
This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has help...
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Pengaruh Kinerja Perusahaan dan Ketidakpastian Lingkungan terhadap Efektivitas Anggaran pada Toko Harapan Teknik Boyolali
Nur Alfiyatul Mukaromah
; Artha Puspa Agtni
; Jo Nasareta Hanugerah
; Aditya Bayu Wardana
; Muhammad Aditya Yulianto
Pajak dan Manajemen Keuangan
Vol 3
, No 1
(2026)
Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library rese...
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Peran Efisiensi Anggaran Biaya Produksi Guna Meningkatkan Pendapatan di Yuli Bakery Simo
Latifah Fitriani Dewi
; Anita Indah Sayekti
; Khoirun Nisa
; Siti Marhatus Soleha
; Muhammad Aditya Yulianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 1
(2026)
Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, ra...
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