Penyajian perhitungan harga pokok produksi dan laporan laba rugi pada umkm keripik singkong mas kodir dan keripik singkong cemara 77 periode maret 2022
Info Katalog
File Repositori
Nomor Panggil : 2023_TA_PJK_024032001097
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Marieta Ariani
Pembimbing 2 : Feranika Husodo
Subyek : Corporation reports
Kata Kunci : simple cash book, costs of goods sold, profit and loss finacial report
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2023_TA_PJK_024032001097_Halaman-Judul.pdf | ||
| 2. | 2023_TA_PJK_024032001097_Lembar-Pengesahan.pdf | ||
| 3. | 2023_TA_PJK_024032001097_Bab-1-Pendahuluan.pdf | ||
| 4. | 2023_TA_PJK_024032001097_Bab-2-Landasan-Teori.pdf |
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| 5. | 2023_TA_PJK_024032001097_Bab-3-Gambaran-Umum-Perusahaan.pdf |
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| 6. | 2023_TA_PJK_024032001097_Bab-4-Hasil-dan-Pembahasan.pdf |
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| 7. | 2023_TA_PJK_024032001097_Bab-5-Kesimpulan.pdf |
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| 8. | 2023_TA_PJK_024032001097_Daftar-Pustaka.pdf | ||
| 9. | 2023_TA_PJK_024032001097_Lampiran.pdf |
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T Tugas Akhir ini dilakukan di UMKM Keripik Singkong Mas Kodir dan Keripik Singkong Cemara 77 yang merupakan UMKM yang bergerak dibidang perdagangan makanan. Judul tugas Akhir ini adalah Penyajian Perhitungan Harga Pokok Produksi dan Laporan Laba Rugi pada UMKM Keripik Singkong Mas Kodir dan Keripik Singkong Cemara 77 Periode Maret 2022. Tujuan saya melakukan penelitian pada UMKM Keripik Singkong Mas Kodir dan Keripik Singkong Cemara 77 untuk membantu kedua UMKM melakukan pencatatan keuangan sesuai Standar Akuntansi Keuangan. Mekanisme yang dilakukan adalah membuat Buku Kas Sederhana, menghitung Harga Pokok Produksi dan membuat Laporan Laba Rugi. Metode Laporan Tugas Akhir ini melakukan wawancara dan metode pengamatan langsung. Berdasarkan Buku Kas Sederhana UMKM Keripik Singkong Mas Kodir diketahui pendapatan bulan maret 2022 sebesar Rp. 41.460.000, dan pengeluaran sebesar Rp 9.152.000, Harga Pokok Produksi per pcs Rp. 6.958,02. Pada Laporan Laba Rugi, total penjualan sebesar Rp. 38.460.000 maka laba kotor yang dihasilkan Rp. 21.518.628,4, dikurangi dengan total beban Rp. 10.978.300, sehingga Menghasilkan Laba Bersih sebesar Rp. 10.540.328,4, dan Berdasarkan Buku Kas Sederhana UMKM Keripik Singkong Cemara 77 diketahui pendapatan bulan maret 2022 sebesar Rp. 26.914.000, dan pengeluaran sebesar Rp. 7.264.000, Harga Pokok Produksi per pcs Rp. 6.824,9. Pada Laporan Laba Rugi, total penjualan sebesar Rp. 24.414.000, maka laba kotor yang dihasilkan Rp. 11.596.837,8, dikurangi dengan total beban Rp. 8.216.758,4, sehingga Menghasilkan Laba Bersih sebesar Rp. 3.380,4. Dari kedua Laporan Laba Rugi UMKM Keripik Singkong Cemara 77 dan Keripik Singkong Mas Kodir diketahui bahwa Laba Bersih dari Keripik Singkong Mas Kodir lebih besar, hal tersebut terjadi karena penjualan Keripik Singkong Mas Kodir lebih unggul, karena UMKM Keripik Singkong Mas Kodir memiliki tempat yang lebih strategis dibandingkan UMKM Keripik Singkong Cemara 77.
T This final project was carried out at UMKM keipik Singkong Mas Kodir and Keripik Singkong Cemara 77 which are UMKM engaged in the food trade. The title of this final assignment is Presentation of the Calculation of Cost of Production and Profit and Loss Reports for UMKM Keripik Singkong Mas Kodir and Keripik Singkong Cemara 77for the March 2022 period. My goal is to conduct research on UMKM Keripik Singkong Mas Kodir and Keripik Singkong Cemara 77 to help both UMKM keep records financial according to Financial Accounting Standards. The mechanism used is to make a Simple Cash Book, calculate the Cost of Production and make a Profit and Loss Report. This Final Report method uses interviews and direct observation methods. Based on the UMKM Simple Cash Book, Keripik Singkong Mas Kodir, it is known that the income for March 2022 is IDR. 41,460,000, and expenses of IDR 9,152,000, Cost of Production per pcs IDR. 6958.02. In the Profit and Loss Report, total sales of IDR. 38,460,000 then the gross profit generated is IDR. 21,518,628.4, reduced by a total expense of IDR. 10,978,300, resulting in a net profit of IDR. 10,540,328.4, and based on the Simple Cash Book of UMKM Keripik Singkong Cemara 77, it is known that the income for March 2022 is IDR. 26,914,000, and expenses of IDR. 7,264,000, the cost of production per pcs is IDR. 6,824.9. In the Profit and Loss Report, total sales of IDR. 24,414,000, then the gross profit generated is IDR. 11,596,837.8, reduced by a total expense of IDR. 8,216,758.4, resulting in a net profit of IDR. 3380.4. From the two Profit and Loss Reports of UMKM Keripik Singkong Cemara 77 and Keripik Singkong Mas Kodir, it is known that the Net Profit from Kerpik Singkong Mas Kodir is larger, this happens because sales of Keripik Singkong Mas Kodir are superior, because UMKM Keripik Singkong Kodir has a more strategic place compared to UMKM Keripik Sinngkong Cemara 77.
Info Koleksi Tugas Akhir
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