Judul: Analisis perhitungan harga pokok produksi industri usaha kecil dan menengah produk percetakan pada CV. Miranti, Bogor
Abstrak: The Cost of Goods Production calculation for home industries is really important to avoid lost profit and needed to monitor the actual of production cost. Furthermore, CV. Miranti is a maturate company who improve their market, so they need to concern about their product’s price and they need to improve the cost of goods production calculation method. The whole expenses will be charged to customer when the goods are ready to sold, therefor the points of this matter are how CV. Miranti calculate their cost of goods production, how to calculate the cost of goods production by full costing method and variable costing method, and how is the result of calculation comparartion between CV. Miranti method, full costing method, and variable costing method. Regarding of those matters, the goals of this research are to identify the cost of goods production calculation by CV. Miranti method, full costing method and variable costing method, and compared of those three mathods to decide which the exact method to be applied. CV. Miranti was received an order to produce 500 sheets of leaflets on May 2012. The cost of good production by CV. Miranti calculation method was Rp 894.361,- or Rp 1.789,- per sheet, whereas it calculated was Rp 988.443,- or Rp 1.977,- per sheet by varibale costing method and it was Rp 749.336,- or Rp 1.499,- per sheet by full costing calculaion method. There was difference between CV. Miranti method, variable costing method, and full costing method. The most expensive cost identified by full costing calculation method, this caused it calculated of all actual expense of the manufacturing process. It adviced to apply full costing method because the final cost was already calculate whole actual expense and the price was proper to be compete with others.
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Judul: Analisis Perhitungan Harga Pokok Produksi Tahu dengan Metode Full Costing pada Industri Kecil (Studi Kasus CV Laksa Mandiri)
Abstrak: UKM seringkali kurang akurat dalam menentukan harga jual produknya, khususnya UKM yang bergerak di bidang manufaktur. Hal ini disebabkan karena kesalahan dalam perhitungan harga pokok produknya. Metode yang tepat digunakan dalam menghitung biaya produksi tersebut ialah metode full costing. Tujuan Penelitian ini adalah (1) Menganalisis perhitungan harga pokok produksi produk tahu yang dilakukan oleh CV Laksa Mandiri, (2) Menganalisis perhitungan harga pokok produksi produk tahu dengan metode full costing pada CV Laksa Mandiri, (3) Menganalisis perbedaan antar metode full costing dan metode yang digunakan oleh CV Laksa Mandiri serta pengaruhnya terhadap harga jual Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diambil dengan melakukan wawancara secara langsung dengan pemilik dan karyawan yang bekerja pada CV Laksa Mandiri tersebut sedangkan data sekunder diperoleh melaui buku-buku yang terkait, literatur yang sesuai dengan judul penelitian, hasil penelitian.
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Judul: Hydroxyapatite-Chitosan Composite Coating on Stainless Steel 316 to Improve Corrosion Resistance
Abstrak: Metals that were used in bone implantation should have good corrosion resistance that were not easily corroded when implanted into the body. Metal corrosion resistance of stainless steel 316 can be enhanced through the metal coating by hydroxyapatite-chitosan composite with composition ratio of hydroxyapatite (gram) and chitosan 3% (mL) 0.2:0, 0.2:0.1, 0.2:0.5, 0.2:1.0, and 0.2:1.5. Besides improving the corrosion resistance of metal, the presence of chitosan also maintain the position of hydroxyapatite on metal surfaces. Corrosion resistance increases with increasing amount of chitosan added and the best composition of hydroxyapatite-chitosan composite was 0.2:1.0.
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