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PERSEPSI PENGUSAHA SEPATU KULIT TERHADAP PENENTUAN HARGA POKOK PRODUKSI (Studi pada pengusaha sepatu di Magetan)

Mukti, InggrianiRekno Ari (2011) PERSEPSI PENGUSAHA SEPATU KULIT TERHADAP PENENTUAN HARGA POKOK PRODUKSI (Studi pada pengusaha sepatu di Magetan). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is research having the character of survey and qualitative descriptive by taking sample of all member of populations, equipment of data collecting in the form of questioner, interview and documentation. This research title is " Perception of Leather Shoe Entrepreneur To Production Fundamental Price Pixing" ( Study at shoe entrepreneur in Magetan). Purpose of this research is to analyze perception leather shoe entrepreneur to fundamental price fixing produce of in Magetan. Analyzer applied in this research is descriptive of statistic frequencies that is science containing gathering methods, presentation, and arrangement of data utilizes to calculate data frequency at variable for statistical analysis like central tendency, dispersion, distribution and present graph. While for examination of instrument applies validity test and reliability test to know how far a certifiable or believable measuring instrument. From result of analysis obtained five production costs reckoned in determines cost of goods manufactured according to shoe entrepreneur that is: Standard Material Cost according to perception of entrepreneur equal (86,5%) express agreeing while equal (13,5%) entrepreneur express disagree, Direct labor cost according to perception of entrepreneur equal (89,1%) express agreeing while equal (10,9%) entrepreneur express disagree, and Factory overhead cost according to in character only divided to become: Benefactor Material Cost according to perception of entrepreneur equal (89,6%) express agreeing while equal (10,4%) entrepreneur express disagree, and Repair and Maintenance Costs according to perception of entrepreneur equal ( 68,1%) express agreeing while equal (31,9%) entrepreneur express disagree and Factory overhead cost based on behavior of expense of consisted of Electricity, Water and Telephone Costs according to perception of entrepreneur equal (73%) express agreeing while equal (27%) entrepreneur express disagree. Based on the above results may imply that unlicensed better writer in determining the cost of production would be better if there are components which are classified based on the cost of production. This is done to avoid the less precise cost allocation.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 03:14
Last Modified: 12 Jan 2015 03:14
URI : http://eprints.umm.ac.id/id/eprint/14606

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