Application Analysis of the Cost Accounting Model for Micro Entities in Profit Optimization Efforts

Authors

  • Yoga Tantular Rachman Economic Faculty of Universitas Widyatama Author
  • Bunga Indah Bayunitri Economic Faculty of Universitas Widyatama Author
  • Nur Surayya Mohd Saudi Univeriti Pertahanan Nasional Malaysia Author

DOI:

https://doi.org/10.61841/d7901731

Keywords:

Cost Accounting, Micro Entities, earnings

Abstract

The purpose of this study is to analyze the application of cost accounting in micro, small, and medium enterprises in optimizing profits as a means of small industries so that they can maintain their business sustainability. The research method used by researchers is the descriptive method. Data from direct observations and interviews are processed and described based on sources from the literature (articles, books, magazines, etc.). The results of this study are a model of calculating sales and cost of goods sold for products produced by these small businesses. Furthermore, the results of this study are expected to provide an illustration for the small business in determining the selling price more accurately in order to get an optimal profit. 

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References

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[2] Carter, W. K. (2009). Cost Accounting. Jakarta: Salemba Empat.

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[4] Pangesti, D. M., & Yushita, A. N. (2019). Kesadaran Kewajiban Perpajakan Pada Sektor Usaha Kecil Dan Menengah (Ukm). Jurnal Nominal / Volume Viii Nomor 2, 166-178.

[5] Rachman, Y. T., & Prayitno, Y. H. (2018). Analisis Solusi Bersaing: Membentuk Creative Entrepreuneurship, Andal, Kompeten, Tumbuh dan Berkembang "Si Macan Kumbang". Riset Akuntansi dan Perbankan, 95-118.

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Published

30.04.2020

Issue

Vol. 24 No. 2 (2020): 24 (2) 2020

Section

Articles

License

Copyright (c) 2020 AUTHOR

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How to Cite

Tantular Rachman, Y., Indah Bayunitri, B., & Surayya Mohd Saudi, N. (2020). Application Analysis of the Cost Accounting Model for Micro Entities in Profit Optimization Efforts. International Journal of Psychosocial Rehabilitation, 24(2), 8940-8945. https://doi.org/10.61841/d7901731