PENGAMBILAN KEPUTUSAN MEMPERTAHANKAN ATAU MENGHENTIKAN KEGIATAN USAHA “SO’YMAH Milk” DENGAN ANALISIS BIAYA RELEVAN
Keywords:
So’ymah Milk, Decision Making, Relevant Cost, Run or Stop the BusinessAbstract
In Jakarta, there is a handcrafted soy milk business called So'ymah Milk. In the third and fourth years of operation, So'ymah Milk has experienced a decline in sales. So'ymah Milk has contemplated stopping this company or keeping it going in light of this issue. With the decision-making paradigm of continuing the firm or shutting it down, studies of pertinent expenses are applied to aid in decision-making. The implementation of relevant cost analysis stems from its potential to compute future costs, facilitate present-day work performance comparison within the organization, and estimate future financial performance. Since all of the data for this study came from So'ymah Milk's financial records, a complete sample approach was employed. The information used to support the financial data analysis came from field observation findings and the compilation of financial reports. Based on the data analysis, So'ymah Milk made the decision to continue operating the firm since the financial data, observation results, and qualitative data demonstrated the numerous benefits of continuing operations over closing.
References
Ahyar, H., Maret, U. S., Andriani, H., Sukmana, D. J., Mada, U. G., Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (Issue March).
Alfaried, M., Achmad Fauzi, Syahirah, P., Eka Suci, R., & Pamungkas, S. A. (2023). Peran Dan Fungsi Biaya Relevan Dalam Mengambil Keputusan Pesanan Khusus. Jurnal Akuntansi Dan Manajemen Bisnis, 3(1), 134–143. https://doi.org/10.56127/jaman.v3i1.682
BPS. (2023). [Seri 2010] Laju Pertumbuhan PDB Seri 2010 - Tabel Statistik - Badan Pusat Statistik Indonesia (p. 1). Badan Pusat Statistik Indonesia. https://www.bps.go.id/id/statistics-table/2/MTA0IzI=/-seri-2010--laju-pertumbuhan-pdb-seri-2010--persen-.html
Creswell, J. W. (2014). Research Design: Quantitative and QUalitative APproach. Sage Publishing.
Enandra, Y., & Bahari, A. (2023). Pengambilan Keputusan Taktis Menggunakan Analisis Biaya Relevan: Studi Kasus Pada Usaha Tani Maswir Kabupaten Agam. Tamwil, 9(2), 126. https://doi.org/10.31958/jtm.v9i2.9910
Harahap, S. (2023). Praktek Akuntansi Biaya dan Penghitungan Harga Pokok Jasa Perusahaan Penerbangan Charter Helicopter di Indonesia. ESENSI : Jurnal Manajemen Bisnis, 26(2), 10–21.
Malluka, P. J., Sabijono, H., & Rondonuwu, S. (2023). Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Dalam Meningkatkan Laba Pada Ud. Rante Tondon di Manado Analysis of the Application of Target Costing As a Production Cost Control System in Increasing Profits At Ud. Rante Tondo. Jurnal EMBA, 11(2), 527–536.
Martini, R., Sulaiman, S., Sari, K., Sauky, K., & Hartati, S. (2023). Components Affecting Changes in Gross Profit and Net Profit Initiation. International Journal of Research in Vocational Studies (IJRVOCAS), 3(1), 45-51.
Martini, R., Thoyib, M., & Yulita, Y. (2020). Penerapan Perhitungan Biaya Relevan dalam Pengambilan Keputusan Pesanan Khusus. Jurnal Ilmiah Ekonomi Global Masa Kini, 11(1), 9-15.
Najah, S., & Purnamawati. (2023). Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Membuat Sendiri Serta Menjual Langsung Atau Mengolah Lebih Lanjut Produk Terasi Pada UD. Sumber Jaya Di Desa Klampis. Jurnal Kajian Ilmu Manajemen, 3(1), 137–144.
Nasution, A. S., Hasibuan, D. N., Dalimunthe, W. M., & Silalahi, P. R. (2022). Peningkatan Kinerja Industri Makanan dan Minuman Melalui Transformasi Digital di Indonesia. Trending Jurnal Manajemen Dan Ekonomi, 1(1), 165–176. http://dx.doi.org/10.30640/trending.v1i1.493
Richsandiant, N., Sunanto, & Rachma Sari, K. (2021). Pengambilan Keputusan Pesanan Khusus Berdasarkan Perhitungan Biaya Relevan. Jurnal Ekonomi, Bisnis, Akuntansi Dan Sistem Informasi (EKSISTANSI), 10(1), 2085–2401. https://jurnal.polsri.ac.id/index.php/eksistansi
Sengengeng, I., Haliah, H., & Kusumawati, A. (2023). The Application of Relevant Costs To The Decision Accept or Reject A Special Order. Return : Study of Management, Economic and Bussines, 2(3), 237–250. https://doi.org/10.57096/return.v2i03.76
Sondakh, B. A., Sabijono, H., & Gerungai, N. Y. T. (2023). Penerapan Activity Based Costing System Dalam Menghitung Harga Pokok Penjualan Pada CV. Verel Tri Putra Mandiri Manado. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 11(3), 282–291. https://doi.org/10.35794/emba.v11i3.49282
Suci, D. P., Nusantoro, J., & Septiani, A. (2023). Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing. Expensive: Jurnal Akuntansi Dan Keuangan, 2(2), 283–290. https://doi.org/10.24127/exclusive.v2i2.4466
Sugijaya, R. P. (2023). Implication of The Relevant Cost Analysis In The Manufacturing Industry In Indonesia. International Journal Management Science and Business, 5(1), 37–55.
SWA. (2024). FHA-Food & Beverage 2024 Bawa Industri Mamin Indonesia ke Pasar Global - SWA (p. 1). SWA Online. https://swa.co.id/read/442172/fha-food-beverage-2024-bawa-industri-mamin-indonesia-ke-pasar-global
Yanti, E. N., & Ulfah, Y. (2023). Analisis Biaya Relevan Keputusan Menerima atau Menolak Pesanan Khusus (Studi Kasus UMKM Kreatif). Jurnal Ilmu Akuntansi Mulawarman, 8(12), 1–10.
