Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Pada Kost Putri Candra Dewi Di Sendangwaru Kec.Pringapus
DOI:
https://doi.org/10.51903/kompak.v17i1.1810Kata Kunci:
Financial planning, Differential cost analysis, Price margin, Business decision-makingAbstrak
Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research utilizes a descriptive qualitative approach to describe and understand the cost comparison phenomenon between the purchase of new items and the reproduction of old items at Kost Putri Candra Dewi. Through cost analysis, it was found that purchasing new items has a higher price margin compared to reproducing old items, even though maintenance costs for old items tend to be higher. In conclusion, while purchasing new items may require a larger initial investment, in the long run, it can generate higher and more financially and operationally profitable margins.
Referensi
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[22] Sono, M. G., Sudarmanto, E., Palupiningtyas, D., & Sugianto, E. (2023). The Effect of Sharia Financing Availability on Economic Growth of MSMEs in Sukabumi. West Science Interdisciplinary Studies, 1(11), 1156–1164.
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[2] Novirsari, E., & Ponten Pranata, S. (2021). The Role of Brand Trust in Mediating Brand Image Towards Loyalty of Visitors in Lake Toba. Journal of Sosial Science, 2(5), 610–615. https://doi.org/10.46799/jss.v2i5.208
[3] Nugraheni, K. S. (2020). Studi Kepuasan Konsumen Pada Peacock Coffee Gajah Mada Semarang. Jurnal Riset Inspirasi Manajemen Dan Kewirausahaan, 4(1), 38–48.
[4] Nugraheni, K. S., Khasanah, L. U., Utami, R., & Ananditho, B. K. (2016). Pengaruh perlakuan pendahuluan dan variasi metode destilasi terhadap karakteristik mutu minyak atsiri daun kayu manis (C. Burmanii). Jurnal Teknologi Hasil Pertanian, 9(2), 51–64.
[5] Nugraheni, K. S., Maria, A. D., & Octafian, R. (2020). Penerapan cleanliness, health, safety and environment (CHSE) homestay untuk keselamatan wisatawan. Jurnal Abdimas ADPI Sosial Dan Humaniora, 1(1), 17–21.
[6] Octafian, R., & Istiqomah, A. (2021). Studi Kepuasan Wisatawan Curug Lawe Kalisidi. Gemawisata: Jurnal Ilmiah Pariwisata, 17(1), 17–27.
[7] Octafian, R., & Nugraheni, K. S. (2020). Employee Performance Analysis Through Motivation and the Work Environment at Patra Semarang Hotel & Convention. Nusantara Journal of Social Sciences and Humanities, 1(1), 101–105.
[8] Octafian, R., Palupiningtyas, D., Supriyadi, A., & Usodo, H. (2022). Peningkatan Capacity Building Dalam Peningkatan Sadar Wisata di Desa Wisata Jembrak. Jurnal Pengabdian Masyarakat Waradin, 2(2), 87–100.
[9] Octafian, R., & Rahayu, E. (2022). EKONOMI KREATIF: PEMBERDAYAAN MASYARAKAT MELALUI KERAJINAN KERANG. Jurnal Pengabdian Masyarakat Waradin, 2(1), 30–40.
[10] Palupiningtyas, D., & Aprilliyani, R. (2023). Pendampingan SDM Tata Kelola Kawasan Kuliner Kelurahan Ledok, Kecamatan Argomulyo Kota Salatiga. Jurnal Pengabdian Masyarakat, 2(2), 39–48.
[11] Palupiningtyas, D., & Aryaningtyas, A. T. (2022). Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan di Restoran S2 Semarang. Jurnal Visi Manajemen, 8(2), 109–117.
[12] Palupiningtyas, D., & Mistriani, N. (2020). Penerapan Kewirausahaan Berbasis Pariwisata Bagi Masyarakat. JCES (Journal of Character Education Society), 3(2), 311–319.
[13] Palupiningtyas, D., Mistriani, N., & Wijoyo, T. A. (2020). Analisis Lingkungan Internal dan Eksternal Pariwisata dalam Meningkatkan Ekonomi Masyarakat Lokal di Kabupaten Demak Jawa Tengah. Jurnal Manajemen STIE Muhammadiyah Palopo, 6(1), 43–49.
[14] Palupiningtyas, D., & Pahrijal, R. (2023). Bibliometric Analysis of Social and Environmental Innovation Research Developments: Trend Identification, Key Concepts, and Collaboration in the Scientific Literature. West Science Business and Management, 1(04), 245–254.
[15] Palupiningtyas, D., Supriyadi, A., Yulianto, H., & Maria, A. D. (2022). Pengembangan Destinasi Wisata Masjid Kapal Safinatun Najah dengan Komponen Pariwisata 3A di Kota Semarang. Media Wisata, 20(1), 41–51.
[16] Palupiningtyas, D., & Yulianto, H. (2021). Peningkatan kemampuan penerapan chse bagi pengelola homestay. JMM (Jurnal Masyarakat Mandiri), 5(2), 539–547.
[17] Pranata.S.Pd.,M.M, S. P. (2023). Peranan Media Sosial Terhadap Penigkatan Omset Umkm (Studi Kasus Penjualan Pakaian Bekas Di Pajak Melati Tg.Anom). Jurnal Mahkota Bisnis (Makbis), 2(1). https://doi.org/10.59929/mm.v2i1.17
[18] Pranata, S. P. (2022a). A PENGARUH KEPUTUSAN PEMBELIAN KARTU PAKET TELKOMSEL DARI PRESPEKTIF KUALITAS JARINGAN, CITRA MEREK DAN PROMOSI (Studi Kasus Pada Siswa SMK Brigjend Katamso II Medan): PENGARUH KEPUTUSAN PEMBELIAN KARTU PAKET TELKOMSEL DARI PRESPEKTIF KUALITAS JARINGAN, C. Jurnal Mahkota Bisnis (Makbis), 1(2).
[19] Pranata, S. P. (2022b). The Influence of Lecturer Competence, Lecturer Creativity, and Utilization of E-Learning Media (E-MTU) on Student Understanding at Universitas Mahkota Tricom Unggul During the Covid-19 Pandemic. Enrichment: Journal of Management, 12(2), 2285–2292.
[20] Pranata, S. P. (2023). PERANAN MEDIA SOSIAL TERHADAP PENIGKATAN OMSET UMKM (STUDI KASUS PENJUALAN PAKAIAN BEKAS DI PAJAK MELATI TG. ANOM). Jurnal Mahkota Bisnis (Makbis), 2(1).
[21] Pranata, S. P., & Sinaga, A. (2023). Analysis of Brand Awareness and Brand Image Strategies on Lake Toba Tourists’ Interest through the F1H20 Power Boat Digital Marketing Strategy in Balige, North Tapanuli. Journal of Business Management and Economic Development, 1(02), 240–249.
[22] Sono, M. G., Sudarmanto, E., Palupiningtyas, D., & Sugianto, E. (2023). The Effect of Sharia Financing Availability on Economic Growth of MSMEs in Sukabumi. West Science Interdisciplinary Studies, 1(11), 1156–1164.
[23] Yoga, D. S., Suarmini, N. W., & Prabowo, S. (2015). Peran keluarga sangat penting dalam pendidikan mental, karakter anak serta budi pekerti anak. Jurnal Sosial Humaniora (JSH), 8(1), 46–54.
Unduhan
Diterbitkan
2024-07-03
Cara Mengutip
Warni Damai Putri Waruwu, & Dyah Palupiningtyas. (2024). Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Pada Kost Putri Candra Dewi Di Sendangwaru Kec.Pringapus. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(1), 395–402. https://doi.org/10.51903/kompak.v17i1.1810
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