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Gudang Jurnal Multidisiplin Ilmu (Vol. 2, No. 3, 2024)

Mekanisme Pengelolaan Anggaran Biaya Market Dira Balung Jember Pada Stok Barang

Salsabila Nafa Abyudaya, S.Nabiela Qutsiah Salma, Siti Alfiyah
Abstract: Perhitungan anggaran biaya pada stok barang penting untuk alokasi sumber daya yang efisien, meskipun dihadapi tantangan seperti fluktuasi harga dan perubahan permintaan pasar. Sistem informasi persediaan membantu mengelola… la persediaan gudang dan memfasilitasi pengambilan keputusan pembelian. DIRA Shopping Centre Balung Jember menghadapi tantangan seperti kesalahan data persediaan, kurangnya pengarsipan dokumen, dan ketidakakuratan catatan persediaan. Metode akuntansi biaya FIFO dan rata-rata digunakan untuk menghitung harga pokok penjualan dengan pendekatan yang berbeda. Penyusunan anggaran biaya stok barang di Market Dira Balung Jember merupakan konsep penting dalam operasi perusahaan, dengan fokus pada manajemen efektif dan pemahaman mendalam terhadap mekanisme pengelolaan anggaran biaya stok barang. Langkah-langkah, strategi, tantangan, dan solusi yang dihadapi oleh perusahaan dalam mengelola anggaran biaya stok barang juga dibahas dalam laporan ini, dengan harapan memberikan wawasan komprehensif bagi pembaca dalam konteks manajemen operasional perusahaan ritel. Hasil Laporan PKL yaitu, Market Dira Balung Jember memiliki beberapa jenis stok beras dengan kemasan 5 kg per sak dari merek LAHAP, Dua Anak, dan Rajawali. Harga jual berkisar antara Rp 69.000 hingga Rp 70.000 per sak, didasarkan pada kualitas bahan dan kompleksitas pengolahan produk. Minat pelanggan terhadap produk tersebut tetap tinggi, menunjukkan strategi penentuan harga yang tepat dan daya saing yang kuat di pasaran. Anggaran biaya stok beras di Market Dira Balung terdiri dari anggaran pemakaian dan pembelian bahan baku, disusun untuk periode anggaran tahun 2024. Penilaian persediaan barang dagangan menggunakan metode harga pokok. Market Dira Balung menerapkan metode FIFO dalam pengelolaan anggaran biaya stok barang, dengan nilai persediaan akhir dihitung berdasarkan harga per unit barang terakhir yang masuk. Biaya overhead gudang disusun menggunakan tarif 4% dari jumlah biaya bahan baku dan biaya tenaga kerja langsung yang digunakan untuk pesanan.
Global Research Mekanisme Pengelolaan Anggaran Biaya Market Dira Balung Jember Pada Stok Barang
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International Journal of Social Science, Education, Communication and Economics (Vol. 2, No. 1, 2023)

Determinants Of Public Shopping Through E-Commerce in The Jabodetabek Area

Suhartono, Anwar
Abstract: In the digital era, shopping with e-commerce is a necessity for the community, especially the millennial generation who have high mobility. The purpose of this study was to examine the effect of the variables Customer Satisfaction,&#8230; tisfaction, Technology Acceptance Model (TAM) and Product Quality on the decision to buy e-commerce products. The object of research is the living community in Jabodetabek area, with a design using descriptive quantitative. The research data source is primary data obtained by distributing questionnaires to respondents to the population of communities who live in Jabodetabek area with the sample selection technique using random sampling of 107 respondents. Data analysis used Structural Equation Modeling (SEM) with PLS 3.0 software. The research results prove that The Customer Satisfaction variable based on the statistical t value obtains a value of 0.174 < 1.96, so it can be stated that the Customer Satisfaction variable has no significant effect on the dependent variable Buying Decision.While based on the P-Value obtained 0.862 > 0.05, it means that the Customer Satisfaction variable has no significant effect on the dependent variable Buying Decision.The Technology Acceptance Model variable based on the statistical t value obtains a value of 2.99 > 1.96, so it can be stated that the Technology Acceptance Model variable has a significant effect on the dependent variable Buying Decision.While based on the P-Value obtained 0.003 < 0.05, it means that the Technology Acceptance Model variable has a significant effect on the dependent variable Buying Decision. The Product Quality variable based on the statistical t value obtained a value of 1.304 < 1.96, so it can be stated that the Product Quality variable has no significant effect on the dependent variable Buying Decision. While based on the P-Value obtained 0.193 > 0.05, it means that the Product Quality variable has no significant effect on the dependent variable Buying Decision.
Global Research Determinants Public Shopping Through Commerce Jabodetabek Area
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