Analisis Differential Cost pada UMKM Rumah Makan di Kotamobagu
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Perkembangan bisnis digital di Indonesia telah tumbuh pesat, begitu pula dengan kondisi perekonomian, perkembangan teknologi dan informasi saat ini menjadikan berbagai tempat usaha saling bersaing dan memperoleh keuntungan yang besar dalam memenuhi kelangsungan hidup. Untuk mendapatkan keuntungan dalam suatu bisnis memerlukan manajemen yang baik untuk pengambilan keputusan. Keuntungan bisa didapat dari informasi akuntansi diferensial, didalamnya terdapat berbagai pilihan alternatif untuk pengambilan keputusan, salah satunya menerima atau menolak pesanan khusus. Oleh karena itu, usaha ini membutuhkan analisis biaya diferensial dalam pengambilan keputusan menerima atau menolak pesanan khusus. Tujuan dari penelitian ini adalah untuk membantu pemilik Rumah Makan dalam pengambilan keputusan menerima atau menolak pesanan khusus. Penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan pendekatan deskriptif kuantitatif. Metode analisis data yang digunakan yaitu metode analisis deskriptif. Prosedur penulisan data yang digunakan yaitu teknik dokumentasi, observasi, dan wawancara. Hasil penelitian dengan perhitungan analisis biaya diferensial menunjukkan bahwa menerima pesanan khusus lebih menguntungkan daripada menolak pesanan khusus, dengan selisih keuntungan sebesar delapan juta rupiah. Kesimpulannya, alternatif yang tepat untuk digunakan pada Rumah Makan. Ellok Basamo yaitu dengan menerima pesanan khusus karena dapat meningkatkan laba usaha dibandingkan tidak menerima pesanan khusus.
Analysis of Differential Costs in UMKM Restaurants in Kotamobagu
Abstract
The development of digital business in Indonesia has grown rapidly, as well as the current economic conditions, the development of technology and information has made various business places compete with each other and gain great profits in meeting survival. To gain profit in a business requires good management for decision making. Profit can be obtained from differential accounting information, in which there are various alternative choices for decision making, one of which is accepting or rejecting special orders. Therefore, this business requires differential cost analysis in making decisions to accept or reject special orders. The purpose of this study is to help Restaurant owners in making decisions to accept or reject special orders. This study uses a qualitative research type using a quantitative descriptive approach. The data analysis method used is the descriptive analysis method. The data writing procedure used is the documentation, observation, and interview techniques. The results of the study with differential cost analysis calculations show that accepting special orders is more profitable than rejecting special orders, with a profit difference of eight million rupiah. In conclusion, the right alternative to use at Ellok Basamo Restaurant is to accept special orders because it can increase business profits compared to not accepting special orders.
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