EVALUASI PROSES PEMBUATAN PATUNG JANGIR PADA UPT PSTKP BALI – BPPT TAHUN 2014

Abstract

The aims of this research that relate production process of jangir statue
(p 11 cm, l 4 cm, t 14 cm) use stove size differently are: (1)To know the influence of
stove sizing to cost of goods manufactured loading jangir statue; (2) To know the
influence of stove sizing to gross profit recognition jangir statue; and (3) To know
the influence of stove sizing to inventory turnover calculation

jangir statue. The
research results shew that: (1) The stove sizing influent of cost production loading
jangir statue (p 11 cm, l 4 cm, t 14 cm). The decreasing trend of

cost of goods
manufactured jangir statue (p 11 cm, l 4 cm, t 14 cm use midle size stove was 0,96%,
and big size stove was 1,15%; (2) The stove sizing influent of gross profit recognition
jangir statue (p 11 cm, l 4 cm, t 14 cm). The bigger stove sizing cause bigger gross
profit jangir statue. The increasing trend of

gross profit jangir statue (p 11 cm, l 4
cm, t 14 cm) use midle size stove was 7,05%, and big size stove was 15,06%; dan
(3) The stove sizing did not influent of inventory turnover jangir statue (p 11 cm, l 4
cm, t 14 cm). The small stove, the middle stove size, and the big stove result the same
inventory turnover, that is 21,43 times.