Article Per Year (5 Year)
p-Index From 2019 - 2024
1.757
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Malcom: Indonesian Journal of Machine Learning and Computer Science Jurnal Dehasen Mengabdi
Tri Febrina Melinda
Universitas Dehasen Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan

 1 
The Application Of The Full Costing Method In Calculation Of The Corporate Price Of Production (Hpp) As The Basis For Determining The Selling Price In The Mini Three Putri Button Of Bengkulu City Megi Purnomo; Neri Susanti; Tri Febrina Melinda
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1340

Abstract

The purpose of the study was to determine the calculation and determination of the full costing method through the calculation of the cost of production (HPP) as the basis for determining the selling price at the Mini Tiga Putri Peyek Business in Bengkulu City. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Tiga Putri Mini Peyek Business, the city of Bengkulu, the cost of production of mini dents per pack is Rp. 8,547.-. and the determination of the selling price based on the market price of Rp. 20,000 so that the profit earned is Rp. 11,453 per pack. Based on the full costing method, the cost of production of mini dents per pack is Rp. 16,213,-. With the determination of the selling price of 25% of the cost of production, the total selling price of mini dents per pack is Rp. 20,000, - so that the profit earned is Rp. 3,787 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method because the company's calculation does not include labor costs and factory overhead costs, even though the selling price is the same but the profits obtained by the company are much smaller when compared to the company's calculation.
Co-Authors Andy Mulyana Arief Yanto Rukmana Arzil azizah saputra Catur Panggih Prayogo Desti Rupita Sari Fahrina Mustafa Fheroansyah Ade Pranata Gayatri, Ida Ayu Made Er Meytha Jamaluddin Majid Lidya Gustina Putri Lydia Gustina Putri Megi Purnomo Muhammad Rahman Febliansa Neri Susanti Nia Indriasari Rahma Dania Siti Hanila Sulisti Afriani Tito Irwanto Tri Yusnanto Wagini Weni Wulandari Yudi Irawan Abi