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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JIA (Jurnal Ilmiah Akuntansi) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Manajemen Perhotelan dan Pariwisata Ekuitas Jurnal Pnedidikan Ekonomi
Putu Riesty Masdiantini
Universitas Pendidikan Ganesha
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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENENTUAN HARGA JUAL UDANG VANAME DI TAMBAK LAUTAN ABADI GEROKGAK: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENENTUAN HARGA JUAL UDANG VANAME DI TAMBAK LAUTAN ABADI GEROKGAK I Gede Yoga Ari Punia Nugraha; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.60963

Abstract

Tujuan penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi menggunakan metode Full costing dalam penentuan harga jual udang Vaname di Tambak Lautan Abadi. Penelitian ini merupakan penelitian kualitatif dengan metode pengumpulan data melalui wawancara, pengamatan, dan dokumentasi. Data yang diperoleh dianalisis metode pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa usaha budidaya udang Vaname di Tambak Lautan Abadi ini dalam menentukan harga pokok produksi yang belum sesuai dengan teori akuntansi biaya yaitu tidak memasukkan unsur biaya operasional yang tergolong biaya overhead pabrik ke dalam perhitungan harga pokok produksi. Pemilik usaha hanya menghitung biaya bahan baku dan biaya tenaga kerja saja dalam perhitungan harga pokok produksinya Hasil perhitungan yang diterapkan oleh Tambak Lautan Abadi dengan perhitungan yang telah dilakukan menurut metode Full Costing, didapatkan selisih harga pokok produksi sebesar Rp5.902,00 sementara selisih perhitungan harga jual produk sebesar Rp6.492,02.
Mengungkap Implementasi Asas Kekeluargaan terhadap Benda Jaminan dalam Kontrak Kredit di Koperasi Simpan Pinjam Ratna Dana Gusti Ayu Ketut Rencana Sari Dewi; Putu Riesty Masdiantini
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i1.47547

Abstract

Cooperative is an organization whose members consist of individuals or business entities that have legal aspects with a people's economic movement based on the principle of kinship. The principle of kinship is defined as a reflection of oneself on moral awareness and responsibility for cooperatives. Therefore, it is important to carry out efforts to reveal in depth the principles of kinship in the Ratna Dana Cooperative. In addition, efforts to treat debtor collateral objects in accordance with credit agreements are important to know, even more so in the current Covid-19 pandemic. The subjects in this study were the Cooperative Management consisting of the Chairperson, Secretary, Treasurer, and Staff of the Credit Division. This study uses observation, interviews, and documentation methods, and the object of research is KSP Ratna Dana's internal data related to procedures for handling bad loans. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The Ratna Dana Savings and Loans Cooperative has implemented the principle of kinship well, be it the principle of kinship to the debtor or to the debtor's collateral. However, the Ratna Dana Savings and Loans Cooperative has not yet implemented an auction for the debtor's collateral in accordance with the credit agreement.
Co-Authors Ayu Ladya Sintya Dewi Dewa Ayu Kade Oka Krisnawati Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti I Gede Yoga Ari Punia Nugraha I Gusti Ayu Putri Yuniantari Kadek Sri Wahyuni Komang Buda Mertayasa Lucy Sri Musmini Luh Ari Arini Luh Gede Kusuma Dewi Luh Putu Ayu Kusuma Wardani Luh Putu Ratiani Made Aristia Prayudi Made Riki Ponga Kusyanda Ni Luh Asri Savitri Ni Made Sindy Warasniasih Putu Eka Noviyanti Putu Tia Kertiani Sunitha Devi Tri Wahyuni Oktavia