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All Journal Journal on Education Indonesian Journal of Economics, Social, and Humanities JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) ABDI EQUATOR Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Pattimura Proceeding : Conference of Science and Technology Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin (JAMMU) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Manajemen, Akuntansi, Ekonomi Apollo: Journal of Tourism and Business Jurnal Pengabdian Kreatif Cemerlang Indonesia Joong-Ki Talent: Journal of Economics and Business Accounting Journal of Ibrahimy (AJI) IPTEKIN : Jurnal Kebijakan Pembangunan dan Inovasi
Safrizal Safrizal
STIE Mahapautra Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences

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Journal : Accounting Journal of Ibrahimy (AJI)

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DETERMINASI PENENTUAN HARGA JUAL DENGAN ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING Safrizal Safrizal
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4745

Abstract

High competition in this business means that doll industry players must start improving the quality and creativity of the products they produce, so that they can attract market share. AZR Collection Convection is a business that operates in the field of making dolls of various characters. The aim of the research is to compare the calculation of the costs of production carried out by the company and the full costing method so that the right selling price can be found to produce maximum profit for doll production. Quantitative descriptive is the research method used. The results of this research show that the cost of production using the full costing method results in higher production costs compared to the company method used by the company. These findings reveal that the methods used by the company do not fully accommodate all costs incurred, so there are differences in the profits generated.
Co-Authors Ade Dwi Lestari Ade Emilya Sepa Aditya Wahyu Purnama Alwati Alwati Annatasya Nur Isnaini Arfah Piliang Arini Arini Azizah Putri Desmiyawati Desmiyawati Destari Simanjuntak Dini Kartika Ansyari Egidiah Amalia J Julianti Jeni Idia Khalista Aqilla Mude M. Hafizh Anbiya Marnala Sitinjak MASRIL, MASRIL Menhard, Menhard Muhamad Rizki Muhammad Yusuf Nur Azlina Nuryirwan Nusyirwan Nusyirwan Nusyirwan nusyirwan Puji Rahayu Puji Rahayu Rahma Yulita Rahmadani Hidayat Rahmadani Hidayat Rasmon Rasmon Riyan Afriadi Rudi Antoro Sitinjak, Marnala Sugianto Sugianto Sumiyati Sumiyati Susi Aritonang Tatik Sutarti Taufeni Taufik Taufeni Taufik Wirdayani Wahab wirdayani wahab Yayu Kusdiana Yesi Mutia Basri Yola Gusti Anthoni Zahida Zahida