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All Journal Journal of Economic, Public, and Accounting (JEPA) Akrab Juara : Jurnal Ilmu-ilmu Sosial
Nuraeni M
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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ANALISIS LAPORAN HARGA POKOK PRODUKSI (STUDI KASUS PADA USAHA PENGOLAHAN MINYAK KELAPA MANDAR DIKABUPATEN MAJENE) Dahlia Dahlia; Nuraeni M
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 4 (2018): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Coconut oil Mandar processing business is one of the typical products of Majene Regency which has a special flavor and it is generally produced traditionally with one of the main superiority that is free from preservatives. In general, coconut oil processing center produces the main products in the form of coconut oil and by products are quite varied. This research aim to find the application of the cost of production of Mandar Coconut Oil Processing Business In Majene Regency). The data used are primary data and secondary data. The data collection technique is interviews, observation and documentation. The analytical method used are qualitative descriptive analysis. The results showed that the cost of production of Mandar Coconut Oil for each production (assuming 150 coconuts) which is Rp. 370,000 / day / every time production in 2018.
Analisis Biaya Produksi Terhadap Pembuatan Minyak Goreng di Dusun Talolo Kabupaten Polewali Mandar Nuraeni M; Rasadiah Rasadiah
Journal of Economic, Public, and Accounting (JEPA) Vol 1 No 1 (2018): Volume 1 No. 1 Oktober 2018
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.542 KB) | DOI: 10.31605/jepa.v1i1.206

Abstract

Penelitian ini bertujuan : Untuk mengetahui perhitungan biaya produksi Minyak Goreng Mandar. Objek Penelitian adalah usaha kecil pembuat minyak mandar (pattana’ minna’) yang terletak di Dusun Talolo Kecamatan Tinambung Kabupaten Polewali Mandar. Model penelitian ini terdiri dari beberapa metode dalam menentukan harga pokok produksi yaitu dengan menggunakan pendekatan full costing dan variabel costing sebagai alat analisisnya. Hasil penelitian ini menunjukkan bahwa : Pembuat minyak dalam menentukan harga jual tidak menggunakan perhitungan yang sesuai dengan aturan akuntansi yang ada.
Co-Authors Dahlia Dahlia Rasadiah Rasadiah