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All Journal Jurnal Riset Ilmu Akuntansi
Skolastika Unde
Universitas Flores
Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI PRODUK CACAT DALAM MENGHITUNG HARGA POKOK PRODUKSI : (Studi Kasus Pada Bumdes Pelita Hidup Coklat Kobar Desa Koto Wuji Barat Kecamatan Keo Tengah Kabupaten Nagekeo) Skolastika Unde; Sabra B Wahab Thalib; Hermanus Reo
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1021

Abstract

The formulation of the problem examined in this study is how the accounting treatment of defects in calculating the cost of goods manufactured in Bumdes Pelita Hidup Coklat Kobar. . Data collection techniques used in this study were observation, interviews, documentation, and literature study. The type of data used in this study is qualitative data that is data in the form of words, sentences, schematics and images, while the source of the data used are primary data and secondary data. The data analysis technique used is a quantitative descriptive analysis technique which collects data and describes or explains the data based on general criteria that apply and things found in the field. These results indicate that (1) the existence of defective products experienced by the company during the production process caused by the lack of supervision and negligence of workers. (2) the calculation of the cost of goods produced by the Bumdes Pelita Hidup Coklat Kobar is different from the calculation of the cost of production according to the concept of cost accounting. The basic price set by Bumdes Pelita Hidup Coklat Kobar is Rp. 360,482,000 while according to the concept of accounting the cost of Rp. 355,732,000 so that it has a difference of Rp. 4,750,000.
Co-Authors Hermanus Reo Sabra B Wahab Thalib