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Muhammad Taufiq
Universitas Pembangunan Panca Budi
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Journal : JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT)

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Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Usaha Mikro (Studi Kasus UMKM Umbaring Berau) munawaroh, siti; Taufiq, Muhammad
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.017 KB) | DOI: 10.47178/jesit.v3i1.1601

Abstract

This study aims to determine and analyze whether the calculation of the cost of production at Umbaring Berau is correct based on the full costing method. This research sample was conducted during January 2022 production activities. This type of research isa quantitative descriptive method and the data collection technique used is field research. Data collection procedures carried out were interviews, observations, documentation and library research. Sources of data used are primary and secondary data. Based on the results of the study, it can be seen that the calculation of the cost of production applied by Umbaring Berau is good based on safety, it's just that it is still not right in classifying the costs incurred for production, it would be better to refer to the full costing method  
Co-Authors A, Syahrial Adilansyah, Adilansyah Agung Maulana Putra, Agung Maulana Ahmad Busyairi, Ahmad Ahmad Harjono Akmal Indra Alam, Sahrul Alfia, Nidaan Ardiansyah, Nike Argubi, Adi Hidayat Aswad, Aswad Budianto Dwifitra Jumas Endang Pudji Widjajati Faizal Amir, Faizal Fajar Nur Yasin Hendra Hendra Ibnu Habib Wahyudi JANNATIN ARDHUHA, JANNATIN Jaya, Muhlis Maha Lusi Utama, Lusi Mahmuddin Mahmuddin Mandra, Moh Ahsan S Nasfryzal Carlo Nenny, Nenny Nurul Annisa Purnama Ramadani Silalahi Putra, Bima Rita, Eva Rizkiani, Firliah Ruli Inayah Ramadhoan Saripuddin, Saripuddin Siti Munawaroh Sri Rahmaningsih Sugianto, Muhammad Tauhid Tauhid Tholabah, Mohammad Tineke Mandang Vyxy Anggreini Wahidin Wahidin Wahudin Diantoro Wahyu Mulya Wibowo Wangsa, Fithriyah Arief Wawan Hermawan Yulianto, Ari Nurwika Z, Muhammad Iqrazul Zikri Rahman