Jurnal Akuntansi AKTIVA
Vol 2 No 1 (2021): APRIL

PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA PABRIK TAHU DAN TEMPE MUN KOTA MUARADUA SUMATERA SELATAN)

Yesi Permata Sari (Universitas muhammadiyah metro)
Suyanto Suyanto (Universitas muhammadiyah metro)
Yulita Zanaria (Universitas muhammadiyah metro)



Article Info

Publish Date
13 Oct 2021

Abstract

The study aims to determine the accounting treatment of company profit at the tofu and tempe factories muaradua city, south sumatra. This data pf obtained from interviews and documentation, rrsearch data was carried using qualitative describtif data analysis,namely ricogenition, easurementh and presentation. The result of this data indicate that the tofu and tempe factoties muaradua city south sumatra calculate in main product and by product using market values of reversals. In the metode calculation of market value it can be seen that the production cosh by product sales increase the company profit by Rp.24.273/kg. Therefore,by product sales increase the comlany profit By Rp. 238,551,310.

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Journal Info

Abbrev

aktiva

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of ...