Accounting Information System, Taxes, and Auditing Journal (AISTA)
Vol. 1 No. 2 (2022): AISTA Journal

Analisis Perhitungan Harga Pokok Produksi dengan Metode Process Costing pada Usaha Bubur Ayam Cianjur Kang Ade

yoanna monica (politeknik negeri padang)
rasyidah mustika (Politeknik Negeri Padang)
Randy Heriyanto (Politeknik Negeri Padang)
Endrawati (Politeknik Negeri Padang)



Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to analyze the calculation of the cost of goods manufactured using the Process Costing Method and presentation of profit/loss obtained at the Cianjur Kang Ade Chicken Porridge Business using the Full Costing Method for the period June 2022. The Cianjur Kang Ade Chicken Porridge Business is a company engaged in the manufacture which produces chicken porridge, yellow rice and uduk rice. In collecting research data, the method used was interviews conducted directly with the owner, and observation of the processes or activities contained within the company. After the research was completed, the cost of goods manufactured for each product was obtained in June 2022, namely chicken porridge Rp. 6,622/portion, yellow rice Rp. 6,089/portion, and nasi uduk Rp. 6,062/portion. In addition, the profit earned by Kang Ade's Cianjur Chicken Porridge Business for June 2022 amounted to IDR 23,173,009

Copyrights © 2022






Journal Info

Abbrev

aista

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan ...