Jurnal
Penentuan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing pada UD. Membiri
JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)
- ISSN
- 2503-1635
- Published
- 2020-08-05
- Publisher
- Universitas Halu Oleo
- Language
- eng
Abstract
The background of this research is the existence of the act of basic-price determination that is not correspond with the prevailing theory in UD. Membiri company. The research methodology that is utilized in this research is descriptive-comparative, with analysis using the instrument of full costing.The research result shows that the basic-price of baruasa cookies that is calculated with the company calculation method is Rp. 15,046 for the plain baruasa cookie, Rp.20.820 for the cashew baruasa cookie, Rp. 15.165 for palm sugar flavour baruasa cookie, Rp. 22.396 for palm sugar with cashew flavour, and Rp. 16.242 for sesame baruasa cookie. The production basic-price of the baruasa cookie calculated according to the full costing method for the plain baruasa is Rp.15.806, for the cashew baruasa is Rp.21.580, for the palm sugar flavour baruasa is Rp.15.926, for the palm sugar with cashew is Rp.23.156, and for the sesame baruasa cookie is Rp.17.003. The difference in the calculation result of the production basic price calculation using the company calculation method is lower compared to the result of the calculation using full costing method. The cause of the situation is the element of fixed assets and maintenance depreciation costs in the determination proces of production basic price is not included by the company.
Collaboration network of the authors
40 authors · 105 co-authorship links · showing the 40 most connected
Hover or tap a name to highlight its co-authors. Double-click to open the author's page.
- Universitas Halu Oleo
- Affiliation unknown
- Different organisations
- Same organisation
- Affiliation unknown
- Thicker line = more joint articles · bigger circle = more articles
Show as table
| Co-author | Organisation | Joint articles |
|---|---|---|
| Erwin Hadisantoso | Affiliation unknown | 3 |
| Mulyati Akib | Affiliation unknown | 3 |
| Santiadji Mustafa | Affiliation unknown | 3 |
| Arifuddin Arifuddin | Universitas Halu Oleo | 2 |
| Arifuddin Mas'ud | Affiliation unknown | 2 |
| Hasbudin Hasbudin | Affiliation unknown | 2 |
| Satira Yusuf | Affiliation unknown | 2 |
| Intihanah Intihanah | Affiliation unknown | 2 |
| Sulvariany Tamburaka | Affiliation unknown | 2 |
| Nitri Mirosea | Affiliation unknown | 2 |
| Sarfia Sarfia | Affiliation unknown | 2 |
| Andi Basru Wawo | Affiliation unknown | 1 |
| Safriaddin Safriaddin | Affiliation unknown | 1 |
| Muntu Abdullah | Affiliation unknown | 1 |
| Deny Erdian Saputra | Affiliation unknown | 1 |
| Husin husin | Affiliation unknown | 1 |
| Nofian Lepong Bulan | Affiliation unknown | 1 |
| Syaifullah Sanggala | Affiliation unknown | 1 |
| Hasan Hasan Aedy | Affiliation unknown | 1 |
| La ode Alibar | Affiliation unknown | 1 |
| Rostin Rostin | Affiliation unknown | 1 |
| Litasari Litasari | Affiliation unknown | 1 |
| Supriyadi Supriyadi | Affiliation unknown | 1 |
| Hasan Aedy | Affiliation unknown | 1 |
| Diah Indriastuti | Affiliation unknown | 1 |
| Trinala Mis Astuti | Affiliation unknown | 1 |
| Emillia Nurdin | Affiliation unknown | 1 |
| Hasbuddin Hasbuddin | Affiliation unknown | 1 |
| Nasrullah Dali | Affiliation unknown | 1 |
| Yuli Lestari Labangu | Affiliation unknown | 1 |
| Nasrun Nasrun | Affiliation unknown | 1 |
| Wa Ruwiati | Affiliation unknown | 1 |
| Zulkifli Aspar | Affiliation unknown | 1 |
| Wa Ode Nurmayani | Affiliation unknown | 1 |
| M. Fadli Nazar Pasuay | Affiliation unknown | 1 |
| Ishak Awaluddin | Affiliation unknown | 1 |
| Try Edi Suwarno | Affiliation unknown | 1 |
Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.