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Analysis of Production Cost of Tempe Using the Full Costing Method in Tempe Asli HB Jambi Agroindustry: Analisis Harga Pokok Produksi Tempe dengan Metode Full Costing pada Agroindustri Tempe Asli HB Jambi

JALOW | Journal of Agribusiness and Local Wisdom · Vol. 7 No. 2 (2024) · hlm. 38–46

DOI
10.22437/jalow.v7i2.42496
ISSN
2621-1300, 2621-1297
Terbit
2024-07-03
Penerbit
Program Studi Agribisnis bekerja sama dengan PERHEPI
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research aims to: 1) Describe the overview of the Asli HB Jambi tempe agroindustry, 2) Analyze the calculation of tempe production costs based on the agroindustry and the full costing method, 3) Analyze the selling price of tempe based on the agroindustry and the cost lus Pricing method, 4) Analyze the impact of imported soybean price fluctuations on the cost of tempe production at Asli HB Jambi. The analytical method used is quantitative descriptive analysis, with full costing calculation, cost plus pricing, and paired t-test analysis as the analytical tools. Based on the analysis, the results are: 1) The Asli HB Jambi tempe agroindustry is a small-scale individual industry producing 250 gram packaged tempe, processing an average of 1,092 kg of soybeans per cycle. Marketing is done through three channels: a) agroindustry-consumer, b) agroindustry-reseller-consumer, c) agroindustry-sales-reseller-consumer. 2) The production cost per 250 grams is IDR 2,358.68 based on agroindustry calculations and IDR 2,409.59 using the Full Costing method. After marketing adjustments, the Full Costing production cost rises to IDR 2,471.34 due to unsold tempe returns. 3) The agroindustry's selling prices are IDR 4,500 (Channel I), IDR 4,000 (Channel II), and IDR 3,500 (Channel III), while the Cost Plus Pricing method results in IDR 4,631, IDR 4,149, and IDR 3,667, respectively. 4) A 10% change in imported soybean prices significantly affects production costs, increasing to IDR 2,602.66 when imported soybean prices rise and decreasing to IDR 2,216.53 when imported soybean prices fall.

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27 penulis · 56 tautan kepenulisan bersama · 2 lintas organisasi

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  • Universitas Jambi
  • Universitas Satya Terra Bhinneka
  • Afiliasi tidak diketahui
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Rekan penulisOrganisasiArtikel bersama
Ardhiyan SaputraUniversitas Jambi3
Saidin NainggolanUniversitas Jambi2
Sri NovitaUniversitas Jambi2
Ira WahyuniUniversitas Jambi2
Santi MarinaUniversitas Jambi1
Riri Oktari UlmaUniversitas Jambi1
Dompak NapitupuluAfiliasi tidak diketahui1
Febrian IsmadinataUniversitas Jambi1
Elwamendri ElwamendriUniversitas Jambi1
Juli HardianaUniversitas Jambi1
Yanuar FitriUniversitas Jambi1
Kristin Merlina SilabanUniversitas Jambi1
Asifa AsifaUniversitas Satya Terra Bhinneka1
Asropi AsropiAfiliasi tidak diketahui1
Adinda Nur SafitriUniversitas Jambi1
Fendria SativaUniversitas Jambi1
Tut Wuri ErgayaUniversitas Jambi1
Nurlina NurlinaUniversitas Jambi1
Rachel SaragihUniversitas Jambi1
Marlina VeniUniversitas Jambi1
Endy EffranUniversitas Jambi1
Kiki FebriliaUniversitas Jambi1
EdisonUniversitas Jambi1
Ratnawaty SiataUniversitas Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JALOW/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Analysis of Production Cost of Tempe Using the Full Costing Method in Tempe Asli HB Jambi Agroindustry: Analisis Harga Pokok Produksi Tempe dengan Metode Full Costing pada Agroindustri Tempe Asli HB Jambi</dc:title>
	<dc:creator xml:lang="en">Rahmi Fauziah, Adinda</dc:creator>
	<dc:creator xml:lang="en">Damayanti, Yusma</dc:creator>
	<dc:creator xml:lang="en">Sri Nurchaini, Dewi</dc:creator>
	<dc:subject xml:lang="en">Cost of Production</dc:subject>
	<dc:subject xml:lang="en">Selling Price</dc:subject>
	<dc:subject xml:lang="en">Full Costing</dc:subject>
	<dc:subject xml:lang="en">Cost Plus  Pricing</dc:subject>
	<dc:description xml:lang="en">This research aims to: 1) Describe the overview of the Asli HB Jambi tempe agroindustry, 2) Analyze the calculation of tempe production costs based on the agroindustry and the full costing method, 3) Analyze the selling price of tempe based on the agroindustry and the cost lus Pricing method, 4) Analyze the impact of imported soybean price fluctuations on the cost of tempe production at Asli HB Jambi. The analytical method used is quantitative descriptive analysis, with full costing calculation, cost plus pricing, and paired t-test analysis as the analytical tools. Based on the analysis, the results are: 1) The Asli HB Jambi tempe agroindustry is a small-scale individual industry producing 250 gram packaged tempe, processing an average of 1,092 kg of soybeans per cycle. Marketing is done through three channels: a) agroindustry-consumer, b) agroindustry-reseller-consumer, c) agroindustry-sales-reseller-consumer. 2) The production cost per 250 grams is IDR 2,358.68 based on agroindustry calculations and IDR 2,409.59 using the Full Costing method. After marketing adjustments, the Full Costing production cost rises to IDR 2,471.34 due to unsold tempe returns. 3) The agroindustry's selling prices are IDR 4,500 (Channel I), IDR 4,000 (Channel II), and IDR 3,500 (Channel III), while the Cost Plus Pricing method results in IDR 4,631, IDR 4,149, and IDR 3,667, respectively. 4) A 10% change in imported soybean prices significantly affects production costs, increasing to IDR 2,602.66 when imported soybean prices rise and decreasing to IDR 2,216.53 when imported soybean prices fall.</dc:description>
	<dc:publisher xml:lang="en">Program Studi Agribisnis bekerja sama dengan PERHEPI</dc:publisher>
	<dc:date>2024-07-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JALOW/article/view/42496</dc:identifier>
	<dc:identifier>10.22437/jalow.v7i2.42496</dc:identifier>
	<dc:source xml:lang="en">JALOW | Journal of Agribusiness and Local Wisdom; Vol. 7 No. 2 (2024): Journal of Agribusiness and Local Wisdom; 38-46</dc:source>
	<dc:source>2621-1300</dc:source>
	<dc:source>2621-1297</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JALOW/article/view/42496/20491</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Adinda Rahmi Fauziah, Yusma Damayanti; Dewi Sri Nurchaini</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>