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All Journal Jurnal Ilmiah Raflesia Akuntansi
Nurhidayat Romadhan
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Economics, Econometrics & Finance

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Analisis Harga Pokok Produksi untuk Penentuan Harga Jual pada Industri Tahu Mulyono Desa Kampung Delima Curup Timur Nurhidayat Romadhan; Upi Niarti; Paddery; Feri; Nia Natalia; Hongki Sutrisno
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1321

Abstract

The purpose of this research is to determine the cost clarification applied by the Mr. Mulyono Tofu Industry in calculating the cost of goods sold (COGS) and determining the selling price. The analysis used in this research is a qualitative method, involving the analysis of numerical data or quantitative calculations. The results of this study conclude that the Mr. Mulyono Tofu Industry in East Curup uses the Full Costing method in calculating the cost of goods sold (COGS). The calculation of the cost of goods sold (COGS) using the Full Costing method is Rp. 322, while the company estimates it to be Rp. 315. The COGS using the Full Costing method is slightly higher than the company's calculation.
Co-Authors Feri Hongki Sutrisno Nia Natalia Paddery Upi Niarti