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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Islamic Review : Jurnal Riset dan Kajian Keislaman Jurnal Mandiri Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal of Accounting and Financial Issue Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Ryanda Saputra
Universitas Samudra
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Biaya Produksi dalam menentukan Harga Jual Pada Usaha Tahu Mas Boy Kota Langsa Zulhilmi Zulhilmi; Ryanda Saputra; Desyana Putri; Ulfa Utari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7349

Abstract

This study aims to analyze the calculation of production costs and determining selling prices at the Tahu Mas Boy Business in Langsa City using the full costing method. The problem faced by MSMEs, especially the tofu industry, is the lack of understanding in calculating accurate production costs, so that selling prices are often inaccurate and have an impact on low profitability and inaccurate profit and loss calculations of a business. The research method used is a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out by comparing the calculation of the cost of production according to the company with the calculation using the full costing method. The results showed that the calculation of the cost of production using the full costing method produced a higher value than the calculation made by the Tahu Mas Boy Business. The results of the data analysis obtained according to the calculation of the Tahu Mas Boy Business of IDR 162 per piece, while using the full costing method it was IDR 179 per piece. According to the cost of production calculated by the Tahu Mas Boy Business, the selling price of large tofu is IDR 210, while according to the cost of production calculated using the full costing method, the selling price is IDR 228. There is a difference in the selling price per piece for tofu sold of IDR 18.
Co-Authors Adrilla Nazara, Teungku AJI PRABOWO Alfian Anhar Firdaus Aztari, Alya Maula Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Desyana Putri Diana Diana Dyah Ayu Ardiyanti Evi Maulida Yanti Fahira, Annisa Fajriah, Agustina Nurul Haiqal, Muhammad Harahap, Ainul Yusna Indayani Indayani Indayani, Indayani Julia Alfianti Mariana Mariana Melvi Fitri Nisa, Zaharatun Pranala, Yoki Putri, Desyana Radhiyullah Armi Rico Syahputra Rivaldy Safarida, Nanda Ulfa Utari Ulfa Utari Yusnidar, Cut Zulhilmi Zulhilmi