Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jejak digital: Jurnal Ilmiah Multidisiplin
Mia Ay Putri
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Perhitungan Harga Pokok Produksi pada UMKM Haruma Kerupuk Simbaw Waringin Lampung Tengah Asti Sayidatina Fedurinam; Fatma Eldayena; Mia Ay Putri; Nazila Aolivia Hindana; Yunita Zahra; Esti Apridasari
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s7bx9683

Abstract

The calculation and estimation of production costs are greatly influenced by the application of appropriate methods, ensuring that the resulting production costs reflect the actual value. This research was conducted on micro, small, and medium enterprises (MSMEs) in Simbar Waringin, specifically cracker processing businesses. The purpose of this study was to analyze the production cost calculations and cost allocations applied by MSMEs in Simbar Waringin using the full costing method. The data used in this study were qualitative data presented descriptively, and quantitative data presented numerically. Data sources were obtained from primary data through interviews with cracker business owners in Simbar Waringin, and secondary data were obtained from a literature review and other supporting literature. The results of the study indicate that obtaining production costs using the full costing method is superior in analyzing production costs because it includes all overhead costs, both fixed and variable, during the production process.
Co-Authors Asti Sayidatina Fedurinam Esti Apridasari Fatma Eldayena Nazila Aolivia Hindana Yunita Zahra