Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen
velisha andani
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Other

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

Found 1 Documents
Search

 1 
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE PROCESS COSTING DAN JOB ORDER COSTING PADA UMKM BAKOEL MINUMAN DI MENDALO velisha andani; Juwita Rizka; Husnil Fajri; Mellyaembun baining
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.11685

Abstract

Micro, Small, and Medium Enterprises (UMKM) play an important role in the development of Indonesia's economy. One crucial aspect in managing UMKM is the accurate calculation of the cost of goods manufactured (COGM). This study aims to analyze the application of Process Costing and Job Order Costing methods at UMKM Bakoel Minuman in Mendalo. The research method used is descriptive with a case study approach, conducted through direct interviews with the business owner. The results show that UMKM Bakoel Minuman applies the Process Costing method for daily beverage production and the Job Order Costing method for special bulk orders. The implementation of both methods helps the business owner determine more accurate selling prices and improve efficiency in managing production costs.
Co-Authors Husnil Fajri Juwita Rizka Mellyaembun baining