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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Helba Rundupadang
Universitas Kristen Toraja
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENENTUAN HARGA POKOK PENJUALAN MENGGUNAKAN METODE FULL COSTING PADA USAHA PABRIK TEMPE DAN TAHU BUANA DI SE’PON KECAMATAN MAKALE KABUPATEN TANA TORAJA Jein; Helba Rundupadang; Mey E. Limbongan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6953

Abstract

This study aims to determine the calculation of the cost of goods manufactured (COGS) using the full costing method at the Buana Tofu and Tempeh Factory in Se'pon, Makale District, Tana Toraja Regency. The research method used was descriptive with a quantitative approach. Data were obtained through observation, interviews, and documentation related to production costs, including raw material costs, direct labor costs, and fixed and variable factory overhead costs. The results showed that the total production cost of tofu for one year was Rp466,483,000 with a production volume of 1,050,500 pieces, while the total production cost of tempeh was Rp290,217,000 with a production volume of 98,550 packages. Based on calculations using the full costing method, the unit cost of production for tofu was Rp444 per piece and for tempeh was Rp2,945 per package. This calculation demonstrates that the full costing method provides more accurate production cost information because it comprehensively considers all cost components. By accurately knowing the COGS, businesses can determine appropriate selling prices to achieve optimal profits and assist in managerial decision-making and production cost control.
ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN PENDAPATAN DAN BELANJA DESA STUDI KASUS LEMBANG BARUPPU’ KECAMATAN BENTENG BATU KABUPATEN TORAJA UTARA Jelvita; Helba Rundupadang; Dina Ramba’
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6995

Abstract

This study aims to analyze the effectiveness level of the Lembang Income and Expenditure Budget (APBL) utilization in Lembang Baruppu’, Benteng Batu District, North Toraja Regency, for the 2021–2024 period, and to identify the inhibiting factors that affect budget absorption.  The research method employed is descriptive quantitative. The data used consists of secondary data sourced from the Realization Reports of the Income and Expenditure Budget of Lembang Baruppu’ from 2021 to 2024. The data analysis technique was carried out by calculating the financial effectiveness ratio based on the comparison between the budget realization and the predetermined targets, referring to the standards of Kepmendagri No. 600.900-327 of 1996.  The results of the study indicate that the revenue effectiveness level in Lembang Baruppu’ for the 2021–2024 period falls into the highly effective and effective categories, with the average percentage of revenue realization closely reaching the budget targets each year. However, budget expenditure realization shows a fluctuating and declining trend until 2024. There is a budget variance in the form of Unspent Village Funds (SiLPA) caused by suboptimal expenditure absorption. The primary inhibiting factors in budget absorption include the limited competence and human resource quality of lembang officials in financial administration, technical constraints in adjusting work programs, and geographical challenges in executing physical development activities in the field. 
ANALISIS PENENTUAN HARGA POKOK PENJUALAN MENGGUNAKAN METODE FULL COSTING PADA USAHA PABRIK TEMPE DAN TAHU BUANA DI SE’PON KECAMATAN MAKALE KABUPATEN TANA TORAJA Jein; Helba Rundupadang; Mey E. Limbongan
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6996

Abstract

This study aims to determine the calculation of the cost of goods manufactured (COGS) using the full costing method at the Buana Tofu and Tempeh Factory in Se'pon, Makale District, Tana Toraja Regency. The research method used was descriptive with a quantitative approach. Data were obtained through observation, interviews, and documentation related to production costs, including raw material costs, direct labor costs, and fixed and variable factory overhead costs. The results showed that the total production cost of tofu for one year was Rp466,483,000 with a production volume of 1,050,500 pieces, while the total production cost of tempeh was Rp290,217,000 with a production volume of 98,550 packages. Based on calculations using the full costing method, the unit cost of production for tofu was Rp444 per piece and for tempeh was Rp2,945 per package. This calculation demonstrates that the full costing method provides more accurate production cost information because it comprehensively considers all cost components. By accurately knowing the COGS, businesses can determine appropriate selling prices to achieve optimal profits and assist in managerial decision-making and production cost control.
Co-Authors Dina Ramba’ Jein Jelvita Mey E. Limbongan