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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Restu Hasibuan
Institut Teknologi Sawit Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Harga Pokok Produksi Tandan Buah Segar (TBS) pada Kebun Pengarungan PT.Asam Jawa Kabupaten Labuhanbatu Selatan Restu Hasibuan; Febriana Roosmawati; Tifany Zia Aznur
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3273

Abstract

The Cost of Goods Sold (COGS) of Fresh Fruit Bunches (FFB) at the Pengarungan Plantation of PT. Asam Jawa, South Labuhanbatu Regency in 2022–2024. This study was conducted to determine the components of production costs, the total cost of production, and the comparison between the Work Plan and Budget (RKAP) and the realization of FFB production costs. The research method used is a qualitative descriptive method with data collection through observation, interviews, documentation, and company report data. The data used are primary and secondary data including the RKAP report, realized production costs, and FFB production data for 2022–2024. The results show that the components of production costs consist of direct costs, namely maintenance costs, fertilization costs, and harvesting costs, as well as indirect costs, namely administrative and general costs, asset maintenance costs, and fixed asset costs. Total production costs in 2022 were Rp35,194,845,584, or 103.66% of the RKAP, in 2023 they were Rp37,332,867,348, or 92.52% of the RKAP, and in 2024 they were Rp37,271,435,376, or 89.66% of the RKAP. In general, the company has been able to achieve production cost efficiency, especially in fertilizer costs, harvest costs, and asset maintenance costs. However, wasteful costs were still found in certain components, requiring more optimal cost evaluation and control to continue to improve the company's efficiency and profitability.
Co-Authors Febriana Roosmawati Tifany Zia Aznur