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Melani, Maria Magdalena
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Analisis Perlakuan Akuntansi Atas Produk Rusak Galon 19L Pada PT. Aqua Golden Mississipi Babakanpari Mevia, Tasya Arta; Afif, M.Nur; Melani, Maria Magdalena; Anwar, Saepul
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.442

Abstract

Analyzing the accounting for damaged products is important for the Company to calculate the cost of production. The purpose of this research is to determine the recording and calculation of production costs, determine the causes of damaged products, and calculate the accounting treatment for damaged products when determining the production costs of 19L gallons at PT. Aqua Golden Mississippi Babakanpari. The research method used is descriptive with a quantitative approach. Data collection methods include interviews, field observations, and documentation. The data analysis technique uses a full costing approach, process costing method, and determining the cost of production. These findings explain the production costs set by PT. Aqua Golden Mississipi Babakanpari Rp. 15,383,945,347,-. The total loss of damaged products was IDR. 2,631,937,174,- recorded as controlling factory overhead costs.
Co-Authors Ade Budi Setiawan Aditya, Delista Afif, M Nur AFIF, NUR Agustina, Eneng Wina Andy Lasmana Anggari, Azwina Putri Anur, Aulia Sari Bahari, Kintan Rizki Dewi, Rani Kusriana Didi Didi, Didi Efendi, Novia Ernawati, Leti Firmansyah Firmansyah Hambani, Susy Indra Cahya Kusuma Irwanda, Resa Lusi Susanti, Lusi Marsinah, Siti Mas Nur Mukmin Mevia, Tasya Arta Palah , Ahmad Miptahul Putri, Azizah Syafira Putri, Shinta Febryana Fambudi Rahmayanti, Indri Dwi Retno Hafsari, Windi Nabilah Saepul Anwar Satriawan, Ilhamy Siti Solehah, Siti Suryadi, Anggi Yulianti, Epa Zahroh, Siti Zibran, Muhamad Haikal