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Journal : Agrointek

Analisis perhitungan harga pokok produksi popcorn menggunakan metode full costing di UKM Tegal Watu Wanda Zuniati Sukma; Dian Farida Asfan; Abdul Azis jakfar
AGROINTEK Vol 17, No 4 (2023)
Publisher : Agroindustrial Technology, University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agrointek.v17i4.15720

Abstract

Popcorn is a corn-based snack that has a delicious taste. Popcorn is classified as a snack for a diet because popcorn is a cholesterol-free food, high in fiber, dry, and low in sugar. Consequently, consumer interest in popcorn is very high. This research was conducted to calculate the cost of popcorn production using the full costing method and determine the difference between the selling price and a 50% profit. Calculating the cost of production using the full costing method includes all elements of costs and is charged in the calculation of the cost of production. These costs include raw material, labor, and factory overhead costs. There is a price difference between calculating the cost of production and the product selling price using the company method and the full costing method. The cost of production of popcorn using the company method was IDR.2,007.31 per package while using the full costing method, it was IDR.2,248.39 per package. The selling price of the product with a 50% profit using the company method was IDR.3,016.25 per pack, and the full costing method was IDR.3,368.02 per pack. The price difference is due to calculations using the company method that exclude all cost elements in the COGS (Cost of Goods Sold) calculation. While using the full costing method, all costs are charged to the COGS calculation. The difference in the cost of production of the two methods is IDR 351.77.  The company use full costing method to give the price for their product.
HACCP design in the production of rapet wangi Madura herbal medicine at PT. Firdaus Kurnia Indah Dian Farida Asfan; Iffan Maflahah; Emi Normalina Omar; Debirotul Auliya
AGROINTEK Vol 19, No 2 (2025)
Publisher : Agroindustrial Technology, University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agrointek.v19i2.20191

Abstract

PT. Firdaus Kurnia Indah is one of the traditional herbal medicine industries in Bangkalan. One of the herbal medicine products with the highest demand is rapet wangi. News about traditional herbal medicine that is added with hazardous chemicals can cause complaints that are very detrimental to health. Therefore, it is necessary to carry out material inspection and monitoring of the process of making traditional herbal medicine that is free from the dangers of chemicals. The method for identifying hazards in the production process was by using the HACCP (Hazard Critical Control Point) method. The application of HACCP in the process of making herbal rapet wangi produces critical control points (CCP) in the drying process and the printing process. In herbal rapet wangi products, it can be seen that the critical control points (CCP) are in the drying process and the printing process. In the drying process where the risk of contamination of pathogenic microbes is very high. The risk of contamination of pathogenic microbes is very high because it is feared that the microbes will not die even though they have been heated. In the process of forming herbal medicine, there is a risk of cross-contamination from workers and equipment because when forming herbal medicine it is round, does not use gloves, and does not use hair coverings.