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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Produk Berbahan Dasar Limbah Plastik Ecobrick Octoberry Julyanto; Mira Nurhikmat; Ayu Puspa Wirani; Dewi Anggraini
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss2pp371-376

Abstract

The production of plastic waste is increasing every day along with the increase in the number of products and people's consumption patterns. What must be done to overcome the increasing volume of waste is to reduce the volume of waste from the source through community empowerment. Based on Law no. 18/2018 one of the activities for waste management is recycling it into something useful. Ecobricks are one of the creative businesses that can be done. Ecobricks are made from used mineral water bottles filled with plastic waste until they have a solid texture. Products made from ecobricks can be created in the form of chairs, tables, pots and other art items. This potential must be accompanied by the community's ability to determine the selling price or cost of production of the product. In this research, product price determination was calculated using the full costing method for products made from ecobrick plastic waste. The results of price calculations using the full costing method show that the cost of production for each unit of ecobrick creation table is IDR 393,500. In this way, we can know the cost of production that is spent on producing the ecobrick creation table, so that the management can determine the selling price based on the amount of margin they set.
Co-Authors A. Fahmi Indra Yani ABDULLAH EFENDI Abdur Razzaq Afnita Agestina Agestina Agung Maulana Irsyad Ahmad Daengs GS Ahmad Helmi Yasir Alfin Dratama Maulana Amalia Juniarly Ambar Wati Amin, Suci Amnia Amnia Amoy Ida Royani Andrafikar Angeline Hosana Zefany Tarigan Angga Saputra Anggriyana Tri Widianti Ani Siska MY Ani Siska MY Annisa Nurul Fitri Islamy Arum Miranti Aryuni Salpiana Jabar Asnet Leo Bunga Aulia Naylan Muna Ayu Puspa Wirani Bahtiar Bahtiar Budi Astyandini Bunga Nuansa Putri Chris Alberto Amin Dadang Ma'ruf Dadi Satria Dea Anand Dewi Marhamah Syadli Dewi Sri Susanti Dewi Syafrina Dheo Rimbano Diana Irawati Difa Ghassani Dilgu Meri Dina Musyarafah Dini Rachmaniah Dini Rahmah Doni Hendrik Elserra Siemin Ciamas Erna Agustina Faisal Faisal Falina Noor Amalia Farel Olva Zuve Ferry Santoso FLORENCIA Halimatus Sadiah Hamdi Derita Hanna Marsinta Uli Harsono Teguh Santoso Harto, Toto Hasbullah Ridwan Havidz Aima Herny Husni Halim Ilham Ilham Indra Perdana Inggriane Puspita Dewi Ismarina Ismarina Ismarina Jamiluddin Juhaepa Juhaepa Juliastuti, Dyah Kasrin Kasrin Kgs. Muhammad Akbar Hakim Kusumawardani, Emi La Ode Monto Bauto Lena Marianti M. Najib Husain Maisarah Mey Lys Ceryah Hutasoit Mira Nurhikmat Mistiani Puspitasari Muhammad Arsyad Muhammad Yasir Musniwati Harsoyo Nayla Aisha Saydina Nerli Adria Sinabutar Nofrahadi, Nofrahadi Nouwlia Prameswari Nur Salam Nur Salam Octoberry Julyanto Oom Komalasari Pardi Affandi Pariyana Pariyana Paul Diman Putri Aulia Damayanti Rachmawati Raftul Fedri Rahman, Rifqi Aulia Retno Sugesti Revi Isnabilla Hoirunisa reviisnabilla@gmail.com Riska Susanti Rita Ayu Yolandia Rizki Fatriasi Rizki Kurniawan Robby Mafirli Sarpin Sekar Wulandari Selvi Annisa Selvy Fitria Amanda Shindi Sihombing, Putriatdah Sarinah Sirajuddin Siti Rahmawati Sitorus, Arnold Rudolf Suharty Roslan Sulisvia Susianti Susianti Syaifudin Suhri Kasim Sylvi Tri Andani Tanti Krisnawardhani Tantry Wenny Sitanggang Tengku Niken Fachira Tri Winahyu Hariyadi Ukim Ukim Usnia Usnia Vina Kumala Widiyono, Aan Widya Nengsih Wilandika, Angga Yola Gustifa Yuana Sukmawaty Yulianti Rasyid Yulie Suryani Yuni Yulida Zahra, Laina