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DEWI ANGGRAINI
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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

 1 
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 Abdur Razzaq Agung Maulana Irsyad Ahmad Daengs GS Ambar Wati Amin, Suci Amnia Amnia Angga Saputra Ani Siska MY Ani Siska MY Aryuni Salpiana Jabar Asnet Leo Bunga Ayu Puspa Wirani Bahtiar Bahtiar Chris Alberto Amin Dadang Ma'ruf Dea Anand Dedet Deperiky Dewi Marhamah Syadli Dewi Sri Susanti Dhandy Handana Dheo Rimbano Didi Rahmadi Difa Ghassani Dilgu Meri Dini Rahmah Doni Hendrik Elserra Siemin Ciamas Erna Agustina Faisal Faisal 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 Islami, Syaifuddin Ismarina Ismarina Juhaepa Juhaepa Juliastuti, Dyah Kasrin Kasrin Lena Marianti M. Najib Husain Mey Lys Ceryah Hutasoit Mira Nurhikmat Mistiani Puspitasari Muhammad Arsyad Muhammad Yasir Musniwati Harsoyo Nerli Adria Sinabutar Nur Salam Octoberry Julyanto Oom Komalasari Pardi Affandi Pariyana Pariyana Paul Diman Putri Aulia Damayanti Raftul Fedri Retno Sugesti Revi Isnabilla Hoirunisa reviisnabilla@gmail.com Riska Susanti Rita Ayu Yolandia Rizki Fatriasi Rizki Kurniawan Robby Mafirli Sarpin Sekar Wulandari Selvy Fitria Amanda Shindi Sihombing, Putriatdah Sarinah Sirajuddin Siti Rahmawati Sitorus, Arnold Rudolf Siwi Nugraheni Suharty Roslan Susianti Susianti Syaifudin Suhri Kasim Sylvi Tri Andani Tanti Krisnawardhani Tantry Wenny Sitanggang Tengku Niken Fachira Tri Winahyu Hariyadi Usnia Usnia Vina Kumala Yola Gustifa Yulie Suryani Yuni Yulida