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All Journal Jurnal Keuangan dan Perbankan Akuntabel : Jurnal Ekonomi dan Keuangan JURNAL MANAJEMEN SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Samudra Ekonomi dan Bisnis Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Bina Akuntansi Jurnal Administrasi Kantor Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan
Tiar Lina Situngkir
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE HARGA POKOK PENUH PADA ROTI GEMBONG BONGSOR KARAWANG Nadya Millasyifa; Luthfi Thoriq Amalia; Hilman Muhamad Naufal; Mohamad Hafizh Enriza; Lizha Nur Shafa; Tiar Lina Situngkir
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.864

Abstract

This study aims to analyze the comparison of the Cost of Goods Sold based on the Small and Medium Enterprises (SME) Method of Roti Gembong Bongsor and the full costing method. The method of data collection applied in this research is by observation and personal interviews with SME owners as people who provide the information and data that researchers needs. The results of the research that has been carried out show that the resulting production costs consist of raw material costs of Rp 5,967,000, direct labor costs of Rp 15,000,000, variable factory overhead costs of Rp 9,123,500, and fixed overhead costs of Rp 5.234.997. This study shows that the results of calculating the cost of goods sold using the full costing method produce a higher price than the SME method.
Co-Authors Abdul Yusuf Adhelia Purnama Alam Adib Sultan, Adib Aiska Amini Anastasia Putri Sidiq Sidiq Annisa Hanan Dewi Liesnoor Setyowati Dewi Mustikasari Dewi Ratih Nurcahyani Diah Marwati Dilla Agiel Dwi Aprilia Disman Disman Fifi Nurul Rahman Hilman Muhamad Naufal Julia Valdah Ariany Abdillah Leonny Jessica Prameswari Lizha Nur Shafa Lulu Mamlukah Luthfi Thoriq Amalia Moch. Riyan Effendi Mohamad Hafizh Enriza Moulvi Dermawan Nadya Millasyifa Neng Lala Komala Nugraha Nugraha Nurmala Suci Lestari Puput Nuramaliah Putri Noviyani Rabhi Fathan Ratih Hurriyati Reminta Lumban Batu Ridho Fadilah Yuslen Rizal Zidane Salsa Nur Supiyanti Simbolon, Paulina Karolin Tamara Agnesia Vina Apriani Yayat Supriyatna