Claim Missing Document
Check
Articles

ACCOUNTING TREATMENT OF DEFECTIVE PRODUCTS IN DETERMINING THE COST OF PRODUCTION AT UD MEBEL SAHABAT Hidayatullah, Hidayatullah; Norita Citra Yuliarti; Ari Sita Nastiti
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.206

Abstract

Objective: This study aims to analyze the accounting treatment of defective products in determining the cost of production at UD Mebel Sahabat. Defective products produced can affect the efficiency and effectiveness of the company's operations. Method: The research employs a qualitative descriptive method with data obtained through interviews, observations, and documentation. Results: The findings reveal that defective products at UD Mebel Sahabat are caused by worker errors and low-quality raw materials. The costs incurred from defective products are recalculated to ensure the accuracy of production costs. Novelty: This study recommends improving production quality control and better accounting records to minimize losses due to defective products.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina awatiful azza, awatiful Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Davit Rahman Devi Wulandari Devi Wulandari Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani Hidayatullah Hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Ni Nyoman Putu Martini G Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardhana, Danu Indra Widyani, Inneke Putri Yesinia, Nur Ida Yohanes Gunawan Wibowo Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah