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All Journal Jurnal Ilmiah Kanderang Tingang Ganec Swara
Revnussa Octobery
Universitas Palangka Raya
Chemical Engineering, Chemistry & Bioengineering Chemistry Engineering

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Memaknai Pengelolaan Keuangan Kelompok Tani Borneo Citra Lestari Hidayati; Eriawaty Eriawaty; Revnussa Octobery; Rahman Rahman; Kharisma Nugraha Putra
Jurnal Ilmiah Kanderang Tingang Vol 14 No 2 (2023): Jurnal Ilmiah Kanderang Tingang
Publisher : FKIP Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jikt.v14i2.264

Abstract

This research aims to understand and interpret the financial management of farming business groups. The research was conducted at one of the farming business groups in Central Kalimantan Province. This research is a qualitative descriptive research. The results of the research show that the Citra Borneo Lestari Farmers Group has not carried out proper financial planning or recording. Income from agricultural products relies on the farmer's ability to save when the farming cycle is good and then spend it when the farming cycle declines. Because farmers do not plan, financial goals often cannot be achieved. The recommendation from the results of this research is that the Citra Borneo Lestari farmer group should increase their knowledge and financial management of farming through training and financial guidance so that they are trained and skilled in financial management.
ANALISIS BIAYA PRODUKSI DAN PENENTUAN HARGA JUAL (STUDI KASUS PADA USAHA DAGANG PAKAN AYAM ABAH HANTIO): Analysis Of Production Costs And Determination Of Selling Prices (Case Study Of Abah Hantio Chicken Feed Trading Business) Elisa Elisa; Revnussa Octobery; Kharisma Nugraha Putra; Sri Rohaetin
Ganec Swara Vol. 20 No. 1 (2026): Maret 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i1.618

Abstract

This research is motivated by the importance of managing production costs and determining appropriate selling prices for small-scale trading businesses to ensure their survival and competitiveness. The Abah Hantio Chicken Feed Trading Business in Ngurit Village, South Barito Regency, still sets selling prices based on simple estimates without systematic production cost calculations. This study aims to analyze production costs, determine the selling price determination method used, and compare the results of production cost and selling price calculations using the full costing method with business practices. The method used is descriptive qualitative, with data obtained through observation, interviews, and documentation. Data were analyzed through data reduction, presentation, and conclusion drawing. The results indicate that the business has not included all components of production costs, particularly overhead costs, so the selling price does not fully reflect actual costs. Calculations using the full costing method provide more accurate total costs and more rational selling prices, potentially improving business sustainability. It is recommended that businesses implement full costing and cost-plus pricing for more structured and efficient financial management and future competitiveness
Co-Authors Elisa Elisa Eriawaty Eriawaty Hidayati Kharisma Nugraha Putra Rahman Rahman Sri Rohaetin