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All Journal Media Teknik Sipil IPTEK The Journal for Technology and Science Jurnal Transportasi Jurnal Mahasiswa Jurusan Teknik Sipil Rekayasa Sipil Jurnal HPJI (Himpunan Pengembangan Jalan Indonesia) Jurnal Teknik Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Achmad Wicaksono
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation Other

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Journal : Nusantara Entrepreneurship and Management Review

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Analysis of Determining the Cost of Goods Production Using the Full Costing Method at UD. Aqqib Jaya Collection Devi Maya Sofa; Achmad Wicaksono
Nusantara Entrepreneurship and Management Review Vol. 2 No. 2 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i2.1363

Abstract

Penelitian ini bertujuan untuk mengetahui cara menghitung biaya produksi dan menentukan harga jual tas pada UD. Aqqib Jaya Collection. Metode yang digunakan adalah pendekatan kualitatif dengan melakukan wawancara, dokumentasi dan observasi untuk mengumpulkan informasi. Informan utama dalam wawancara adalah pemilik usaha. Hasil penelitian menunjukkan bahwa UMKM menghitung biaya produksi secara manual tanpa memperhitungkan biaya penyusutan. Biaya produksi dihitung dengan cara menjumlahkan biaya bahan baku, biaya tenaga kerja langsung, dan biaya-biaya lain yang terkait dengan produksi tas. Pada proses perhitungan biaya produksi dan penentuan harga jual tas, pelaku usaha masih mengalami kendala terkait pemahaman bidang akuntansi terutama dalam memasukkan biaya penyusutan. This research aims to find out how to calculate production costs and determine the selling price of bags at UD. Aqqib Jaya Collection. The method used is a qualitative approach by conducting interviews, documentation, and observation to collect information. The business owner is the main informant in the interview. The research results show that MSMEs calculate production costs manually without taking depreciation costs into account. Production costs are calculated by adding up raw material costs, direct labor costs, and other costs related to bag production. In the process of calculating production costs and determining the selling price of bags, business actors still experience obstacles related to understanding the field of accounting, especially in including depreciation costs.
Co-Authors Abdullah Azzam Adelia Nur Isna Kartikasari Agus Dwi Wicaksono Agus Taufik Mulyono Agusalim, Yericho Giosandro Amelia Azzahro Mardhatillah Amelia Azzzahro Mardhatillah Andi Kumalawati Ari Wibowo Asma Massara Cakranegara, Pandu Adi Curiosita Malate Asrenaate Devi Maya Sofa Dewa Ketut Sudarsana Dyah Kumalasari Gholiqul Amrodh Alawy Harnen Sulistio Hendi Bowoputro Heny Wijayanti I Wayan Suweda Indrasurya Budisatria Mochtar Khalifah Bintang Waliyudin Ludfi Djakfar M Sa’dillah M Zainul Arifin M. Zainul Arifin Mochamad Agiel Putra Regianto Mochammad Suhaji Ismail Muhammad Juniar Revanska Kusuma Naufal Fadhlurrahman Niswah Selmi Kaffa Rena Andriani Reni Andriana Risma Eiga Ambarwati Soemarno Soemarno Sonya Sulistyono Syaripin Vita Dwi Rahmawati Wahid Wahyudi Wullan Agustia