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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat
Armel Yentifa
Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Perhitungan Harga Pokok Produksi dengan Pendekatan Joint Product pada Raja Pentol Uni X Syafira Ramadhea Jr; Tania Novia Ramadhani; Armel Yentifa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5110

Abstract

The study aims to analyze the calculation of Cost of Goods Manufactured (COGM) with the approach of joint products at Raja Pentol Uni X. This business produces 6 variants of pentol, namely chopped pentol, cheese, vein, mercon, sausage, and gravel. The method of research used is descriptive quantitative with survey data collection and interviews. Previously Raja Pentol Uni X only recorded the incoming money from the sale of pentol and estimated the costs incurred, as a result Raja Pentol Uni X could not determine how much the cost of production per pack of each product and how much the contribution margin of each product produced and the profit. Therefore, the author helps Uni X perform calculations, so that it is known that the COGM per pack of each product in June 2024, namely minced pentol IDR 17,356, cheese pentol IDR 15,496, vein pentol IDR 15,207, mercon pentol IDR 18,628, sausage pentol IDR 14,891, and gravel pentol IDR 14,023. The contribution margin of each product is minced pentol Rp12,644, cheese pentol Rp14,504, vein pentol Rp14,793, mercon pentol Rp11,372, sausage pentol Rp15,109, and gravel pentol Rp 15,977 and the net profit of Raja Pentol Uni X is Rp146,789,125.
Co-Authors Dandi Aprila Defani Trilia Fitri Eka Siskawati Fera Sriyunianti Ferdawati Ferdawati Fitra Oliyan Guruh Putra Arka Gusmita Sofia Gustati Gustati Gustri Maizelni Haslina, Welsi Hidayatul Ihsan Josephine Sudiman Kinda Dania Mustika, Rasyidah Randy Hardian Reni Endang Sulastri Syafira Ramadhea Jr Tania Novia Ramadhani Ulfi Maryati Velya Anggraini Wiwik Andriani Yolivia Nurfadillah