Sundari Sundari
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI UDANG VANAME (STUDI KASUS PETAMBAK GAMPONG PALONG KECAMATAN GLUMPANG BARO KABUPATEN PIDIE) Sundari Sundari; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20764

Abstract

This study had a purposed to evaluate the determination cost production of Vanname Shrimp in Gampong Palong. This study used descriptive qualitative method with sample choosed by primary data. The results of this study indicate that the price with cost on pricing method in a full costing approach didn’t showed the higher result than the factory, namely Rp 52.652 per kg. where the shrimp cost in order the theor that existed. However, it is not a basic determined the price because the price didn’t resemble the theory that pond farmersonly take into account price of shrimp based on the market.