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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Ninda Arumdalu
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING UMKM DI ACEH BESAR Ninda Arumdalu; Riha Dedi Priantana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.22617

Abstract

This study aimed to investigate the difference between the full costing method and the variable costing method in calculating the cost of production of some MSMEs products sold in Aceh Besar. The type of research is qualitative research with a descriptive approach. The subject of this research is two types of MSMEs that are engaged in handicrafts and food processing, known as Tahu Bang Lam, Tahu Garot, Galery Polem Awee, and Raga Tanyo. The data analysis method in this research is descriptive qualitative. The research data were obtained from interviews with MSMEs owners directly. The result of this study showed that the calculations of the cost of production by using full costing and variable costing methods are different. The full costing method generates a higher selling price than the variable costing method. Furthermore, the full costing method is easier to understand than the variable costing method, since many MSMEs still struggle to identify fixed and variable factory overhead costs.
Co-Authors Riha Dedi Priantana