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Journal : Moneter : Jurnal Ekonomi dan Keuangan

Analisis Perbandingan Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Usaha Kain Tenun Di Lembang Kolesawangan Kecamatan Malimbong Balepe Kabupaten Tana Toraja Srimelin Dahyuni; Jemi Pabisangan Tahirs; Mince Batara
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.117

Abstract

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.
Co-Authors Abedneigo C. Rambulangi Abigael Tandi Kapang Adrianus Surianto Girikallo Aguswidyanti Panggarra Alfiana Alfiana Allo, Hesy Ramba Althon K. Pongtuluran Ance Pamau Pasande Andi Hidayatul Fadilah Andi Primafira Bumandava Eka Angela Haspin Oktiani Tudang Apriani, Yuyunsi Aprilia Sari, Anggita Aprilyanita Lambe Tandungan Ardenny, Ardenny Arlianti La’biran Astuti Cendrawati Ramli Bakri, Asri Ady Biringkanae, Astriwati Biringkanae, Atriwati Cakranegara, Pandu Adi Chrismesi Pagiu Daniel Nemba Dambe Darius, Naysilya Darsono Darsono Dg. Liwang, Asmita Wulandari Dina Ramba' Dwi Kartika Prananingrum Eko Meiningsih Susilowati Elisabet Pali Emi Sukmawati Eriana Sepang Fauziah Umar Funco Tanipu Gebi Passalempang Gelstry, Gelstry Granit Agustina Irengsi, Irengsi Irma Marie Dulame Irwan Moridu Irwan Moridu Isak Pasulu Japar Abner Nangga Jemadi, Jemadi Jens Batara Marewa Jesica Pongringgi Jihan Jihan Kalalo, Rieneke Ryke Kamil, Indriyati kasnowo, kasnowo Klemens Mere Kumagaya, Johannes. P. Lambe, Elvi Teresa Lebang, Zaman Liandro Doke Lolongan, Abigail Longginus Gelatan Lumentah, Lenda Manga’, Angelin Dirva Rante Marchelin, Marchelin Marinus Ronal Marinus Ronal Mercyliani Rerung Miftahorrozi Miftahorrozi Mince Batara Mohammad Edy Nurtamam Monika, Anes Muhammad Azizi Muhammad Idrus Taba Muhammad Imam Hasnawi Muhammad Sujai Muhammad Yusuf Musran Munizu Novegya Ratih Primandari, Novegya Ratih Novi Novaria Novita Mangallo Nur Arifin Nur, Muh. Nuralam Syamsuddin Paillin, Putriati Datu Pasorong, Selvi Pauang, Judika Greis Pompeng, Olivia Devi Yulian Ramba, Dina Rati Pundissing Rihfenti Ernayani Ruben S. Kannapadang Ruru, Wansi Tandi Rusydi Fauzan Sampelimbong, Cristian Samuel PD Anantadjaya Selmi Lora Batara Setriel Killa Sherly Asriany Silele, Selfianni Siti Haerani Sono, Mohammad Gifari Sri Septiani Borotoding Srifatmawati Ahmad Srimelin Dahyuni Stefani Marina Palimbong Suhartini Salingkat Tangke, Mersi Tasik, Trivia Tasik, Valentine Toding Teguh Setiawan Wibowo Teguh Setiawan Wibowo Trevi Claudia Lestari Tuti Sulastri Valensia, Feny Feronicha WINDY WONMALY Yohanis Lotong Ta'dung Yohanis. L. Ta'dung Yuniati Doti Allo Zandra Dwanita Widodo Zerah, Zerah Zulfiah Larisu Zumrotun Nafiah