Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Lestari, Lamsah
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Penentuan Harga Pokok Produksi Telur Asin dengan Menggunakan Metode Full Costing Lestari, Lamsah; Awalia, Erly Nur; Sari, Novita
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3306

Abstract

The research aims to analyze the price determination of salted egg production using the full coasting method at UMKM. Data collection techniques use observation, interviews and documentation methods. The results of this research show that there are differences in calculating the cost of production using the UMKM method at CV. Keramat Telur Berkah with the full coasting method. The basic price for producing boiled salted eggs using Mrs. Emi's UMKM method was IDR. 3,220,- full coasting method IDR. 3,426,- difference IDR. 207,- Mrs. Emi's grilled salted egg IDR. 3,585,- full coasting method IDR. 3,847,- difference IDR. 262,- then for Mrs. Emi's baked salted eggs, the cost of production is IDR. 3,497,- full coasting method IDR. 3,731,- difference Rp. 234,-. Keywords: UMKM, Cost of Goods Production, Full Coasting Method
Co-Authors Awalia, Erly Nur Novita Sari