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All Journal Journal of Accounting and Finance
Sugiarto, Mohammad Alif Dzulkifli
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Economics, Econometrics & Finance

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Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Abstract

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.
Perhitungan Harga Pokok Produksi Minuman Kopi Pada Kedai “Hobi Kopi” Kecamatan Ambulu Kabupaten Jember Sugiarto, Mohammad Alif Dzulkifli; Lestari, Hari Budi; Susanto, Andri Mardi
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1690

Abstract

Accurate and precise calculation of the cost of production is very important because the cost of production can provide information in determining selling prices and increasing profits. This research aims to explain the calculation of the Cost of Production (HPP) of drinks at Kedai Hobi Kopi, Ambulu District, Jember Regency. The research method used was a qualitative method and the samples used were 4 best-selling product variants. The results of the research show that calculating the Cost of Goods Production (HPP) using the full costing method has a smaller gross profit value compared to the company's calculations because the company does not calculate production costs in detail, only using Raw Material Costs (BBB) to determine the Cost of Goods Production (HPP). So that the gross profit obtained tends to be greater.
Co-Authors Andri Mardi Susanto, Andri Mardi Lestari, Hari Budi