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All Journal JAMANTA Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Rahmadia, Vera
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS HARGA JUAL DENGAN BIAYA OVERHEAD PABRIK PADA USAHA QUEEN RISOLES DI TRENGGALEK Rofi'ah, Nikmatul; Rahmadia, Vera; Sa'adah, Nihayatus
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1106

Abstract

To determine the right selling price, bussinesses must calculate the cost of goods sold correctly. This study will investigate how an MSME in Queen Risoles in Trenggalek divides overhead costs. This research uses quantitative methodology by looking at the object of research directly. This study shows that factory overhead costs have an impact on the calculation of production costs, and due to differences in costs between departments, the charging of factory overhead costs is still not effective. The calculation results show that the selling price of risoles mayo is lower based on Queen Risoles' pricing than the analysis results. Abstrak Untuk menentukan harga jual yang tepat, bisnis harus menghitung harga pokok produk yang dijual dengan benar. Studi ini akan menyelidiki bagaimana sebuah UMKM di Queen Risoles di Trenggalek membagi biaya overhead. Penelitian ini menggunakan metodologi kuantitatif dengan melihat objek penelitian secara langsung. Penelitian ini menunjukkan bahwa biaya overhead pabrik berdampak pada perhitungan biaya produksi, dan karena perbedaan biaya antar departemen, pembebanan biaya overhead pabrik masih belum efektif. Hasil perhitungan menunjukkan bahwa harga jual risoles mayo lebih rendah berdasarkan penetapan harga Queen Risoles daripada hasil analisis.
ANALISIS HARGA JUAL DENGAN BIAYA OVERHEAD PABRIK PADA USAHA QUEEN RISOLES DI TRENGGALEK Rofi'ah, Nikmatul; Rahmadia, Vera; Sa'adah, Nihayatus
JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA Vol. 4 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i1.1106

Abstract

To determine the right selling price, bussinesses must calculate the cost of goods sold correctly. This study will investigate how an MSME in Queen Risoles in Trenggalek divides overhead costs. This research uses quantitative methodology by looking at the object of research directly. This study shows that factory overhead costs have an impact on the calculation of production costs, and due to differences in costs between departments, the charging of factory overhead costs is still not effective. The calculation results show that the selling price of risoles mayo is lower based on Queen Risoles' pricing than the analysis results. Abstrak Untuk menentukan harga jual yang tepat, bisnis harus menghitung harga pokok produk yang dijual dengan benar. Studi ini akan menyelidiki bagaimana sebuah UMKM di Queen Risoles di Trenggalek membagi biaya overhead. Penelitian ini menggunakan metodologi kuantitatif dengan melihat objek penelitian secara langsung. Penelitian ini menunjukkan bahwa biaya overhead pabrik berdampak pada perhitungan biaya produksi, dan karena perbedaan biaya antar departemen, pembebanan biaya overhead pabrik masih belum efektif. Hasil perhitungan menunjukkan bahwa harga jual risoles mayo lebih rendah berdasarkan penetapan harga Queen Risoles daripada hasil analisis.
Co-Authors Rofi'ah, Nikmatul Sa'adah, Nihayatus