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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi eBA Journal: Journal Economic, Bussines and Accounting JASF (Journal of Accounting and Strategic Finance) JCA (Jurnal Cendekia Akuntansi) JAMANTA Jurnal Masyarakat Indonesia Indonesian Journal of Entrepreneurship & Startups Science Contribution to Society Journal Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Masrunik, Endah
Fakultas Ekonomi Universitas Islam Blitar
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : eBA Journal: Journal Economic, Bussines and Accounting

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IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP Yulianti, Ika; Masrunik, Endah; Miftakhul Huda, Anam; Elvianita, Diana
eBA Journal: Journal Economics, Bussines and Accounting Vol 4 No 2 (2018): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v4i2.613

Abstract

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method
Co-Authors Arif Wahyudi Aris Heri Andriawan, Aris Heri Arrofi', Mohamad Budiman, Eko Wahyu Dheny Jatmiko, Dheny Elvianita, Diana Endrawati, Tri Fina Armila, Aldicha Indariyanti, Henni Indarriyanti, Henni Khoirianto, Redy Khomariah, Nuril Esti Miftakhul Huda, Anam Mudjiasih, Mudjiasih MUHAMMAD AGUS SUPRAYUDI Pitaloka, Dyah Puspitorini, Palupi RR. Ella Evrita Hestiandari Septiawan, Bambang Sholikah, Siti Maratus Sunandes, Aris Wahyudi, DeaOkta Wirayuda Whedy Prasetyo