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All Journal Jurnal Akuntansi Barelang Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Haliza, Sabrina Ainur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan Haliza, Sabrina Ainur; Nurrahma, Ilfi; Afdhillah, Nur Aini; Chilmi, Hanum Roudhotul; Fahriani, Dian
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15630

Abstract

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs
IMPLEMENTASI SAK EMKM UNTUK PENINGKATAN LABA USAHA UMKM Haliza, Sabrina Ainur; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9922

Abstract

The purpose of this study was to determine the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports on Broiler Duck Farming MSMEs in order to help MSMEs in increasing business profits. This research uses a qualitative method with a descriptive approach, with data collection techniques including observation, documentation, literature and interviews with MSME owners. The results showed that butcher Duck MSMEs have implemented recording financial statements based on SAK EMKM, the reports prepared include profit and loss statements, statements of financial position and also notes to financial statements (CALK). With the application of SAK EMKM, business profits have increased from May to June 2024. The previous revenue of Rp 8,600,000 increased to Rp 10,200,000 while the operating profit increased from Rp 3,025,000 to Rp 4,530,000. This shows the successful implementation of improved financial management according to SAK EMKM, which is driven by more effective management of cost of goods sold and optimization of operational costs.
Co-Authors Afdhillah, Nur Aini Chilmi, Hanum Roudhotul Dian Fahriani Kafidin Muzakki Nurrahma, Ilfi