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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Nurrahma, Ilfi
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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
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM DI DESA GEMPOL NURRAHMA, ILFI; Achmad Wicaksono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to determine the effect of Financial Literacy and Income on the Financial Behavior of MSMEs in Gempol Village using quantitative methods. The independent variables in this study are Financial Literacy and Income, while the dependent variable is Financial Behavior. The sample of this study was 50 MSME respondents selected through random sampling. The result of the t-test showed that Financial Literacy t-count 4,408 > t-table 2,012 and a significant value of 0,000 < 0,05 and Income t-count 2,314 > t-table 2,012 and a significant value of 0,025 < 0,05 had a significant effect on Financial Behavior. The F test also showed a significant simultaneous effect of 0,000 < 0,05, so that both independent variables together influenced the Financial Behavior of MSMEs. Therefore, increasing Financial Literacy is important so that MSMEs can make the right decisions and improve their business performance.
Co-Authors Achmad Wicaksono Afdhillah, Nur Aini Chilmi, Hanum Roudhotul Dian Fahriani Haliza, Sabrina Ainur