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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Yudyanto, Rizqa Syahirah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm: Job Order Costing Method Application for Production Costs at J'Rami Farm SMEs Salsabila, Difa; Dewi, Anggita Fitriana; Yudyanto, Rizqa Syahirah; Tartiani, Yuni Astuti Tri
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.995

Abstract

This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the company improve production cost efficiency. The application of this method also provides opportunities for SMEs to develop their business and be able to compete better in the market
Co-Authors Dewi, Anggita Fitriana Salsabila, Difa Tartiani, Yuni Astuti Tri