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p-Index From 2020 - 2025
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This Author published in this journals
All Journal Accounting Studies and Tax Journal
Halwi, Muh. Darma
Unknown Affiliation
Economics, Econometrics & Finance

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EXAMINING THE COST OF QUALITY IN THE CALCULATION OF COST OF GOODS OF PRODUCTION OF PALOLO DISTINCTIVE BROWN SUGAR Ridwan, Ridwan; Ni Made Suwitri Parwati; Ansar, Muhammad; Halwi, Muh. Darma; Indriasari, Rahayu; Samir, Yulia Gita
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 11 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pfjvzw94

Abstract

This study aims to find the concept of quality cost in calculating the cost of goods of typical Palolo brown sugar products in Palolo District, Sigi Biromaru Regency. This research is a qualitative study using an ethnomethodological approach. The research found four groupings in determining the COGS of brown sugar, namely Raw Material Costs, Support Costs, Factory Overhead Costs, and Quality Costs-Prevention Costs. In the brown sugar production process, from four categories of quality costs, the new brown sugar artisans carry out preventive cost activities, which include brown sugar quality planning activities, controlling the production process, and evaluating the quality of brown sugar.
Co-Authors Muhammad Ansar, Muhammad Ni Made Suwitri PARWATI Rahayu Indriasari Ridwan, Ridwan Samir, Yulia Gita