Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AGRISAINS: Jurnal Ilmiah Magister Agribisnis
Jahari, Harmeita Dewi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Perhitungan Harga Pokok Produksi (Studi Kasus : Usaha Pembuatan Tahu Pak Mitro Di Kecamatan Stabat Kabupaten Langkat Sumatera Utara) Jahari, Harmeita Dewi; Rozalina, Rozalina; Basriwijaya, Kiagus Muhammad Zain
AGRISAINS: Jurnal Ilmiah Magister Agribisnis Vol 7, No 1 (2025): AGRISAINS: Jurnal Ilmiah Magister Agribisnis JANUARI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/agrisains.v7i1.5179

Abstract

This research aims to analyze the cost of production in the Pak Mitro tofu making business in Stabat District, Langkat Regency, North Sumatra. This research uses a case study method and is analyzed quantitatively descriptively. The data collection methods used are primary data and secondary data. The sampling technique used was purposive sampling technique. The subject in this research is the owner of a tofu making business, namely Mr. Mitro. The analysis calculated uses the full costing method and the activity based costing (ABC) method. The results obtained from this research are the cost of production using the Full Costing method of Rp. 269 and using the Activity Based Costing method of Rp. 260. So that the tofu production produced by Pak Mitro's business experiences quite large costs of Rp. 9/unit.
Co-Authors Basriwijaya, Kiagus Muhammad Zain Rozalina, Rozalina Rozalina