Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Afriani, Naira
Unknown Affiliation
Humanities Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Es Teh Aur Afriani, Naira; Sumantri, Rahmanita; Hasdiyanti, Rizki; Ramadhani, Shefira
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.101

Abstract

This study aims to analyze the calculation of production costs using the full costing method: determining the selling price of (UKM) Es Teh Aur products. In an increasingly competitive beverage industry, accurate pricing is crucial to ensure profitability and business sustainability. The full costing method includes all production costs, both variable and fixed, providing a more comprehensive view of total expenses incurred. This research adopts a descriptive quantitative approach with purposive sampling conducted at UKM Es Teh Aur during the April 2025 period. Data were collected through direct observation and interviews. The analysis results indicate a significant difference between the company's cost of production calculation and the full costing method, with a discrepancy of IDR 200,000. The selling price calculated using the full costing method is also higher than the company's set price. These findings emphasize that the full costing method offers a more accurate basis for determining selling prices, helping to maximize profits and maintain product competitiveness
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing: Penetapan Harga Jual Produk UKM Es Teh Aur: Calculation of Production Cost Using the Full Costing Method: Determining the Selling Price of Aur Ice Tea SME Products Afriani, Naira; Sumantri, Rahmanita; Hasdiyanti, Rizki; Ramadhani, Shefira
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 4 (2025): September 2025 - November 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i4.101

Abstract

This study aims to analyze the calculation of production costs using the full costing method: determining the selling price of (UKM) Es Teh Aur products. In an increasingly competitive beverage industry, accurate pricing is crucial to ensure profitability and business sustainability. The full costing method includes all production costs, both variable and fixed, providing a more comprehensive view of total expenses incurred. This research adopts a descriptive quantitative approach with purposive sampling conducted at UKM Es Teh Aur during the April 2025 period. Data were collected through direct observation and interviews. The analysis results indicate a significant difference between the company's cost of production calculation and the full costing method, with a discrepancy of IDR 200,000. The selling price calculated using the full costing method is also higher than the company's set price. These findings emphasize that the full costing method offers a more accurate basis for determining selling prices, helping to maximize profits and maintain product competitiveness
Co-Authors Hasdiyanti, Rizki Ramadhani, Shefira Sumantri, Rahmanita