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All Journal Jurnal Riset Terapan Akuntansi Journal of Economics and Management Scienties
Ramadani, Samsul Arif
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Penentuan Harga Pokok Penjualan Metode Fullcosting dan Harga Jual Lengkuas di Desa Matanair Kabupaten Sumenep Ramadani, Samsul Arif; Nurhayati, Citra
Journal of Economics and Management Scienties Volume 6 No. 3, June 2024
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v6i3.61

Abstract

Farmers are generally not free to determine the selling price of their agricultural products, as it is the middlemen who set the purchase price. However, the selling price is a crucial factor in determining the sustainability of farming, especially in the cultivation of galangal in Matanair Village, Sumenep Regency. This research examines the determination of the full costing method for the cost of goods sold (COGS) and the selling price of galangal in Matanair Village, Sumenep Regency. The full costing method is employed to calculate the COGS, incorporating all production costs, both fixed and variable, and also the costs not considered by farmers, such as the labor of the farmers themselves, into the cost price. In calculating the COGS, the researcher analyzes each stage of galangal cultivation, starting from land preparation, planting, maintenance, to harvesting. Through interviews with galangal farmers, production cost data is obtained and calculated using the full costing method. The results of this study indicate that the COGS of galangal according to the full costing method differs from the calculations made by farmers. According to the full costing method, more than 80% is attributed to the harvesting stage. If identified based on cost accounting concepts, more than 90% of the total COGS is attributed to labor costs incurred by farmers. Therefore, this can be a focus for farmers in managing costs, particularly during the harvest season and in terms of labor costs.
PENENTUAN HARGA POKOK PENJUALAN METODE FULLCOSTING DAN HARGA JUAL LENGKUAS DESA MATANAIR Ramadani, Samsul Arif; Nurhayati, Citra
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11185972

Abstract

Petani umumnya tidak bebas dalam menentukan harga jual hasil taninya, sehingga tengkulak lah yang menentukan harga beli. Padahal Harga jual menjadi salah satu faktor penentu keberlanjutan suatu usaha tani, khususnya usaha tani lengkuas di Desa Matanair. Penelitian ini membahas penentuan harga pokok penjualan (HPP) metode fullcosting dan harga jual lengkuas di Desa Matanair, Kabupaten Sumenep. Metode fullcosting digunakan untuk menghitung HPP, memasukkan seluruh biaya produksi, baik tetap maupun variabel, dan juga biaya yang tidak diperhitungkan oleh petani seperti tenaga kerja petani itu sendiri ke dalam harga pokok. Dalam menghitung HPP peneliti menganalisis setiap tahapan dalam budidaya lengkuas dimulai dari persiapan lahan, penanaman, pemeliharaan, hingga masa panen. Melalui wawancara dengan petani lengkuas, data biaya produksi diperoleh dan dihitung dengan metode fullcosting. Hasil dari penelitian ini menunjukkan bahwa HPP lengkuas menurut metode fullcosting berbeda dengan perhitungan para petani. Berdasarkan metode fullcosting proporsi lebih dari 80% berada pada masa panen. Dan jika diidentifikasi berdasarkan konsep akuntansi biaya, lebih dari 90% total HPP berada pada biaya tenaga kerja yang dikeluarkan oleh petani. Sehingga hal ini dapat menjadi fokus bagi petani dalam mengelola biaya-biaya khususnya pada saat masa panen dan pada aspek biaya tenaga kerja. Kata Kunci: Harga Pokok Penjualan, Lengkuas, Akuntansi Biaya.
Co-Authors Nurhayati, Citra