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All Journal Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ecogen Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ProBisnis : Jurnal Manajemen Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Management, Economic, and Financial JABA NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS) Humanitis (Jurnal Humaniora Sosial dan Bisnis) Jurnal Ekonomi dan Bisnis (Jebi)
Tuti Fitriani
Institut Jambatan Bulan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSIPADA PETERNAKAN AYAM PEDAGING BAPAK OPAN Yulianti Palili; Tuti Fitriani; Tellysulvika Manurun
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to analyze and calculate the cost of broiler production and determine the break-even point on Mr. Opan's broiler farm. The data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this study uses the full costing  method to calculate the cost of production and  the break even point  method to calculate break-even point. This research is a descriptive research. The results of this study show that the cost of production using the full costing method  is Rp.58,101 per chicken, with a break-even point of sales of 3,142 chickens with a revenue of Rp.188,499,330
Analisis Penentuan Harga Pokok Produksi Pada Usaha Krans Bunga Nasya Floris Mira Aprilia Karippu’; Tuti Fitriani
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 4 (2026): Juli-September
Publisher : Samudra Ilmu Indonesia

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Penelitian ini bertujuan untuk menganalisis harga pokok produksi pada Usaha Krans Bunga Nasya Floris menggunakan metode Full Costing serta mengetahui margin keuntungan yang diperoleh berdasarkan Gross Profit Margin dan Net Profit Margin. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Analisis dilakukan dengan mengelompokkan biaya produksi yang terdiri atas biaya bahan baku langsung, biaya tenaga kerja langsung, serta biaya overhead pabrik tetap dan variabel, kemudian menghitung harga pokok produksi menggunakan metode Full Costing. Hasil penelitian menunjukkan bahwa harga pokok produksi tahun 2024 sebesar Rp101.629.317 dengan total penjualan sebesar Rp225.900.000. Laba kotor yang diperoleh sebesar Rp124.270.683 dan laba bersih sebesar Rp94.870.683. Berdasarkan hasil perhitungan, diperoleh Gross Profit Margin sebesar 55,01% dan Net Profit Margin sebesar 42,00%.
ANALISIS HARGA POKOK PRODUKSI PADA USAHA PETERNAK BIBIT IKAN LELE BAPAK SAPTONO Arinda Mardatilla; Tuti Fitriani
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 4 No. 4 (2026): Humanitis (Jurnal Humaniora, Sosial dan Bisnis)
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23362646

Abstract

This study aims to determine the production cost and profitability level of Mr. Saptono’s catfish fingerling farming business. Data collection techniques employed in this study included interviews and documentation. Data analysis involved using the full costing method to calculate production costs, as well as gross profit margin and net profit margin calculations to assess profitability. The results indicate that the total production cost for 3–6 cm catfish fingerlings was Rp41,266,230 (or Rp172 per fish), while the cost for 7–8 cm fingerlings was Rp26,541,980 (or Rp184 per fish). The achieved profitability level was 72% based on the gross profit margin and 67% based on the net profit margin.
Co-Authors Abu Bakar Ahmad Tomu Arinda Mardatilla Ashur Harmadi Aslim Aslim Bakar , Abu Citra Arta, Deddy Novie Daniel Nemba Dambe Datte Salu Tondok Desi Lelikrei Salmon Endah Tri Cahyani Hendrian Hendrian Heriana Heriana Hizkia Rikcanto Ilham Masis Ilham Masis Januario Antonio De Jesus Jasi Okta Filan Longginus Gelatan Ludia Panggalo Ludia Panggalo Massa, Dhella Pramestya Mira Aprilia Karippu’ Murnitasari Murnitasari Narew, Ignasius Rantika Camila Bunga Rezki Amalia Syahrir Rispaty Bate Bandera Rulan L Manduapessy Said Kelana Asnawi Samuel PD Anantadjaya SRI RAHAYU Sri Wahyuni Stepanus Sandy Tellysulvika Manurun Tira Dewi Budi Maharani Yahya Nusa Yulianti Palili Yunizar Herianti