Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi
Jumri Jumri
Sekolah Tinggi Ilmu Ekonomi Nusantara
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Penentuan Harga Pokok Produksi Dengan Pendekatan Full Costing Pada UMKM Kacang Gula Merah Di Sangatta Nanok Fitriyadi.S; Jumri Jumri; Fatma Eka Sari; Nuuridha Matiin; Putri Aliska
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.919

Abstract

This research aims to determine the determination of the cost of production using the full costing method in the Sangatta Brown Sugar Bean MSMEs. Based on the results of research on determining the cost of production using a full costing approach for brown sugar bean SMEs in Sangatta, the author draws conclusions. Based on the calculation of the cost of production using the full costing method, it is greater and worth IDR. 6,772,000. And from determining the selling price, the method of calculating the cost of production using the full costing method is higher, while the selling price using the full costing method is IDR 3,386/kg.
Co-Authors Fatma Eka Sari Nanok Fitriyadi.S Nuuridha Matiin Putri Aliska