Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada Pempek Feri Palembang

Amalda, Siska (Unknown)
Setyadi, Bakti (Unknown)
Sartika, Dewi (Unknown)
Terzaghi, M. Titan (Unknown)

Article Info

Publish Date
01 Nov 2025

Abstract

This study aims to analyze the calculation of the cost of production at UMKM Pempek Feri Palembang using the full costing method. The research method applied is descriptive qualitative with a case study approach. Data were collected through observation, documentation, and interviews to obtain information regarding raw material costs, direct labor, and factory overhead costs. The results indicate a difference between the company’s calculation of the cost of production and the full costing method, where the full costing method provides more accurate results as it includes all cost components, both variable and fixed. Therefore, the implementation of the full costing method can assist the company in determining a more precise selling price and improving the accuracy of production cost control.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...