Indonesian Accounting Literacy Journal
Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)

Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual

Sakti, Tamaarine Ayunillah Afraaniti (Unknown)
Ishak, Jouzar Farouq (Unknown)
Arief, Khozin (Unknown)
Supriatna, Iyeh (Unknown)



Article Info

Publish Date
18 Nov 2025

Abstract

This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.

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Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...