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Atar Satria Fikri
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J-ISACC : Journal of Islamic Accounting Competency
Published by Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
ISSN : -     EISSN : 29643082     DOI : 10.30631/jisacc.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
J-ISACC; Journal of Islamic banking and finance (ISSN: - ; E-ISSN: 2964-3082) is published Department of Islamic Accounting, Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi Periodically (March and October). J-ISACC welcomes authors from any institutional background and accepts rigorous empirical research papers. J-ISACC publishes articles with two related major themes; Islamic Accounting, Islamic Economics, Islamic Finance, Islamic Business, Islamic Banking, Islamic Capital Markets, Islamic Wealth Management, Issues on Shariah Implementation/Practices of Islamic Banking, Zakat and Waqf, Takaful, Islamic Corporate Finance, Shariah-Compliance Risk Management, Islamic Derivatives, Issues of Shari`ah Supervisory Boards, Islamic Business Ethics, Islamic Auditing. This journal prioritizes manuscripts that have novelty values and interesting discussions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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Perhitungan Biaya Produksi Menggunakan Metode Full Costing Dalam Penentuan Harga Jual Kayu Gergajian(Studi pada Industri Kayu di Kecamatan Danau Teluk Kota Jambi: Perhitungan Biaya Produksi Menggunakan Metode Full Costing Dalam Penentuan Harga Jual Kayu Gergajian(Studi pada Industri Kayu di Kecamatan Danau Teluk Kota Jambi Saydatun Nisya1; Mohammad Orinaldi Mohammad Orinaldi
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5868

Abstract

This study investigates the use of the full cost method for calculating production costs in the wood industry located in Danau Teluk District, Jambi City. Utilizing qualitative research methods, data were gathered through observations, interviews, and documentation. The study focused on four wood industries: CV. Tri Tunggal Sawmill, CV. Meranti Jaya Makmur, CV. Conta Dora, and Maju Bersama Sawmill. Findings reveal that the wood industry in this district has not adopted production cost calculations that align with cost accounting standards. Specifically, two companies priced their products based on regional market prices, while the other two relied on gross and unstructured pricing methods. The full costing method analysis included all cost components: raw materials, direct labor, variable factory overhead, and fixed factory overhead. Production costs calculated for CV. Tri Tunggal Sawmill were Rp 282,172,000 for a production volume of 168 m³; CV. Meranti Jaya Makmur calculated costs of Rp 270,327,666 for the same volume. CV. Conta Dora's costs reached Rp 516,512,000 for a production volume of 336 m³, and Maju Bersama Sawmill reported costs of Rp 440,231,000 for 264 m³. Data were derived from production results reported in June 2025

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