Swari, I Gusti Ayu Made Dani and Anisya Sukmawati, SE., MSA., Ak., CA., CPA., CRA., CRP (2022) Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada Umkm Kripik Singkong (Studi Pada Umkm Windu Agung Kabupaten Sumenep). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengevaluasi penerapan penentuan harga pokok produksi pada UMKM Keripik Singkong UD. Windu Agung Kabupaten Sumenep sebagai penentuan harga jual produk. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan yaitu wawancara secara langsung dengan pemilik UMKM, observasi, dan dokumentasi. Dari hasil penelitian diketahui bahwa : (1) Harga pokok produksi yang didapatkan menurut UMKM UD. Windu Agung sebesar Rp 5.778 dan masih belum memasukkan seluruh unsur biaya (2) Harga pokok produksi yang didapatkan menurut metode full costing sebesar Rp 6.813 dan memasukkan seluruh biaya (3) Selisih perhitungan harga pokok produksi menurut perusahaan dan metode full costing sebesar Rp 1.036.
English Abstract
This study was aimed to evaluate the implementation of the determination of the cost of production manufactured in Cassava Chips MSMEs UD. Windu Agung Sumenep Regency as determining the selling price of the product. The type of this research was qualitative with a case study approach. The data collection techniques used were direct interviews with MSMEs owners, observation, and documentation. Based on the results of the research, it was found out that: (1) The cost of production obtained according to MSMEs UD. Windu Agung was IDR 5,778 and still not including all elements of cost (2) The cost of production obtained according to the full costing method was IDR 6,813 and includes all costs (3) The difference in the calculation of the cost of production according to the company and the full costing method was IDR 1,036.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0522170028 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Metode Full Costing, The Cost of Production, Full Costing Method. |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 23 May 2023 06:53 |
| Last Modified: | 23 May 2023 06:53 |
| URI: | http://repository.ub.ac.id/id/eprint/200120 |
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