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Penyusunan Harga Pokok Produksi Pada Rumah Tempe Indonesia Dengan Metode Variable Costing dan Full Costing
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 4
(2024)
This research aims to calculate the cost of goods produced at Rumah Tempe Indonesia, a local tempe producer classified as a Micro, Small, and Medium Enterprise (MSME) in Bogor City. The primary focus of this research is to calculate the production cost per unit produced. A case study method with a qualitative approach was employed, involving direct observation and interviews with the management. The findings of this study are expected to provide valuable insights for the company in understanding...
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Penerapan Metode Job Order Costing Dalam Penetapan Harga Pokok Produksi Pada Ukm J’rami Farm: Job Order Costing Method Application for Production Costs at J'Rami Farm SMEs
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 4
(2024)
This study analyzes the application of the Job Order Costing method in determining the Cost of Goods Manufactured (COGS) at SME J'rami Farm in Bogor using a case study approach with data collection methods through interviews, observation, and document analysis. The results showed that the application of the Job Order Costing method provides a more accurate calculation compared to the method that has been used so far, thus enabling the company to set a more optimal profit margin and helping the c...
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Analisis Biaya Produksi dan Harga Pokok Penjualan pada Pabrik Sari Gurih Baru 568
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 4
(2024)
This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportuniti...
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Analisis Penentuan Harga Pokok Produksi pada UMKM U&Mie Menggunakan Metode Full costing
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 2
, No 6
(2024)
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting com...
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Analisis Harga Pokok Produksi dan Penjualan pada UMKM Boembu Rumah Catering
Jurnal Manajemen dan Ekonomi Bisnis
Vol 4
, No 4
(2024)
This study aims to analyze the calculation of Cost of Goods Manufactured (COGS) and sales strategies at MSME Boembu Rumah Catering. Using a direct interview method with the business owner, this research explores the components of production costs which include raw materials, labor, and overhead costs. The results showed that Boembu Rumah Catering was able to determine a competitive and efficient selling price, thus achieving a profit of 98%. In conclusion, accurate COGS calculation and proper un...
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Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Pada CV Cielofood Pratama
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 4
(2024)
The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a com...
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