Published: 2023-12-01

Analisis Harga Pokok Produksi Pada Usaha Duta Kaca

DOI: 10.35870/jemsi.v9i6.1644

Marhanita Tanita Belo, Longginus Gelatan, Ignasius Narew, Anjelina Frisca Junita, Johanis Nifanngeljau
  • Marhanita Tanita Belo: Sekolah Tinggi Ilmu Ekonomi Jambatanan Bulan , Indonesia
  • Longginus Gelatan: SekolahTinggi Ilmu Ekonomi Jambatanan Bulan , Indonesia
  • Ignasius Narew: Sekolah Tinggi Ilmu Ekonomi Jambatanan Bulan , Indonesia
  • Anjelina Frisca Junita: Sekolah Tinggi Ilmu Ekonomi Jambatanan Bulan , Indonesia
  • Johanis Nifanngeljau: Sekolah Tinggi Ilmu Ekonomi Jambatanan Bulan , Indonesia
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Abstract

Penelitian ini bertujuan untuk menghitung harga pokok produksi dan harga jual kaca painting pada Usaha Duta Kaca. Penelitian ini merupakan penelitian deskriptif.  Teknik pengumpulan data pada penelitian ini adalah teknik wawancara dan teknik dokumentasi. Instrumen analisis data dalam penelitian ini menggunakan metode full costing untuk menghitung harga pokok produksi dan metode cost plus pricing untuk menghitung harga jual. Hasil penelitian ini menunjukkan harga pokok produksi per unit produk menggunakan metode full costing pada periode 2019 sebesar Rp 558.005, periode 2020 sebesar Rp 574.731, dan pada periode 2021 sebesar Rp 576.912 dengan harga jual per unit produk pada periode 2019 sebesar Rp 669.606, periode 2020 sebesar Rp 689.677, dan pada periode 2021 sebesar Rp 692.294.

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How to Cite

Belo, M. T., Longginus Gelatan, Ignasius Narew, Anjelina Frisca Junita, & Johanis Nifanngeljau. (2023). Analisis Harga Pokok Produksi Pada Usaha Duta Kaca. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(6), 2499-2509. https://doi.org/10.35870/jemsi.v9i6.1644
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 6 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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