| dc.date.accessioned | 2022-03-16T10:50:26Z | |
| dc.date.available | 2022-03-16T10:50:26Z | |
| dc.date.issued | 2021-01-12 | |
| dc.identifier.uri | http://repository.unmul.ac.id/handle/123456789/32017 | |
| dc.description | Analisis Perhitungan Harga Pokok Produksi CPO Pada PT Tunas Prima Sejahtera Samarinda
Nurmita Putri, Yunus Tete Konde, Muhammad Abadan Syakura
Abstract
Nurmita Putri, 2019. Calculation Analyst Cost of CPO Production PT Tunas Prima Sejahtera Samarinda, under supervision of Mr. Yunus Tete Konde, as supervisor I and Mr. Muhammad Abadan Syakura, as supervisor II. This research aims to know how to calculate PT Tunas Prima Sejahteras cost of goods manufactured CPO so that selling of the company price higher than cost of production CPO. This research is using profit report from 2017 of PT Tunas Prima Sejahtera Samarinda. This research is using descriptive quantitative. The data is obtained by interview and documentation directly to the field. Data analysis methods in this study is the analysis of the cost of production by using the method full costing. Based on the analysis of data,it can be concluded that the factor cost of production CPO higher than the selling price of the company is the imposition of direct costs estate and indirect cost. It can be explained that the company in determining the cost of production of fruit own has not been fully effective and efficient.
Keywords
Cost of Production, CPO (Crude Palm Oil)
References
Bastian, Bustami dan Nurlela. (2010). Akuntansi Biaya. Edisi Kedua. Mitra Wacana Media, Jakarta.
Halim, Abdul, Bambang Supomo, dan Muhammad Syam Kusufi. (2014). Akuntansi Manajemen. Edisi Kedua. BPFE, Cetakan Keempat, Yogyakarta.
IAI. (2016). PSAK No.16 (Revisi 2016) Aset Tetap. Dewan Standar Akuntansi Keuangan, Jakarta.
Mulyadi. (2014). Akuntansi Biaya. Edisi Kelima. UPP Sekolah Tinggi Ilmu Manajemen YKPN, Cetakan Keduabelas, Yogyakarta.
Salman, Riza K. (2013). Akuntansi Biaya: Pendekatan Product Costing. Akademia Permata, Cetakan 1, Jakarta.
Supriyono. (2011). Akuntansi Biaya. Edisi Kedua, Buku 1. BPFE, Cetakan Kelimabelas, Yogyakarta.
Widilestariningtyas, Ony, Dony Waluya Firdaus, Sri Dewi Anggadini. (2012). Akuntansi Biaya. Edisi Kesatu. Graha Ilmu, Yogyakarta.
Witjaksono, Armanto. (2013). Akuntansi Biaya. Graha Ilmu, Yogyakarta.
DOI: http://dx.doi.org/10.29264/jiam.v5i2.6328 | en_US |
| dc.description.abstract | Analisis Perhitungan Harga Pokok Produksi CPO Pada PT Tunas Prima Sejahtera Samarinda
Nurmita Putri, Yunus Tete Konde, Muhammad Abadan Syakura
Abstract
Nurmita Putri, 2019. Calculation Analyst Cost of CPO Production PT Tunas Prima Sejahtera Samarinda, under supervision of Mr. Yunus Tete Konde, as supervisor I and Mr. Muhammad Abadan Syakura, as supervisor II. This research aims to know how to calculate PT Tunas Prima Sejahteras cost of goods manufactured CPO so that selling of the company price higher than cost of production CPO. This research is using profit report from 2017 of PT Tunas Prima Sejahtera Samarinda. This research is using descriptive quantitative. The data is obtained by interview and documentation directly to the field. Data analysis methods in this study is the analysis of the cost of production by using the method full costing. Based on the analysis of data,it can be concluded that the factor cost of production CPO higher than the selling price of the company is the imposition of direct costs estate and indirect cost. It can be explained that the company in determining the cost of production of fruit own has not been fully effective and efficient.
Keywords
Cost of Production, CPO (Crude Palm Oil)
References
Bastian, Bustami dan Nurlela. (2010). Akuntansi Biaya. Edisi Kedua. Mitra Wacana Media, Jakarta.
Halim, Abdul, Bambang Supomo, dan Muhammad Syam Kusufi. (2014). Akuntansi Manajemen. Edisi Kedua. BPFE, Cetakan Keempat, Yogyakarta.
IAI. (2016). PSAK No.16 (Revisi 2016) Aset Tetap. Dewan Standar Akuntansi Keuangan, Jakarta.
Mulyadi. (2014). Akuntansi Biaya. Edisi Kelima. UPP Sekolah Tinggi Ilmu Manajemen YKPN, Cetakan Keduabelas, Yogyakarta.
Salman, Riza K. (2013). Akuntansi Biaya: Pendekatan Product Costing. Akademia Permata, Cetakan 1, Jakarta.
Supriyono. (2011). Akuntansi Biaya. Edisi Kedua, Buku 1. BPFE, Cetakan Kelimabelas, Yogyakarta.
Widilestariningtyas, Ony, Dony Waluya Firdaus, Sri Dewi Anggadini. (2012). Akuntansi Biaya. Edisi Kesatu. Graha Ilmu, Yogyakarta.
Witjaksono, Armanto. (2013). Akuntansi Biaya. Graha Ilmu, Yogyakarta.
DOI: http://dx.doi.org/10.29264/jiam.v5i2.6328 | en_US |
| dc.publisher | Jurnal Ilmu Akuntansi Mulawarman (JIAM) | en_US |
| dc.title | Analisis Perhitungan Harga Pokok Produksi CPO Pada PT Tunas Prima Sejahtera Samarinda | en_US |
| dc.type | Article | en_US |
