Analysis of The Cost of Production of Tofu by Using The Full Costing Method (Case Study at Tofu Factory)
DOI:
https://doi.org/10.38035/gijea.v3i1.361Keywords:
Cost of Goods Manufactured, Full Costing, Tofu, Production Cost, Case StudyAbstract
Accurate determination of the cost of goods produced is very important for business actors to know the amount of costs incurred in the production process and as a basis for setting selling prices. This study aims to analyze the calculation of the cost of production of tofu using the full costing method in a tofu factory. The full costing method takes into account all production costs, both raw material costs, direct labor, and fixed and variable factory overhead costs. This research uses a case study approach with data collection through observation, interviews, and documentation at the tofu factory which is the object of research. The results of the analysis show that the calculation of the cost of production using the full costing method provides a more complete and accurate picture compared to the method that has been used by the factory. Thus, the application of this method can help business owners in making selling price decisions, evaluating cost efficiency, and increasing company profits.
References
Alexandro, R., & Uda, T. (2020). Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 195. https://doi.org/10.23887/jiah.v10i2.25263
Agustina, E., Syafril, R., & Lina, W. R. (2020). Analisis Perhitungan Harga Pokok Produksi Pada Pabrik Tahu Makmur Dengan Metode Full Costing. Research in Accounting Journal, 1(1), 140–154.
Azhar Cholil, A. (2021). Analisis Rasio Likuiditas Dan Profitabilitas Untuk Menilai Kinerja Keuangan Perusahaan Pt Berlina Tbk Tahun 2014-2019. Jurnal Ekonomi Manajemen Sistem Informasi, 2(3), 401–413. https://doi.org/10.31933/jemsi.v2i3.420
Dhelniati, F., Afla, M., Nurjanna, N., & Suriyanti, L. H. (2022). Analisis Perhitungan Harga Pokok Produksi Dengan Menerapkan Metode Full Costing Pada UKM Pembuatan Tahu. Research in Accounting Journal, 2(5), 621–626.
Firmansyah, I. (2013). Akuntansi Biaya Itu Gampang. Dunia Cerdas.
Hartono, J. (2013). Teori Portofolio dan Analisis Investasi. BPFE.
Halim, A. (2019). Dasar Dasar Akuntansi Biaya (Edisi 4). BPFE.
Herdiansyah, H. (2010). Metode Penelitian Kualitatif untuk Ilmu Ilmu Sosial (2nd ed.). Salemba Humanika.
Hernando, R. (2021). Pengaruh Kpemimpinan Struktur Inisiasi Objektif Diagnostic Dan Objektif Interaktif Trhadap Kejelasan Tujuan. Jurmal Manajemen Dan Bisnis Sriwijaya, 19(2). https://doi.org/18(2), 113-120
Mardahleni, M. (2017). Analisis Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Pt. Hanjaya Manadala Sampoerna, Tbk. Jurnal Apresiasi Ekonomi, 5(2), 83–90. https://doi.org/10.31846/jae.v5i2.4
Moleong, L. J. (2017). Metodologi Penelitian Kualitatfif. ROSDA.
Mowen, H. dan. (2009). Akuntansi Manajemen. Salemba Empat.
Mulyadi. (2018). Akuntansi Biaya (Edisi 5). UPP STIM YKPN.
Muri Yusuf, A. (2014). Metode Penelitian Kuantitatif, Kualitatif Dan Penelitian Gabungan (1st ed.). Prenadamedia Group.
Pagestu, R., Suryadi, S., & Fitriani, F. (2022). Analisis Biaya Produksi Dalam Menentukan Harga Jual Menggunakan Metode Full Costing (Study Kasus Pabrik Tahu Pak Agus Kota Metro). In Prosiding Seminar Nasional Penelitian Dan Pengabdian Kepada Masyarakat (Snppm) Universitas Muhammadiyah Metro (Vol. 4, No. 1, Pp. 71-78)., 71–78.
Rahma, N. (2020). Analisis Biaya Produksi Dalam Rangka Penentuan Harga Pokok Produksi Pada Ud. Caraka Alam Meubel. Doctoral Dissertation, STIE Perbanas Surabaya.
Sekaran, U., & Bougie, R. (2016). Research Metods For Business: A Skill-Building Approach. Wiley.
Srikalimah. (2017). Analisis Perilaku Konsumen Dalam Keputusan Pembelian Handphone Android. International Journal of Social Science and Business, 1(2), 52–59. https://doi.org/10.23887/IJSSB.V1I2.10581
Sujarweni, V. W. (2019). Akuntansi Biaya Teori Dan Penerapannya (Mona (ed.)).
Sujarweni, V. W. (2020). Metodologi Penelitian Bisnis Dan Ekonomi. Pustaka Baru Press.
Sukmawati, V. D., Soviana, H., Ariyantina, B., & Citradewi, A. (2022). Kinerja Keuangan Ditinjau Dari Analisis Rasio Profitabilitas (Studi Pada Pt Erajaya Swasembada Periode 2018-2021). Jurnal Ilmiah Akuntansi Dan Bisnis, 7(2), 189–206. https://doi.org/10.38043/jiab.v7i2.3692
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Dyah Sari Ningrum, Netty Herawaty, Fredy Olimsar
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the GIJEA has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJEA.
