Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Pada Usaha Tani Jamur Tiram Arka di Kabupaten Probolinggo

  • Novita Lidyana Universitas Panca Marga Probolinggo
  • Dyah Ayu Perwitasari Fakultas Ekonomi Universitas Panca Marga Probolinggo
  • Novi Itsna Hidayati Fakultas Pertanian Universitas Yudharta Pasuruan
Abstract views: 176 , pdf downloads: 273
Keywords: Musroom farming, Musroom Tiram, Total production cost

Abstract

This research is a type of quantitative research conducted on the "Arka" oyster mushroom farming business in Probolinggo district, East Java. Sources of data used are simple financial records of farm owners as secondary data sources and interviews with informants conducted to owners of "arka" oyster mushroom farms. Because it still uses estimated figures in its determination. So that this can lead to less accurate results of the total production costs incurred so that it has an impact on the profits or profits generated. Researchers found that within 3 months of harvesting, the cost of production was determined at Rp. 7,0671.33/kg with harvested production of Rp. 3,523 kg.

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References

Helmina, B. (2013). Penentuan Harga Pokok Produksi Berdasarkan Metode Full Costing Pada Pembuatan Etalase Kaca dan Alumunium di Ud. Istana Alumunium Manado. Jurnal EMBA, 1(3), 217–224. https://ejournal.unsrat.ac.id/index.php/emba/article/view/2073/1646
Herlix, M., & Manhattan, N. (2018). KERAGAAN USAHATANI DAN PENENTUAN HARGA POKOK PRODUKSI JAMUR TIRAM (Pleurotus ostreatus) (.
Kalsum, U., Fatimah, S., & Catur, W. (2011). Efektivitas Pemberian Air Leri Terhadap Pertumbuhan dan Hasil Jamur Tiram Putih (Pleurotus ostreatus). Jurnal Agrovigor, Vol.4(No.2), 86–92.
Lidyana, N., Perwitasari, D. A., & Rustianawati, M. (2021). Revenue And Marketing Channel Of Oyster Mushroom In Probolinggo District. Wiga : Jurnal Penelitian Ilmu Ekonomi, 11(1), 31–38. https://doi.org/10.30741/wiga.v11i1.576

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Published
2022-12-16
How to Cite
Lidyana, N., Perwitasari, D. A., & Hidayati, N. I. (2022). Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Pada Usaha Tani Jamur Tiram Arka di Kabupaten Probolinggo. AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 14(2), 76-82. https://doi.org/10.35457/akuntabilitas.v14i2.2372