COST OF GOODS SOLD OF WAJIK AT CAP KUDA TERBANG SMALL AND MEDIUM ENTERPRISE IN BLITAR: AN ANALYSIS

  • Suprianto Suprianto Universitas Islam Balitar
  • Diana Elvianita Martanti Universitas Islam Balitar
Abstract views: 63 , PDF downloads: 27
Keywords: Cost of Goods Sold; Small and Medium Enterprises; Wajik

Abstract

The purpose of this research was to determine the calculation of cost of goods sold of Wajik at Mrs. Sulasmi’s Cap Kuda Terbang Small and Medium Enterprise (UKM) in Kademangan, Blitar Regency. This research was carried out to figure out how to determine the selling price of Wajik, and to analyze whether the selling price was appropriate. The research method used in this research was qualitative approach so that it can develop and obtain in-depth findings. Data were obtained through interviews and observations. The data of interview and observation were subsequently analyzed to find out how to determine the selling price of Wajik at UKM Cap Kuda Terbang, and to analyze whether the prize has yet to be approriate. The technique used to check the validity of the data was the triangulation technique. Findings show that the cost of goods sold based on full costing method was higher than the cost of goods sold calculated by the company; it appears that there are differences in the calculation of cost of goods sold according to the company after being evaluated.

Downloads

Download data is not yet available.

Author Biographies

Suprianto Suprianto, Universitas Islam Balitar

Fakultas Ekonomi

Diana Elvianita Martanti, Universitas Islam Balitar

Program Studi Akuntansi

References

Bustami, Bastian Dan Nurlela, 2013. Akuntansi Biaya Edisi 4. Jakarta: Mitra Wacana Media

Dunia, Firdaus Ahmad Dan Wasilah Abdulah. 2012. Akuntansi Biaya. Jakarta: Salemba Empat.

Kuncoro Mudrajad (2009) Metode Riset Untuk Bisnis dan Ekonomi. Jakarta: Erlangga.

Malue, J. (2013). Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Pada PT Celebes Mina Pratama. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).

Mulyadi. 2012. Akuntansi Biaya. Edisi 5. Yogyakarta: UPP STIM YKPN

Rufaidah, P. (2012). Manajemen Strategik. Bandung: Penerbit Humaniora.

Solekhah, F., Zakaria, W. A., & Marlina, L. (2019). Analisis Harga Pokok Produksi dan Harga Pokok Penjualan Jagung di Kecamatan Sekampung Udik Kabupaten Lampung Timur. Jurnal Ilmu-Ilmu Agribisnis, 6(4), 422-429.

Sugiyono, 2012, Metode Penelitian Pendidikan, Edisi ke-15, Bandung: Alfabeta.

Published
2020-03-11
How to Cite
Suprianto, S., & Elvianita Martanti, D. (2020). COST OF GOODS SOLD OF WAJIK AT CAP KUDA TERBANG SMALL AND MEDIUM ENTERPRISE IN BLITAR: AN ANALYSIS. JARES (Journal of Academic Research and Sciences), 5(1), 27-35. https://doi.org/10.35457/jares.v5i1.907
Section
Articles

Most read articles by the same author(s)