Pengaruh Harga Pokok Produksi Dengan Metode Harga Pokok Pesanan Terhadap Peningkatan Akurasi Laba
DOI:
https://doi.org/10.24127/akuisisi.v20i1.1417Keywords:
Cost of Goods Production, Job Order Costing Method, Increased Profit AccuracyAbstract
This research aims to empirically test the effect of determining the cost of production using the order cost method on increasing profit accuracy. This research is quantitative research and the data used is primary data collected using a questionnaire. The sample in this research is MSMEs in Ambon City. The results of this research prove that determining the cost of production using the ordered cost method has an effect on increasing profit accuracy and suggestions from this research are for MSME’s players to carry out periodic evaluations so that the cost price determination can be implemented properly so that profit accuracy in MSMEs becomes better.References
Badan Pusat Statistik Kota Ambon. (2022). BPS - Statistics Of Ambon Municipality Katalog/Catalog:1102001.8171ISSN:0215-6849No. Publikasi/Publication Number: 81710.2201
Fahlevi. (2013). Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Harga Saham. Skripsi. Jakarta: Universitas Islam Negeri Syarif Hidayatullah.
Fhyel, Vygoma G. (2018). Pengaruh Keadilan Pajak, Sistem Perpajakan, Diskriminasi, Kemungkinan Terdeteksinya Kecurangan, Pemeriksaan Pajak, dan Tarif Pajak Terhadap Penggelapan Pajak. Skripsi. Yogyakarta: Universitas Islam Indonesia.
Hariri, Chairil. (2003). Analisis Penentuan Harga Pokok Pesanan dan Pengaruhnya Terhadap Laba Rugi Pada Konveksi Megawati Collections. Tesis. Jakarta: Universitas Esa Unggul.
Harnanto. (2017). Akuntansi Biaya. Yogyakarta: Penerbit ANDI.
Ilham. (2013). Penentuan Harga Pokok Produksi Percetakan Sablon Di Yogyakarta. Diponegoro Journal of Accounting.
Juwita, Dara Tri. (2016). Pengaruh Harga Pokok Pesanan dan Harga Pokok Proses Terhadap Laba Kotor Pada Perusahaan Automotive dan Allied Products di Bursa Efek Indonesia. Jurnal Manajemen dan Akuntansi.
Karyadi, dkk. (2021). Pengaruh Harga Pokok Produksi Terhadap Laba Pada PT. Sempurnaindah Multi Nusantara. Jurnal Ekonomi dan Bisnis.
Moleong Lexy. (2017). Metodologi Penelitian Kualitatif. Jakarta: PT Grafindo Persada.
Downloads
Published
How to Cite
Issue
Section
License
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows:
