Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
 
Creator Baihaki, Ach
Hanafi, Hanafi
 
Subject Akuntansi
Cost of good sale; tobacco; madura; activity based costing; Harga Pokok Produksi; Tembakau
 
Description ABSTRACTThis study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.ABSTRAKPenelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.
 
Publisher Universitas PGRI Madiun
 
Contributor DRPM Kementrian Riset, Teknologi dan Pendidikan Tinggi
 
Date 2020-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/5159
10.25273/jap.v9i2.5159
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 9, No 2 (2020); 96-108
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/5159/2977
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5159/569
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5159/748
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5159/910
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5159/1007
 
Rights Copyright (c) 2020 Ach Baihaki, Hanafi Hanafi
http://creativecommons.org/licenses/by-sa/4.0
 

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