Romadhoni, Suci (2023) Penerapan Job Order Costing Dalam Penentuan Harga Pokok Produksi dan Profitabilitas pada Konveksi Aura Kediri. (Implementation of Job Order Costing in Determining Cost of Production and Profitability at Aura Kediri Convection). Undergraduate thesis, Univeritas 17 Agustus 1945 Surabaya.
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Abstract
Aura Kediri Convection is a service company engaged in convection and screen printing, but its main activity is convection. Aura Convection is located at Desa Kayenlor Plemahan, Kediri. The beginning of the establishment of the Aura convection was from the intention of Mrs. Nurul (one of the owners of the convection), namely to open a sewing service using 1 sewing machine in 2006. Thanks to her tenacity and patience, the convection has finally developed to the present day. Aura Kediri Convection in its production process waits for orders from customers, also more often makes stock of uniforms from stores. In paying the cost of production, Aura convection still uses very simple and inaccurate calculations. The research objectives to be achieved are in accordance with the formulation of the problem, namely to identify the application of job order costing in the selection of production cost and profitability at the Aura Kediri convection. This type of research is qualitative with descriptive analysis method. The subject of this research is the owner of the convection. And data collection is done through the method of observation, interviews, and documentation. The results of this study indicate the effectiveness of the application of job order costing in increasing the cost of production and profitability at Aura Kediri convection. This can be seen by comparing the calculation of the basic production prices that have been applied by convection. However, many factory overhead costs are not included in the calculation of the cost of production. Thus the convection needs to calculate the cost of production in more detail and more accurately.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Job Order Costing, Cost Of Production |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1221900146 SUCI ROMADHONI |
Date Deposited: | 27 Feb 2024 04:31 |
Last Modified: | 27 Feb 2024 04:31 |
URI: | http://repository.untag-sby.ac.id/id/eprint/28612 |
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