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

ABSTRACT This 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 ex...

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Autores principales:	Ach Baihaki, Hanafi Hanafi
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	cost of good sale tobacco madura activity based costing harga pokok produksi tembakau Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e9b75c6db85e45e18ab333cd4fde9a0b
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spelling	oai:doaj.org-article:e9b75c6db85e45e18ab333cd4fde9a0b2021-12-02T08:33:49ZDetermination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura2302-62512477-499510.25273/jap.v9i2.5159https://doaj.org/article/e9b75c6db85e45e18ab333cd4fde9a0b2020-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5159https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This 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. ABSTRAK Penelitian 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.Ach BaihakiHanafi HanafiUniversitas PGRI Madiunarticlecost of good saletobaccomaduraactivity based costingharga pokok produksitembakauEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 96-108 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	cost of good sale tobacco madura activity based costing harga pokok produksi tembakau Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	cost of good sale tobacco madura activity based costing harga pokok produksi tembakau Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Ach Baihaki Hanafi Hanafi Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
description	ABSTRACT This 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. ABSTRAK Penelitian 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.
format	article
author	Ach Baihaki Hanafi Hanafi
author_facet	Ach Baihaki Hanafi Hanafi
author_sort	Ach Baihaki
title	Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
title_short	Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
title_full	Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
title_fullStr	Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
title_full_unstemmed	Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura
title_sort	determination of break-even point by using abc method on agricultural commodities (tobacco) in madura
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/e9b75c6db85e45e18ab333cd4fde9a0b
work_keys_str_mv	AT achbaihaki determinationofbreakevenpointbyusingabcmethodonagriculturalcommoditiestobaccoinmadura AT hanafihanafi determinationofbreakevenpointbyusingabcmethodonagriculturalcommoditiestobaccoinmadura
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Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura

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