Analisis Alokasi Joint Cost dalam Menentukan Harga Pokok Produksi di Adilah Garden

Authors

  • Nur Fadillah Universitas Tadulako, Kota Palu
  • Nurfarizha Fazhirawati Universitas Tadulako, Kota Palu
  • Nina Yustina Yasmin Universitas Tadulako, Kota Palu
  • Rahayu Indrisari Universitas Tadulako, Kota Palu
  • Andi Chairil Furqan Universitas Tadulako, Kota Palu,

DOI:

https://doi.org/10.70142/studiaekonomika.v23i1.275

Keywords:

Joint Costs, Cost of Production, The Garden of Justice

Abstract

This study discusses the allocation of joint costs in determining the cost of production at Adilah Garden. Joint costs are costs incurred from processing raw materials until the product can be separated. The purpose of this study is to calculate the cost of production using the relative selling value method and compare it with the calculations made by Adilah Garden. The methods used are unstructured interviews and documentation, with source triangulation for data validation. The results show that the calculation of the cost of production through the allocation of joint costs is lower than the method used by Adilah Garden, which indicates the need for improvements in the company's cost accounting system.

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Published

21-01-2025

How to Cite

Nur Fadillah, Nurfarizha Fazhirawati, Nina Yustina Yasmin, Rahayu Indrisari, & Andi Chairil Furqan. (2025). Analisis Alokasi Joint Cost dalam Menentukan Harga Pokok Produksi di Adilah Garden. Studia Ekonomika, 23(1), 32–45. https://doi.org/10.70142/studiaekonomika.v23i1.275

Issue

Vol. 23 No. 1 (2025): Studia Ekonomika

Section

Articles

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Copyright (c) 2025 Studia Ekonomika

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