Charismawati, Anggie Adilla and , Kurnia Rina Ariani, S.E., Ak., M.Acc (2024) Penerapan Praktik Akuntansi Untuk Menentukan Harga Pokok Penjualan Pada Proyek Bisnis Gantari Bateeq Dalam Program Wirausaha Merdeka UMS. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This writing aims to find out how the Wirausaha Merdeka Program contributes to supporting the improvement of student skills and how accounting practices are useful in determining the Cost of Goods Sold. This writing is intended to determine the Cost of Goods Sold (HPP), calculate the Break Event Point (BEP), and calculate the percentage of profit (margin) obtained by the Gantari Bateeq business project. Cost of Goods Sold (HPP) is obtained from a comparison of total production costs divided by total products produced. Break Event Point (BEP) is obtained by dividing fixed costs by the profit contribution ratio. Meanwhile, margin is obtained from calculating the difference between the selling price and the costs incurred in producing goods. The observation or direct observation method is used in this writing where the author directly observes and follows the activities of an object without using a designed research instrument. The calculation results show that to reach the Break Event Point (BEP), Gantari Bateeq must sell 30 product units with total sales of IDR 4,050,000. The cost of goods sold is calculated at IDR 125,500 from the selling price of IDR 135,000, which means that Gantari Bateeq gets a profit percentage (margin) of 7.6%.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Wirausaha Merdeka, Entrepreneurship, Cost Pricing, Cost of Goods Sold |
| Subjects: | H Social Sciences > HD Management, Business and Labor > HD28 Management > HD282 Production management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANGGIE ADILLA CHARISMAWATI |
| Date Deposited: | 08 Jun 2024 03:11 |
| Last Modified: | 08 Jun 2024 03:11 |
| URI: | http://eprints.ums.ac.id/id/eprint/124508 |
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