Effectiveness Methods In Determining The Cost of Ffb Production In Palm Oil Plantations
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Abstract
This study explains the factors that can affect the determination of the cost of producing fresh fruit. When the Company determines production costs, the Company PT. Kartika Hijau Lestari performs calculations using the complete cost method. Where the total cost method is the determination of production costs in determining the correct price of production, a company must consider the components of production costs consisting of direct material costs, direct labor costs, and overhead costs. All these costs are costs associated with the production process. The results showed that the total cost of production in December 2021 was 62,257,798 rubles and produced 9,972 kg of fresh fruit. The cost of producing fresh fruit was 1,027 rubles/kg. Based on the results of the study, it can be stated that the direct material costs of PT. Kartika Hijau Lestari owns fresh fruit bunches purchased from the Company's plantations, and in determining the selling price of fresh fruit bunches, PT. Kartika Hijau Lestari monitors market prices.
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How to Cite
Masyarah, R. (2022) “Effectiveness Methods In Determining The Cost of Ffb Production In Palm Oil Plantations”, Jurnal Mantik, 6(3), pp. 3400-3405. doi: 10.35335/mantik.v6i3.3201.
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Witjaksono Armanto, 2013. Cost Accounting. Revised Edition. Graha Ilmu Publisher.
Yogyakarta.
Andre Henri Slat. 2013. Analysis of Cost of Production with Full Costing Method and Determination of Selling Price, Manado. Sam Ratulangi University, Manado. EMBA Journal. ISSN 2303-1174. Vol 1 No 3 (2013).
Anis Tatik Maryani. 2012. The Effect of Water Supply Volume on the Growth of Oil Palm Seedlings in the Main Nursery, Jambi. Jambi University. Land Minister, Jambi. EMBA Journal. ISSN 2303-6472. Vol 1 No 2 (2012).
Arikunto, Suharsimi. 2013. Research Procedure: A Practical Approach.
Bandung: Rineka Cipta.
Bustami, B and Nurlela. 2010. Cost Accounting. Yogyakarta: Graha Ilmu Bustami, B and Nurlela. 2013. Cost Accounting. Yogyakarta: Graha Ilmu. Directorate General of Plantation. 2014. Guidelines for Oil Palm Cultivation (Elasis
Good Guineesis).http://ditjenbun.pertanian.go.id
The World, Firdaus A. and Wasilah Abdullah. 2012. Cost Accounting. Jakarta: Four Salemba.
Erika Yustitia and Adriansah. 2022. Assistance in Determining Cost of Production (HPP) and Selling Prices for MSMEs in Sawahkulon Village, Purwakarta. STAI Dr. KH. EZ. Muttaqien Purwakarta. Journal of Economics. ISSN 2774-6755. Vol 3 No 1 (2022).
Evi Novia Sari and Richard Alamsyah. 2020. The Role of Calculation of Cost of Production with Full Costing Approach in Determining Selling Prices, Bogor. Unitary Institute of Business and Informatics, Bogor. Scientific Journal of Accounting. ISSN 2337-7852. Vol 8 No 1 (2020).
Gersil, Aydin and Cevdet Kayal. 2016. A Comparative Analysis of Normal Costing Method with Full Costing and Variable Costing in Internal Reporting. International Journal of Management (IJM). Vol 7 Issue 3 (2016).
Hansen, Don and Mowen in Deny Arnos. 2009. Managerial Accounting.
Salemba Empat, Jakarta.
Kinney, Michael R and Raiborn, Cecily A. 2011. Basic and Developmental Cost Accounting. Book 1. Edition 7. Jakarta: Selemba Empat
Krismiaji, Y Anni Aryani. 2011. Management Accounting. Edition 2. UPP STIM YKPN, Yogyakarta.
Maghfirah, Mifta and Fazli Syam. 2016. Analysis of the Calculation of Cost of Production Using the Full Costing Method for MSMEs in Banda Aceh City. Scientific Journal of Accounting Economics Students (JIMEKA).
Martono, Nana. 2011. Quantitative Research Methods. Jakarta: PT Raya Grafindo Persada.
Masykur, M. 2013. Development of the Palm Oil Industry as an Alternative Fuel Energy Producer and Reducing Global Warming. Reformation, 3(2) 96-107.
Mulyadi. 2016. Cost Accounting. Yogyakarta. College of Management Science
Mulyadi. 2015. Cost Accounting. edition 5. Publishing and Printing Unit YKPN College of Management, Yogyakarta.
Mulyadi. 2012. Cost Accounting. edition 5. Publisher: Publishing and Printing Unit YKPN School of Management. Yogyakarta.
Mulyadi. 2010. Cost Accounting. YKPN School of Management publishing and printing unit. Yogyakarta.
Mursyidi. 2012. Cost Accounting. Bandung: PT. Refika Aditama. Mursyidi. 2010. Cost Accounting. Bandung: PT. Aditama Refika.
Pradana Setiadi, et al. 2014. Calculation of Cost of Production in Determining Selling Prices on CV. Minahasa Steady Mighty, Manado. Sam Ratulangi University, Manado. Scientific Journal of Efficiency. ISSN 2303-1174. Vol 14 No 2 (2014).
Rustam Effendi Lubis and Agus Widanarko, SP. 2011. Palm Oil Smart Book, Jakarta: Agro Media Pustaka.
Saleh, Andi Mulia. 2020. Determination of Cost of Production at PT. Perkebunan Nusantara XIV (PERSERO) Takalar Sugar Factory, Makassar. STIE Tri Dharma Nusantara, Makassar. Tangible Journal, Volume 5 No 1, June 2020 E-ISSN. 2656-4505
Sitty Rahmi Lasena. 2013. Analysis of Cost of Production at PT. Dimembe Nyiur Agripro, Manado. Sam Ratulangi University, Manado. EMBA Journal. ISSN 2303-1174. Vol 1 No 4 (2013).
Sugiyono. 2014. Educational Research Methods Quantitative Approach, Qualitative. Bandung: Alphabeta.
Sugiyono. 2015. Combination Research Methods (Mix Methods). Bandung: Alphabeta.
Sujarweni, V. Wiratna. 2015. Cost Accounting.Yogyakarta: New Library Process. Sujarweni, V Wiratna. 2015. Cost Accounting. Yogyakarta: New Library Process. Supriyono, RA 2011. Cost Accounting. BPFE. Yogyakarta.
Supriyono, 2011. Cost Accounting. 2nd edition, BPFE.Yogyakarta.
Supriyono, 2013. Cost Accounting and Costing Determination. Second Edition.Yogyakarta: BPEF.
Suryabrata, Sumandi. 2013. Research Methodology. Jakarta: Rajawali Press. Syahza, Almasdi. 2011. Acceleration of Rural Economy through Development
Oil palm plantation. Journal of Development Economics. Volume 12, Number 2, December 2011, pp. 297-310.
Teoh, CH 2012. Key Sustainability Issues in the Palm Oil Sector. A Discussion Paper for Multi-Stakeholders Consultations (Commissioned by the World Bank Group). Washington DC, International Finance Corporation, The World Bank.
Turangan, VT. 2021. Determination of the Basic Price of Electrical Energy at PT. PLN (Persero) Minahasa Generation Control implementing unit. EMBA Journal. Vol. 9(1) : p. 189-196.
Witjaksono Armanto, 2013. Cost Accounting. Revised Edition. Graha Ilmu Publisher.
Yogyakarta.
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