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

• Main Authors: Ach Baihaki (Author), Hanafi Hanafi (Author)
• Format: Book
• Published: Universitas PGRI Madiun, 2020-10-01T00:00:00Z.
• Subjects: article
• Online Access: Connect to this object online.
• Notes: 2302-6251; 2477-4995; 10.25273/jap.v9i2.5159
• Keywords: cost of good sale; tobacco; madura; activity based costing; harga pokok produksi; tembakau; Education; L; Education (General); L7-991; Accounting. Bookkeeping; HF5601-5689
• Source: Assets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 96-108 (2020)

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.