Analisis Harga Pokok Penjualan Pada Toko Sinar Kumala Elektronik Di Tenggarong

Nini Astuti; Iskandar Iskandar; Sabran Sabran

doi:10.53640/jemi.v18i1.498

Authors

Nini Astuti Universitas Kutai Kartanegara
Iskandar Iskandar Universitas Kutai Kartanegara
Sabran Sabran Universitas Kutai Kartanegara

DOI:

https://doi.org/10.53640/jemi.v18i1.498

Abstract

Abstract:

one of the businesses in Tenggarong is the Sinar Kumala Electronic, which is engaged in the sale of electronic goods such as refrigerators, televisions, air conditioners and others. As for the items contained in the Sinar Kumala Electronic shop originating from the city of Samarinda, Surabaya and Jakarta.

Data analysis tool that used to find out the cost of goods sold at the Sinar Kumala Electronic shop in Tenggarong by using inventory and sales data as well as repurchase of goods made. Based on the research note that the hypothesis that has been stated "that the cost of goods sold by the entrepreneur is smaller than the researcher version in May 2017" then the hypothesis proposed by the researcher is accepted and proven to be true

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Keyword: Cost Of Goods Sold, Full Costing

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