{"data":{"id":1276,"url":"https:\/\/repo.xbbh.net\/items\/1276","status":"published","type":"thesis","title":"PERLAKUAN AKUNTANSI PRODUK RUSAK TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus Pada Toko Mayoutfit Bandung)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menganalisis bagaimana perlakuan akuntansi produk rusak terhadap perhitungan harga pokok produksi pada Toko Mayoutfit Bandung. Metode yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif dengan pendekatan kuantitatif berupa biaya produksi yang menjadi dasar dalam perhitungan harga pokok produksi. Populasi dalam penelitian ini adalah laporan keuangan dan data-data yang berhubungan dengan produksi perusahaan tahun 2019. Sampel dalam penelitian ini dilakukan dengan menggunakan metode sampling jenuh. Hasil penelitian menunjukan bahwa terdapat produk rusak yang bersifat normal dan laku dijual pada Toko Mayoutfit Bandung. Perlakuan akuntansi produk rusak tersebut tidak dicatat ke dalam laporan harga pokok produksi sebagai pengurang biaya overhead pabrik, tetapi hanya diakui sebagai pendapatan lain-lain","abstract_alt":null,"creators":[{"role":"author","family_name":"Risdhayani","given_name":"Riris","orcid":null,"national_id":"1112161020"},{"role":"advisor","family_name":"Hendawati","given_name":"Henda","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Perlakuan Akuntansi Produk Rusak","Harga Pokok Produksi"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Risdhayani, Riris (2020) PERLAKUAN AKUNTANSI PRODUK RUSAK TERHADAP PERHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus Pada Toko Mayoutfit Bandung). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":804103,"sha256":"3f9e9aeea08921542152456a350ce23d36c1919196448d5268f84159d46a4389","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1276\/files\/6395\/COVER.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":776556,"sha256":"931afdfab83a1fb27d37529d30365070d48d2a1a7b975c078a89c9bfdc9867a7","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1276\/files\/6396\/ABSTRAK.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":772094,"sha256":"0aae1c6aebc1cce3492c4c38ee8b003e9bb51bfa683c3ef4d5cda708461ad308","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1276\/files\/6397\/DAFTAR_PUSTAKA.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":772135,"sha256":"3f51f81979c7eaf329a1b284bdf8cccc08e1df2fb0a86ac5fabf41dd5ccdb3c0","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1276\/files\/6398\/KATA_PENGANTAR.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":762469,"sha256":"08489f776aad9a527443d1719f2d490a1594e99d2d109343053908eb44fb53ff","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1276\/files\/6399\/DAFTAR_ISI.pdf"}],"published_at":"2021-07-12T03:36:46+00:00","updated_at":"2026-10-31T06:49:38+00:00"}}