ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE JOB ORDER COSTING PADA KONVEKSI BIKININAJA

This research aims to analyze the calculation of the cost of production using the job order costing method at Bikininaja convection. This research is a qualitative descriptive research with the object studied, namely the Bikininaja convection located at Jl. Ciliwung Jl. Lt. Gen. S. Parman Gg. II No.23e, RT.06/RW.07, rw07, Kec. Blimbing, Malang City, East Java. The data sources in this research are primary data and secondary data. In this case, interviews with owners and documentation are the data collection techniques. And the descriptive analysis technique used in this research data analysis technique was carried out using a quantitative approach through collecting and identifying production costs, as well as calculating the cost of production using the job order costing method. The results obtained from this research are that the calculation of the cost of production for Bikinaja convection for each order is quite good, but there are still inaccurate determinations so it is not optimal, where the calculation of the cost of production is not yet detailed and does not include or group the cost elements involved.