Analisis Kalkulasi Biaya Aktivitas dalam Menghitung Harga Pokok Produksi Beras Petani Padi di Desa Tumaluntung, Kecamatan Tareran

Abstrak

Abstract

This research aims to analyze how activity cost calculations are used in calculating the basic price of rice production for rice farmers in Tumaluntung Village, Tareran District, South Minahasa. In collecting data, this research used a qualitative approach with the snowball sampling method to obtain the information needed according to applicable scientific norms. The data analysis technique used in this research is inductive data analysis where the collected data is then processed and used as specific facts, and then general conclusions are drawn. The results of this research indicate that the use of activity cost calculations in calculating the basic price of rice production for rice farmers in Tumaluntung Village has never been carried out so that rice farmers cannot know the level of effectiveness and efficiency of the business they run. This can be seen from the way the business is processed and the income obtained is not yet optimal.

Keywords: Activity Costs, Cost of Goods Sold, Income