Practice Accountancy based Cultivation Cattle Milkfish Ponds as Determinants of Cost of Goods Production

The purpose of this study is to discuss the accounting procedures used to calculate the cost of producing trees at Padeg Village, Cerme District, Gresik Regency's Milkfish Pond Cultivation. Qualitative descriptive research is the methodology employed. Primary and secondary data sources make up the data sources. Interviews, documentation, and observation are the research methodologies that are employed. The pond owners in Padeg Village served as the research's informants. This study makes use of phenomenology. The study's findings demonstrate that, despite its simplicity, the process for estimating the cost of production trees is distinct. The Cost Theory is strengthened by this. Pond farmers can use practical contributions as a starting point to determine the cost of producing trees using the complete costing approach, which accounts for all expenditures in order to generate precise and accurate financial reports. This research is interesting because it paints a picture of pond farmers' efforts in figuring out the cost of producing trees in Padeg Village's leafless tradition region, adding a new dimension to accounting studies.