Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

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

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2340782,
        author={Sukma Uli  Nuha and Syaiful  Syaiful},
        title={Practice Accountancy based Cultivation Cattle Milkfish Ponds as Determinants of Cost of Goods Production},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={basic price production and full costing methods},
        doi={10.4108/eai.2-8-2023.2340782}
    }
    
  • Sukma Uli Nuha
    Syaiful Syaiful
    Year: 2024
    Practice Accountancy based Cultivation Cattle Milkfish Ponds as Determinants of Cost of Goods Production
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2340782
Sukma Uli Nuha1,*, Syaiful Syaiful1
  • 1: Gresik Muhammadiyah University, Indonesia
*Contact email: sukma@umg.ac.id

Abstract

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.