Accounting Treatment of Damaged Products in Calculating Production Costs at Pia Karomah UMKM in Pia Village, Gempol District
Perlakuan Akuntansi Produk Rusak Dalam Perhitungan Harga Pokok Produksi Pada Umkm Pia Karomah di Kampung Pia Kec.Gempol
DOI:
https://doi.org/10.21070/ups.8259Keywords:
Damaged products, Cost of Production, Pia Karomah UMKMAbstract
This study uses a qualitative approach and was conducted at Pia Karomah UMKM in Gempol, Pasuruan. The research involved several informants, including the business owner. Data was collected through structured and open interviews. The study found that Pia Karomah UMKM lacks financial reports in accordance with accounting standards. Their financial records only include daily income and expenses, manually recorded based on transaction evidence like purchase and sales receipts, as well as accounts receivable. These records do not follow the accounting cycle, so they can only be understood by the owner. Therefore, the financial records cannot be considered accurate for providing information to external parties.
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