{"id":"https://openalex.org/W2968055245","doi":"https://doi.org/10.19184/jauj.v17i2.9981","title":"PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL","display_name":"PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL","publication_year":2020,"publication_date":"2020-02-01","ids":{"openalex":"https://openalex.org/W2968055245","doi":"https://doi.org/10.19184/jauj.v17i2.9981","mag":"2968055245"},"language":"en","primary_location":{"id":"doi:10.19184/jauj.v17i2.9981","doi":"https://doi.org/10.19184/jauj.v17i2.9981","is_oa":true,"landing_page_url":"https://doi.org/10.19184/jauj.v17i2.9981","pdf_url":null,"source":{"id":"https://openalex.org/S4210202674","display_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","issn_l":"1693-2420","issn":["1693-2420","2460-0377"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3129486149","host_organization_name":"Universitas Jember","host_organization_lineage":["https://openalex.org/I3129486149"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.19184/jauj.v17i2.9981","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063824181","display_name":"Yuda Purniawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129486149","display_name":"Universitas Jember","ror":"https://ror.org/049f0ha78","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129486149"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yuda Purniawan","raw_affiliation_strings":["Universitas Jember"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Jember","institution_ids":["https://openalex.org/I3129486149"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031611932","display_name":"Imam Mas\u2019ud","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129486149","display_name":"Universitas Jember","ror":"https://ror.org/049f0ha78","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129486149"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Imam Mas'ud","raw_affiliation_strings":["Universitas Jember"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Jember","institution_ids":["https://openalex.org/I3129486149"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111314315","display_name":"Novi Wulandari","orcid":"https://orcid.org/0009-0004-5214-8901","observed_orcids":["https://orcid.org/0009-0004-5214-8901"]},"institutions":[{"id":"https://openalex.org/I3129486149","display_name":"Universitas Jember","ror":"https://ror.org/049f0ha78","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129486149"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novi Wulandari","raw_affiliation_strings":["Universitas Jember"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Jember","institution_ids":["https://openalex.org/I3129486149"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129486149"],"apc_list":{"value":300000,"currency":"IDR","value_usd":19},"apc_paid":{"value":300000,"currency":"IDR","value_usd":19},"fwci":2.6446,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.89444738,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"17","issue":"2","first_page":"68","last_page":"68"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.37720000743865967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.37720000743865967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.3644999861717224,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.10660000145435333,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/variable-costing","display_name":"variable costing","score":0.984000027179718},{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.8489999771118164},{"id":"https://openalex.org/keywords/pricing","display_name":"pricing","score":0.9599999785423279},{"id":"https://openalex.org/keywords/full-cost-accounting","display_name":"full costing","score":0.8370000123977661},{"id":"https://openalex.org/keywords/product-cost","display_name":"cost of goods manufactured","score":0.5090000033378601},{"id":"https://openalex.org/keywords/profit-calculation","display_name":"profit calculation","score":0.4309999942779541},{"id":"https://openalex.org/keywords/sponge-cake","display_name":"sponge cake","score":0.7580000162124634},{"id":"https://openalex.org/keywords/small-business-accounting","display_name":"small business accounting","score":0.5879999995231628}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6971983313560486},{"id":"https://openalex.org/C145760622","wikidata":"https://www.wikidata.org/wiki/Q174915","display_name":"Variable cost","level":2,"score":0.5589982867240906},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.5311559438705444},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.5170819759368896},{"id":"https://openalex.org/C2985847231","wikidata":"https://www.wikidata.org/wiki/Q12154181","display_name":"Production cost","level":2,"score":0.5107524394989014},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.47165170311927795},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4620593786239624},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.4510006308555603},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.44910430908203125},{"id":"https://openalex.org/C42866809","wikidata":"https://www.wikidata.org/wiki/Q466764","display_name":"Fixed cost","level":2,"score":0.4382566213607788},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.33406776189804077},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2459094524383545},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22173389792442322},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22018113732337952},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.11913836002349854},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.07450410723686218},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.06706887483596802},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.19184/jauj.v17i2.9981","doi":"https://doi.org/10.19184/jauj.v17i2.9981","is_oa":true,"landing_page_url":"https://doi.org/10.19184/jauj.v17i2.9981","pdf_url":null,"source":{"id":"https://openalex.org/S4210202674","display_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","issn_l":"1693-2420","issn":["1693-2420","2460-0377"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3129486149","host_organization_name":"Universitas Jember","host_organization_lineage":["https://openalex.org/I3129486149"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:2d28abf1bc8248afa2347908a2e74be8","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/2d28abf1bc8248afa2347908a2e74be8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi Universitas Jember, Vol 17, Iss 2, Pp 68-81 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.19184/jauj.v17i2.9981","doi":"https://doi.org/10.19184/jauj.v17i2.9981","is_oa":true,"landing_page_url":"https://doi.org/10.19184/jauj.v17i2.9981","pdf_url":null,"source":{"id":"https://openalex.org/S4210202674","display_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","issn_l":"1693-2420","issn":["1693-2420","2460-0377"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3129486149","host_organization_name":"Universitas Jember","host_organization_lineage":["https://openalex.org/I3129486149"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7128186296","https://openalex.org/W3164777227","https://openalex.org/W2921895568","https://openalex.org/W4407754999","https://openalex.org/W4312408126","https://openalex.org/W4393208528","https://openalex.org/W3045283144","https://openalex.org/W4405541996","https://openalex.org/W2563752825","https://openalex.org/W4224145676"],"abstract_inverted_index":{"This":[0,80,87],"research":[1,81,88],"is":[2,25,82,104,155,164],"focused":[3],"on":[4],"the":[5,29,40,45,56,61,65,71,149,158,172,178,198,207,211],"Application":[6],"of":[7,14,22,31,42,58,63,67,75,141,160,180,193,200,202,214,230],"Variable":[8],"Costing":[9],"Methods":[10],"in":[11,60,177,189,197],"Calculating":[12],"Cost":[13],"Production":[15],"to":[16,34,121,185,217],"Determine":[17],"Selling":[18],"Prices.":[19],"The":[20,139,169],"purpose":[21],"this":[23,142],"study":[24,143],"1].":[26],"To":[27,38,53],"determine":[28,39],"cost":[30,41,66,159,179,201,229],"production":[32,43,68,203],"according":[33],"UD.":[35,50,78,92,122,146],"Karunia.":[36,51,79,123],"2].":[37],"using":[44,96,171],"variable":[46,173,234],"costing":[47,151,174,235],"method":[48,62,152,175],"at":[49,77,91],"3].":[52],"find":[54],"out":[55],"effect":[57],"changes":[59],"calculating":[64],"and":[69,99,112,136,153,222],"determining":[70],"new":[72],"selling":[73,232],"price":[74,213],"profits":[76],"a":[83,109,190],"descriptive":[84],"qualitative":[85],"study.":[86],"was":[89],"conducted":[90],"Karunia":[93,147],"Banyuwangi":[94],"by":[95,129,225],"primary":[97],"data":[98,103,116,130,132,134],"secondary":[100],"data.":[101],"Primary":[102],"obtained":[105,117],"through":[106],"interviews":[107],"with":[108],"deep,":[110],"open,":[111],"structured":[113],"nature.":[114],"Secondary":[115],"from":[118],"documents":[119],"belonging":[120],"Data":[124],"analysis":[125],"techniques":[126],"are":[127],"done":[128],"reduction,":[131],"triangulation,":[133],"presentation":[135],"conclusion":[137],"drawing.":[138],"results":[140],"indicate":[144],"that":[145,157],"use":[148],"full":[150],"it":[154],"produced":[156],"producing":[161,181],"sponge":[162,182,215],"cake":[163,183,216],"Rp":[165,186,194,218,226],"4.730":[166],"per":[167,220],"pack.":[168],"calculation":[170,199],"resulted":[176],"amounting":[184],"4.121,":[187],"resulting":[188],"lower":[191],"difference":[192],"609.":[195],"Changes":[196],"were":[204],"made":[205],"as":[206],"basis":[208],"for":[209],"adjusting":[210],"newselling":[212],"8.000":[219],"pack":[221],"profit":[223],"decreased":[224],"2.170.405.":[227],"Keywords:":[228],"production,":[231],"price,":[233]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-08-22T00:00:00"}
