REKONSTRUKSI PERHITUNGAN HARGA POKOK PRODUKSI PADA KLASTER CABAI MERAH BINAAN BANK INDONESIA CABANG JEMBER (STUDI KASUS PETANI DI KOPERASI HOLTIKULTURA LESTARI)

Abstract

The purpose of this research is to know the calculation of sales principal bi red chili at the level of farmers. The researchers used a method of variable costing. The object of this research is the cluster of red chili pepper Construction Bank Indonesia which is a Cooperative Sustainable Horticulture. The data used is the primary and secondary data. Data analysis method used is descriptive qualitative methods. The data collection method used is the method of interview. The results showed that there was a difference between farmers with the method of calculation of variable costing with cost of goods sold amounted to Rp 231,765,190 farmers while the method of variable costing Rp 168,963,885.