?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Penentuan+Harga+Pokok+Produksi+Usaha+Penggemukan+Sapi%0D%0A(Studi+Kasus+Usaha+Penggemukan+Sapi+Milik+Kastamar+di+Kecamatan%0D%0ATerbanggi+Besar+Kabupaten+Lampung+Tengah)&rft.creator=Amalia+Karina%2C+0914023031&rft.subject=Budidaya+hewan&rft.description=%0D%0AABSTRAK%0D%0APenelitian+ini+bertujuan+mengetahui%3B+(1)+harga+pokok+produksi+usaha%0D%0Apenggemukan+sapi+milik+Kastamar+dengan+menggunakan+metode+full+costing%2C+(2)%0D%0Aharga+pokok+produksi+usaha+penggemukan+sapi+milik+Kastamar+dengan%0D%0Amenggunakan+metode+variable+costing%2C+(3)+pendapatan+usaha+penggemukan+sapi%0D%0Amilik+Kastamar%2C+serta+(4)+harga+pokok+penjualan+daging+sapi+pada+jagal.+Penelitian%0D%0Adilaksanakan+dengan+metode+studi+kasus+pada+usaha+penggemukan+sapi+milik%0D%0AKastamar%2C+Kecamatan+Terbanggi+Besar%2C+Kabupaten+Lampung+Tengah.+Penentuan%0D%0Alokasi+penelitian+dilakukan+secara+sengaja+(purposive)+dengan+pertimbangan%0D%0Abahwa+populasi+ternak+sapi+di+Kecamatan+Terbanggi+Besar%2C+Kabupaten+Lampung%0D%0ATengah+merupakan+populasi+sapi+terbanyak+di+Provinsi+Lampung%2C+dan+di+lokasi%0D%0Apenelitian+tersebut+belum+melakukan+perhitungan+harga+pokok+produksi.+Metode%0D%0Aanalisis+data+yang+digunakan+adalah+metode+harga+pokok+produksi+full+costing%2C%0D%0Adan+metode+harga+pokok+produksi+variable+costing.+Hasil+penelitian%0D%0Amenunjukkan%3A+(1)+harga+pokok+produksi+usaha+penggemukan+sapi+milik+Kastamar%0D%0Amenggunakan+metode+full+costing+pada+periode+I%2C+II%2C+dan+III+adalah+sebesar+Rp%0D%0A40.369%2Fkg%2C+Rp+40.082%2Fkg%2C+dan+Rp+41.854%2Fkg%2C+(2)+harga+pokok+produksi+usaha%0D%0Apenggemukan+sapi+milik+Kastamar+menggunakan+metode+variable+costing+pada%0D%0Aperiode+I%2C+II%2C+dan+III+adalah+sebesar+Rp+38.115%2Fkg%2C+Rp+37.946%2Fkg%2C+dan+Rp%0D%0A39.481%2Fkg%2C+(3)+pendapatan+usaha+penggemukan+sapi+milik+Kastamar+pada+periode%0D%0AI%2C+II%2C+III+adalah+Rp+43.795.082%2C+Rp+52.404.082%2C+dan+Rp+41.866.082%2C+(4)+harga%0D%0Apokok+penjualan+pemotongan+sapi+pada+jagal+pada+periode+I%2C+II%2C+dan+III+adalah%0D%0Asebesar+Rp+112.182%2Fkg%2C+Rp+111.632%2Fkg%2C+dan+Rp+112.724%2Fkg.%0D%0AKata+Kunci%3A+full+costing%2C+harga+pokok+produksi%2C+harga+pokok+penjualan%2C%0D%0Apenggemukan+sapi%2C+variable+costing%0D%0A%0D%0A%0D%0AABSTRACT%0D%0AThis+research+aims+to+find+out%3B+(1)+cost+of+goods+production+business+of+fattening%0D%0Acattle+belonging+to+Kastamar+by+using+the+full+costing+methods%2C+(2)+cost+of+goods%0D%0Aproduction+of+fattening+cattle+belonging+to+the+Kastamar+effort+by+use+of+variable%0D%0Acosting+methods%2C+(3)+revenues+fattening+cattle+belonging+to+the+Kastamar%2C+and+(4)%0D%0Athe+cost+of+goods+sold+beef+on+butcher.+The+research+was+carried+out+with+the%0D%0Amethod+of+case+study+on+fattening+cattle+Kastamar%2C+Terbanggi+Besar+sub+district%2C%0D%0ALampung+Tengah+district.+Location+determination+research+done+deliberately%0D%0A(purposive)+with+the+consideration+that+the+population+of+cattle+in+Terbanggi%0D%0ABesar+sub+district%2C+Central+Lampung+district+was+the+largest+cattle+population+in%0D%0Athe+province+of+Lampung%2C+and+in+the+location+of+such+research+has+not+made+any%0D%0Acalculation+of+the+cost+of+goods+production.+Methods+of+data+analysis+methods%0D%0Aused+were+cost+of+goods+production+of+full+costing+methods%2C+and+cost+of+goods%0D%0Aproduction+of+variable+costing+methods.+The+results+showed%3A+(1)+the+cost%0D%0Aproduction+of+fattening+cattle+owned+Kastamar+using+full+costing+method+in+period%0D%0AI%2C+II%2C+and+III+was+Rp+40.369%2Fkg%2C+Rp+40.082%2Fkg%2C+and+Rp+41.854%2Fkg%2C+(2)+the+cost%0D%0Aproduction+of+fattening+cattle+owned+Kastamar+using+variable+costing+method+in%0D%0Aperiod+I%2C+II%2C+and+III+was+Rp+38.115%2Fkg%2C+Rp+37.946%2Fkg%2C+and+Rp+39.481%2Fkg%2C%0D%0A(3)+income+Kastamar+fattening+cattle+belonging+to+the+period+I%2C+II+%2C+III+was+Rp%0D%0A43.795.082%2C+Rp+52.404%2C082%2C+and+Rp+41.866.082%2C+(4)+cost+of+goods+sold+at+a%0D%0Aslaughterhouse+cattle+slaughtering+in+the+period+I%2C+II%2C+and+III+was+Rp+112.182%2Fkg%2C%0D%0ARp+111.632%2Fkg%2C+and+Rp+112.724%2Fkg.%0D%0AKey+words%3A+beef+cattle%2C+cost+of+goods+sold%2C+cost+of+productions%2C+full+costing%2C%0D%0Avariable+costing&rft.publisher=FAKULTAS+PERTANIAN&rft.date=2015-02-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F4%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F5%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F6%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F8807%2F7%2FSANWACANA.pdf&rft.format=t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