<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46878" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-28T01:15:13Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46878_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Penentuan Harga Pokok Produksi dengan Menggunakan Metode Job Order  Costing pada Toko Cahaya Sprai di Padang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Emilya Nanda</mods:namePart><mods:namePart type="family">Putri</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini dilatar belakangi bahwa Toko Cahaya Sprai belum tepat melakukan perhitungan harga pokok produksi. penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi pada Toko Cahaya Sprai menggunakan metode harga pokok pesanan (Job Order Costing). Penelitian ini dilakukan dalam bentuk observasi, wawancara dan teknik kepustakaan. Penulis mengumpulkan data langsung dari Toko Cahaya Sprai. Berdasarkan data yang diperoleh dari observasi dan wawancara langsung, peneliti melakukan pengolahan sehingga diperolehkan hasil penelitian, yang menunjukkan bahwa perhitungan harga pokok produksi yang dipakai oleh Toko Cahaya Sprai berbeda dengan perhitungan harga pokok produksi berdasarkan metode Job Order Costing. Perhitungan harga pokok produksi menurut Toko Cahaya Sprai lebih rendah dibandingkan perhitungan menggunakan metode Job Order Costing. Untuk perhitungan harga pokok produksi pada Toko Cahaya Sprai lebih tepat dan akurat menggunakan metode Job Order Costing.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46878"><mets:rightsMD ID="rights_eprint_46878_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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