Accounting in Traditional Farmers: Lessons from Farmer Groups in Purworejo, Central Java

Abstrak

The purpose of this study is to find out how to determine the cost of goods sold and the selling price of agricultural products according to farmers and according to accounting.Data analysis used is descriptive method, that is data collected, grouped and arranged so that it can be examined based on relevant theories and related to the problems discussed for conclusions.From the results of the research that the writer did, the authors concluded that in determining the selling price, the farmers of the Sri Mulya farmer group were not in accordance with the correct accounting calculations. Farmers determine the selling price according to middlemen based on dolog (logistics depot). Dolog prices according to farmers are still very low. However, farmers still get big profits, it depends on the amount of rice harvest obtained.For this reason, the author recommends that the association request to increase the selling price of rice to dolog.