Perhitungan Harga Pokok Produksi Pada UMKM Surakarta

Stefani Marla Trianawati; Aris Edy Sarwono

doi:10.30596/jakk.v8i1.22941

Perhitungan Harga Pokok Produksi Pada UMKM Surakarta

Stefani Marla Trianawati, Aris Edy Sarwono

Abstract

Tujuan Penelitian: Penelitian ini bertujuan menganalisis penggunaan metode full costing dalam perhitungan harga pokok produksi (HPP) untuk menentukan harga jual pada usaha Momakan di Surakarta, sehingga dapat meningkatkan laba melalui penetapan harga yang lebih tepat.

Metode Penelitian: Penelitian menggunakan metode deskriptif kualitatif dengan data primer dan sekunder, dikumpulkan melalui studi kepustakaan, wawancara, dan observasi. Sampel penelitian adalah tiga cabang usaha Momakan di Surakarta.

Originalitas/Novelty: Penelitian ini fokus secara khusus pada UMKM Momakan di Surakarta, yang belum pernah diteliti sebelumnya terkait perhitungan HPP. Studi ini menawarkan hasil yang relevan dengan karakteristik lokal UMKM.

Hasil Penelitian: Penerapan metode full costing menunjukkan adanya perbedaan signifikan dalam penentuan harga jual, dengan hasil harga yang lebih mencerminkan total biaya produksi, sehingga berdampak pada peningkatan laba usaha.

Implikasi: Penelitian menegaskan pentingnya pencatatan biaya produksi secara rinci dan akurat. Dengan menerapkan metode full costing, UMKM seperti Momakan dapat menetapkan harga jual yang lebih optimal dan meningkatkan profitabilitas.

Research Objective: This study aims to analyze the use of the full costing method in calculating the cost of goods manufactured (COGM) to determine the selling price at Momakan business in Surakarta, thereby increasing profits through more accurate pricing.

Research Method: The study employs a descriptive qualitative method, using both primary and secondary data collected through literature review, interviews, and direct observation. The research sample consists of three branches of the Momakan business located in Surakarta.

Originality/Novelty: This research specifically focuses on the Momakan MSME in Surakarta, which has not been previously studied in terms of COGM calculation. The study offers findings that are highly relevant to the local MSME characteristics.

Research Results: The application of the full costing method shows a significant difference in the determination of the selling price, resulting in a price that more accurately reflects the total production costs and leading to an increase in the business's profit.

Implication: The study emphasizes the importance of detailed and accurate recording of production costs. By applying the full costing method, MSMEs such as Momakan can set more appropriate selling prices and enhance their profitability

Keywords

Full Costing, Cost of Production, Selling Price, UMKM

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DOI: https://doi.org/10.30596/jakk.v8i1.22941

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