Published: 2024-12-30

Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk

DOI: 10.35870/jemensri.v9i3.3429

Grace Stela Zane Simamora, Johs Charlos Hutabalian, Mawar Indah Juita Hutagalung, Khairani Alawiyah Matondang
  • Grace Stela Zane Simamora: State University of Medan , Indonesia . image/svg+xml
  • Johs Charlos Hutabalian: State University of Medan , Indonesia . image/svg+xml
  • Mawar Indah Juita Hutagalung: State University of Medan , Indonesia . image/svg+xml
  • Khairani Alawiyah Matondang: State University of Medan , Indonesia . image/svg+xml
Issue Cover

Downloads

Article Metrics
Share:

Abstract

This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.

Keywords

Cost Of Goods Sold ; Selling Price ; Product ; Production Costs ; Pricing Strategies ; Profitability ; Cost Management ; Pricing Decisions

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Simamora, G. S. Z., Hutabalian, J. C., Hutagalung, M. I. J., & Matondang, K. A. (2024). Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk. Jurnal Ekonomi Manajemen Dan Sekretari, 9(3), 129-134. https://doi.org/10.35870/jemensri.v9i3.3429
Article Information

This article has been peer-reviewed and published in the Jurnal Ekonomi Manajemen dan Sekretari. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Grace Stela Zane Simamora
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan. Kabupaten Kota Medan, Provinsi Sumatera Utara, Indonesia.

Johs Charlos Hutabalian
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan. Kabupaten Kota Medan, Provinsi Sumatera Utara, Indonesia.

Mawar Indah Juita Hutagalung
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan. Kabupaten Kota Medan, Provinsi Sumatera Utara, Indonesia.

Khairani Alawiyah Matondang
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan. Kabupaten Kota Medan, Provinsi Sumatera Utara, Indonesia.

References
  • Aulia, R. A., & Irama, O. N. (2022). Analisis Perbandingan Dalam Perhitungan Harga Pokok Produksi Untuk Menentukan Harga Jual Dengan Penerapan Metode Full Costing Dan Variabel Costing. PESHUM: Jurnal Pendidikan, Sosial Dan Humaniora, 1(2), 132-142.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Dunia, F. A., & Abdullah, W. (2012). Akuntansi Biaya. Jakarta: Salemba Empat.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Lestari, A., Rosita, S. I., & Marlina, T. (2019). Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual. Jurnal Ilmiah Manajemen Kesatuan, 7(1), 173–178. https://doi.org/10.37641/jimkes.v7i1.210
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Macpal, S. J., & Parera, J. R. (2024). Analisis Biaya Produksi Dalam Penetapan Harga Jual Pada Usaha Keripik Yunika Di Kota Sorong. Jurnal Ekonomi dan Bisnis, 16(1), 11-16. DOI: https://doi.org/10.55049/jeb.v16i1.245
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Manoppo, I. (2017). Analisis Perhitungan Harga Pokok Produksi Dengan Metode Job Order Costing (Studi Kasus pada Usaha Batik Blimbing di Kota Malang). Jurnal Ilmiah Mahasiswa FEB, 5(2).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Megawati, N. M. R. (2018). Analisis Penerapan Metode V Ar I Ab LEC Os TING dalam Perhitungan Harga Pokok Produksi untuk Penetapan Harga Jual (Studi pada Pabrik Lilin Bali Star Candle Suwat, Gianyar). Jurnal Pendidikan Ekonomi Undiksha, 10(2), 450-459.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Methley, A. M., Campbell, S., Chew-Graham, C., McNally, R., & Cheraghi-Sohi, S. (2014). PICO, PICOS, and SPIDER: A comparison study of specificity and sensitivity in three search tools for qualitative systematic reviews. BMC Health Services Research, 14(1). https://doi.org/10.1186/s12913- 014-0579-0
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mulyadi. (2018). Definisi Harga Pokok Produksi. (Hal. 17-18).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Purniawan, A., Aziziyah, R., & Mardiana, S. (2019). Penggunaan Metode Full Costing dalam Penentuan Harga Jual. Indonesia.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Purwanto, E. (2020). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual. Journal of applied managerial accounting, 4(2), 248-253.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sari, J., & Aminah, A. (2022). Analisis Harga Pokok Produksi Dalam Penetapan Harga Jual. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(9), 1859-1864. https://doi.org/10.54443/sibatik.v1i9.260
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Subhan, E. S., & Ramadhan, M. S. (2024). ANALISIS BIAYA PRODUKSI DALAM PENETAPAN HARGA JUAL PADA BOBA DRINK DESA KEMPO KEC. KEMPO KAB. DOMPU. Jurnal Manajemen dan Akuntansi (JAME), 1(01), 1-10.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tajidan, T., Fernandez, F. E., & Halil, H. (2023). Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Umkm Tahu Di Kabupaten Lombok Tengah. Jurnal Agrimansion, 24(1), 230-235. DOI: https://doi.org/10.29303/agrimansion.v24i1.1411
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ufi Rumefi, SE., MSA, & Sayyidatul Afifah. (2023). Analisis Perhitungan Harga Pokok Produksi Metode Full Costing Dalam Penetapan Harga Jual Produk (Studi Kasus Pada UMKM Potacorner Pasuruan). Transparan, 15(2), 1–9. https://doi.org/10.53567/jtsyb.v16i1.50
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Similar Articles

You may also start an advanced similarity search for this article.