Published: 2024-12-10
Penentuan Harga Jual UMKM Kandang Anak Ragil dan Kenari by Coxy melalui Analisis HPP dengan Metode Full Costing
DOI: 10.35870/jpmn.v4i2.3381
Downloads
Abstract
This community service activity aims to analyze the application of production cost calculation using the full costing method. The full costing method covers all cost elements, both variable and fixed. This activity is carried out using a quantitative research approach, where data in the form of numbers is collected or interview results are converted into numerical data. Primary data in this activity is obtained directly from MSMEs through documentation, interviews, and observations. The results of community service activities on two MSMEs, namely Kandang Anak Ragil and Kenari by Coxy, show that both still use simple calculation methods without applying applicable accounting standards to determine the cost of production. In practice, these MSMEs have not calculated all costs incurred during the production process. In addition, both MSMEs tend to use market prices without conducting in-depth analysis when setting selling prices, so that the profits obtained are not in accordance with expectations.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal Pengabdian Masyarakat Nusantara (JPMN). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 4 No. 2 (2024)
-
Section: Articles
-
Published: %750 %e, %2024
-
License: CC BY 4.0
-
Copyright: © 2024 Authors
-
DOI: 10.35870/jpmn.v4i2.3381
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.
Ervina Meilida Sofiana
Accounting Education Program, Universitas Mercubuana Yogyakarta, Indonesia
Endang Sri Utami
Accounting Education Program, Universitas Mercubuana Yogyakarta, Indonesia
-
Aji, G., Safitri, I. M., Sarah, D. H., & Shubhi, K. (2023). Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada CV. Alfu Mineral Pondok Pesantren Al Fusha. Neraca Manajemen, Ekonomi, 2(3).
-
Amin, M. A. N. A., Indriasih, D., & Utami, Y. (2022). Pemanfaatan Limbah Plastik Menjadi Kerajinan Tangan Bagi Ibu-Ibu Pkk Desa Mejasem Barat, Kecamatan Keramat, Kabupaten Tegal. Jurnal Pengabdian Masyarakat Nusantara (JPMN), 2(1), 35–41. https://doi.org/10.35870/jpmn.v2i1.580
-
Hetika, H., & Sari, Y. P. (2019). Analisis Penentuan Harga Pokok Produksi Untuk Menentukan Harga Jual Pada Umkm Di Kota Tegal. Monex Journal Research Accounting Politeknik Tegal, 8(1), 303–314. https://doi.org/10.30591/monex.v8i1.1272
-
Mayangsari dan Utami. (2023). Pendampingan Pembukuan Sederhana Usaha Angkringan Dan Pedagang Sayur Dukuh Gumul Kabupaten Klaten. Community Development Journal, 4(2), 4724–4728. Peran Usaha Mikro, Kecil, dan Menengah (UMKM) sangat penting dan menjadi kekuatan ekonomi dalam mendukung pertumbuhan dan pemulihan pekonomi daerah maupun nasional. Rendahnya kualitas sumber daya manusia merupakan kendala umum yang dihadapi oleh UMKM di I
-
Rahayu, R. J., & Situngkir, T. (2023). Analisis Perbandingan Metode Full Costing dan Variable Costing untuk Menghitung Harga Pokok Prodi (Studi Kasus: UKM CJH Catering Purwakarta). Innovative: Journal Of Social Science Researh, 3(3), 6508–6519.
-
Rundupadang, H., Asriadi, I., & Tangkeallo, D. I. (2022). Analisa Penetapan Harga Pokok Produksi Secara Cepat Dan Tepat Dengan Menggunakan Metode Full Costing. Jurnal Unicorn ADPERTISI, 1(2), 23–30.
-
Santi Median, Sihabudin, & Robby Fauji. (2023). Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM. Journal of Trends Economics and Accounting Research, 4(1), 73–83. https://doi.org/10.47065/jtear.v4i1.878
-
Szahro, Y., & Purwanto, T. (2021). Analisis Penentuan Harga Pokok Produksi Dalam Penetapan Harga Jual Produk Pada UKM Keripik Pedas Morang-Moreng di Sidoarjo. Journal of Sustainability Bussiness …, 2(2), 419–425.
-
Varentz, H., Achmad Fauzi, Prisila Damayanty, Faiza Chairunisa, Nurul Alya Putri, Aleya Safiya, & Ainun Nabiilah. (2023). Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing Pada Umkm. Jurnal Akuntansi Dan Manajemen Bisnis, 3(3), 115–125. https://doi.org/10.56127/jaman.v3i3.1022
-
Yusuf, M. S. K., Rijal, A., & Idris, H. (2023). Menggunakan Metode Full Costing Sebagai Dasar Penentuan. 3(3), 1–9.
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.