Calculation of Production Prices Using the Full Costing Method and Cost of Sale Using the Cost Plus Pricing Method on D'atabajo Coffee
Article Sidebar
Main Article Content
Abstract
This study aims to compare the calculation of the cost of goods produced between the full costing method and the cost of goods sold based on the cost plus pricing method at the D'atabajo Coffee business, and evaluate its impact on sales profit. The research method used is qualitative research with the place and time of research at D'atabajo Coffee, Labuan Bajo, West Manggarai. The data used includes qualitative data in the form of business history and accounting policies, and quantitative data in the form of production costs and selling price calculations. Data collection techniques involved interviews and documents. Data analysis includes data collection, validity test, analysis, and conclusion. From the results of the study, there is a significant difference between the cost of goods produced from the two methods. The difference for the calculation of cost of goods manufactured by D'atabajo Coffee for arabica is Rp 17,909 and for robusta is Rp 8,898. Meanwhile, the difference from the selling price for arabica is IDR 2,711 and for robusta is IDR 4,569. This difference indicates the potential to review the pricing strategy to match the expected margin and increase business profitability.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
O. Joaqui-Barandica and D. Manotas-Duque, “How do Climate and Macroeconomic Factors Affect the Profitability of the Energy Sector?,” Int. J. Energy Econ. Policy, vol. 13, pp. 444–454, Jul. 2023, doi: 10.32479/ijeep.14303.
H. Chaniago, “Analisis Kualitas Pelayanan , Kualitas Produk , dan Harga pada Loyalitas Konsumen Nano Store,” no. February, 2020.
N. S. Husaeri and C. K. Utami, “JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ),” J. Ilm. MEA (Manajemen, Ekon. dan Akuntansi), vol. 6, no. 1, p. 595, 2022.
N. Sari, “Pengembangan Ekonomi Kreatif Bidang Kuliner Khas Daerah Jambi,” J. Sains Sosio Hum., vol. 2, no. 1, pp. 51–60, 2018, doi: 10.22437/jssh.v2i1.5281.
J. A. Turangan, “Pendampingan Pembukuan Keuangan Sederhana Pada Umkm Kuliner Kelurahan Kwitang Senen,” vol. 2, no. 1, 2022.
L. I. Khilmi, “Analisa Perbandingan Penentuan Harga Pokok Penjualan Dengan Metode Full Costing dan Variable Costing Pada Produksi Kopi Bubuk Kalisidi,” E-logis J. Ekon. Logistik, vol. 5, no. 1, pp. 125–145, 2023.
M. Maghfirah and F. Syam, “Analisi Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada UMKM Kota Banda Aceh,” J. Ilm. Mhs. Ekon. Akunt., vol. 1, no. 2, p. 1, 2016.
A. S. E. Nugroho and M. Hamsal, “Research trend of digital innovation in banking: a bibliometric analysis,” J. Gov. Risk Manag. Compliance Sustain., vol. 1, no. 2, pp. 61–73, 2021.
D. R. Hansen and M. Mowen, “Akuntansi Manajerial,” Edisi 8., Jakarta: Salemba Empat, 2013.
H. Isdyanto, A. Syahrin, M. Ablisar, and M. Mulyadi, “Advantages and Disadvantages of Implementing the Electronic Information and Transactions Law on Freedom of Speech,” in ICOLEG 2021: Proceedings of the 2nd International Conference on Law, Economic, Governance, ICOLEG 2021, 29-30 June 2021, Semarang, Indonesia, 2021, p. 136.
Suwardjono, “Teori Akuntansi Perekayasaan Pelaporan Keuangan edisi ketiga,” Edisi Keti., Yogyakarta: BPFE, 2013.
Z. T. A. Sumilat, “Penentuan Harga Pokok Penjualan Kamar Menggunakan Activity Based Costing Pada Rsu Pancaran Kasih Gmim,” vol. 1, no. 3, pp. 454–464, 2013.
Novryanto, “Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Karyawan (Studi pada Karyawan PT. Fajar Lestari Sejati),” Universitas Sanata Dharma, 2019.
D. W. Harjanti, Z. M. Krismony, and R. Hartanto, “Pengaruh lama kering kandang dan periode laktasi terhadap produksi dan kualitas susu awal laktasi pada sapi perah,” Livest. Anim. Res., vol. 19, no. 2, p. 130, 2021, doi: 10.20961/lar.v19i2.41405.
W. Avianto, A. Susanto, R. Sembel, and A. H. Manurung, “The Impact of Capital Structure on Digital Bank Valuation in Indonesia,” J. Econ. Financ. Account. Stud., vol. 4, no. 4, pp. 211–219, 2022.