Analisis Biaya Pokok Produksi (BPP) Dalam Menentukan Harga Jual Sapu Injuk Dan Hasil Laba Penjualan
Studi Kasus UKM Sapu Injuk Desa Muaradua
DOI:
https://doi.org/10.30640/akuntansi45.v5i1.2511Keywords:
Cost of Production (BPP), Selling Price and Profit, Palm fiber broomAbstract
The calculation of the cost of production for SME business actors needs to be carried out or applied as a basis for determining product selling prices and optimal profit amid increasingly fierce market competition and increasing prices of basic commodities which occur as an effort to adjust prices amid frequent fuel price phenomena. go on. This research was conducted to determine the process of determining the cost of production of injuk broom in determining the selling price and profit. The full costing method is the right method to use in this study where all elements of production costs start from raw material costs, labor costs, and factory overhead costs. In determining the selling price that can be determined from the cost of production plus the expected profit. Profit derived from the selling price minus the cost of production. The data were obtained from the results of interviews, observations and documentation conducted by the author to the Sweep Injuk village of Muaradua. Based on the results of the research, it is known that in the calculation of the production cost of production, it has not been included in all the cost components in the production of injuk brooms, so that it affects the setting of selling prices that are not appropriate and the expected profit results are not optimal so far. Then the results are obtained which the researcher can conclude, seen from the calculation of the cost of production using the full costing method tends to be greater.
References
Amni, C., & Indrayani, I. (2020). Analisis Break Event Point (Bep) Pada Pt. Es Muda Perkasa Dengan Menggunakan Metode Harga Pokok Produksi (Hpp). Jurnal Akuntansi Dan Keuangan, 8(1), 41. https://doi.org/10.29103/jak.v8i1.2327
Andrianto, M. Y., Sudjana, N., & Azizah, D. F. (2016). Analisis Break Even Point (BEP) Sebagai Alat Perencanaan Laba. Jurnal Administrasi Bisnis (JAB)| Vol, 35(2), 30–38.
Anggreani, S., & Adnyana, I. G. S. (2020). Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 9–16. https://doi.org/https://doi.org/10.37641/jiakes.v8i1.290
Astuti, N., Suherman, A., & Eriswanto, E. (2020). Analisis Penerapan Metode Full Costing Dalam Menentukan Harga Pokok Produksi (Studi Kasus Pada CV Sumber Jaya). Jurnal Akuntansi & Ekonomika, 10(2), 216. https://doi.org/https://doi.org/10.37859/jae.v10i2.2058
Dunia, F. A., & Abdullah, W. (2009). AKUNTANSI BIAYA (Ema Sri Suharsi (ed.); 2nd ed.). Salemba Empat.
Eku, S., Syah, S., & Gustiningsih, D. A. (2021). Analisis Harga Pokok Produksi Dalam Penetapan Harga Jual Produk. Tangible Journal, 6(2), 64–75. https://doi.org/https://doi.org/10.54443/sibatik.v1i9.260
Fadli, M. R. (2021). Memahami desain metode penelitian kualitatif. Humanika, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075
Faizah, N. H. (2019). Ukm Dalam Persaingan Di Era Globalisasi Ekonomi. Upajiwa Dewantara, 3(2), 127–135. https://doi.org/10.26460/mmud.v3i2.4378
Fauziah, R. S., Rismandi, & Sofiana, R. (2022). Perhitungan Break Even Pointdalam Menentukan Target Penjualan pada Putra Djaya Banda Aceh. Jurnal Ilmiah Akuntansi, 9(2), 58–69.
Heryanto, H. K., & Gunawan, A. (2021). Analisis Perbandingan Metode Full Costing dan Variable Costing dalam Perhitungan Harga Pokok Produksi. Prosiding The 12th Industrial Research Workshop and National Seminar, 4–5. https://jurnal.polban.ac.id/ojs-3.1.2/proceeding/article/view/2905/2253
Lanen, W. N., Anderson, S. W., & Maher, M. W. (2017). Dasar-Dasar Akuntansi Biaya (G. Santika P. G. (ed.); 4th ed.). Salemba Empat.
Levitt, H. M., Bamberg, M., Creswell, J. W., Frost, D. M., Josselson, R., & Suárez-Orozco, C. (2018). Journal article reporting standards for qualitative primary, qualitative meta-analytic, and mixed methods research in psychology: The APA publications and communications board task force report. In American Psychologist (Vol. 73, Issue 1, pp. 26–46). https://doi.org/10.1037/amp0000151
Lewis, J. (2009). Redefining Qualitative Methods: Believability in the Fifth Moment. International Journal of Qualitative Methods, 8(2), 1–14. https://doi.org/10.1177/160940690900800201
Los, U. M. D. E. C. D. E. (2021). METODE PENELITIAN KUALITATIF (Shara Nurahcman (ed.); 1st ed.). PT Raja Grafindo Persada. file:///C:/Users/User/Downloads/Metode Penelitian Kualitatif (1).pdf%0D
Mulyadi. (2018a). Akuntansi biaya (5th ed.). UPP STIM YKPN.
Mulyadi. (2018b). Akuntansi Biaya (UPP-STIM). UPP STIM YKPN.
Mulyadi. (2018c). Akuntansi Biaya (5th ed.). UPP STIM YKPN.
Mulyadi. (2018d). Akuntansi Biaya (5th ed.). UPP STIM YKPN. https://doi.org/https://www.google.co.id/books/edition/Akuntansi_biaya/wCnRAAAACAAJ?hl=id
Noviasari, E., & Alamsyah, R. (2020). Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing. Jurnal Ilmiah Akuntansi Kesatuan, 8(1), 17–26. https://doi.org/https://doi.org/10.37641/jiakes.v8i1.287
Nurazhari, D. (2021). the Effect of Sales and Cost of Sales on Net Income. Business and Accounting, 4, 509–515. www.idx.co.id.
Panca Restu Anugerah Harefa, Serniati Zebua, A. B. (2022). Analisis Biaya Produksi Dengan Menggunakan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi. Jurnal Akuntansi, Manajemen Dan Ekonomi (JAMANE), 1(Vol. 1, No. 2, November (2022), Page 218-223), 218–223. https://doi.org/https://doi.org/10.56248/jamane.v1i2.36
PURWANTO, E. (2020). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual. Journal of Applied Managerial Accounting, 4(2), 248–253. https://doi.org/https://doi.org/10.30871/jama.v4i2.2402
Satriani, D., & Kusuma, V. V. (2020). Perhitungan harga pokok produksi dan harga pokok penjualan terhadap laba penjualan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 4(2), 438. https://doi.org/https://doi.org/10.31955/mea.v4i2.523
Statistik, B. P. (2020). Infografis Perdagangan Jawa Barat Tahun 2020.pdf.
Sugiono. (2011). prof. dr. sugiyono, metode penelitian kuantitatif kualitatif dan r&d. intro ( PDFDrive ).pdf. In Bandung Alf (p. 143). Alfabeta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Meri Luvita , Elan Eriswanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
