Perhitungan Harga Pokok Penjualan Pada UMKM di Cikarang
Studi Kasus Mie Ayam Bakso Sragen Mas Pri
DOI:
https://doi.org/10.61132/aeppg.v2i3.1288Keywords:
Cost of Goods Sold (COGS), Micro, Small, and Medium Enterprises (MSMEs), Operational StrategyAbstract
This study highlights the importance of accurately calculating the Cost of Goods Sold (COGS) as a foundation for strategic decision-making in the operations of Micro, Small, and Medium Enterprises (MSMEs), specifically focusing on the business "Mie Ayam Bakso Mas Pri" located in Cikarang. The issue addressed is the challenge faced by MSMEs in accurately calculating COGS, which stems from a lack of knowledge, hidden or overlooked costs, and limited access to appropriate calculation methods. The primary objective of this research is to identify the cost components that influence COGS and to explore the implementation of calculation methods in a meatball processing business. This study employs a qualitative approach with a descriptive method. Data was collected through direct observation, interviews with the business owner and other relevant informants, and document analysis. The sources of data include primary data obtained directly from the MSME "Mie Ayam Bakso Mas Pri" and secondary data from various relevant literature. The research was conducted in the South Cikarang area, Bekasi Regency. The results from the methods used are expected to provide deeper insights into COGS management strategies in culinary sector MSMEs and their impact on operational efficiency and pricing decisions.
Downloads
References
Amalia, R. (2024). Meningkatkan minat beli konsumen melalui strategi skimming pricing dan peningkatan store image pada produk iPhone. DFAME Digital Financial Accounting Management Economics Journal, 2(1), 21–27. https://doi.org/10.61434/dfame.v2i1.145
Ardiansyah, Risnita, & Jailani, M. S. (2023). Teknik pengumpulan data dan instrumen penelitian ilmiah pendidikan pada pendekatan kualitatif dan kuantitatif. Jurnal IHSAN: Jurnal Pendidikan Islam, 1(2), 1–9. https://doi.org/10.61104/ihsan.v1i2.57
Fajarini, K., & Nursanti, W. (2021). Pengaruh biaya overhead pabrik dan biaya pemasaran terhadap penjualan (Studi kasus pada PT Kedawung Setia Industrial Tbk tahun 2001–2016). Jurnal Akuntansi, 15(2), 110–125.
Firdaus, R. P. A., Husaini, A., & Endang, M. G. W. (2011). Penentuan tarif biaya overhead pabrik (BOP) standar dalam perhitungan harga pokok produksi. Jurnal Universitas Brawijaya, 7, 1–10.
Hikmat, W. R. (2020). Penerapan metode mark-up pricing untuk menentukan harga jual kaos polos pada UKM. Jurnal Mahasiswa Industri Galuh, 1, 62–68.
Ibrahim, A. M., Ali, H., Eprianto, I., Martinio, J., Renwarin, J., Hendayana, Y., & Rianto, M. R. (2025). Determinasi keputusan pembelian melalui harga kompetitif: Promosi, kualitas layanan dan kualitas produk pada PT OGZ. Research and Publishing, 6(3), 1895–1912.
Muangsal. (2019). Pengaruh harga dan kualitas produk terhadap keputusan pembelian. ATRABIS: Jurnal Administrasi Bisnis (e-Journal), 5(2), 25–39. https://doi.org/10.38204/atrabis.v5i2.247
Permadi, B., Aprilia, N., Sari, N. P., & Kesuma, S. A. (2023). Analisis dampak penggunaan dynamic pricing di pasar global terhadap Shopee. Jurnal Review Pendidikan dan Pengajaran (JRPP), 6(4), 2991–2995. http://journal.universitaspahlawan.ac.id/index.php/jrpp/article/view/22440
Pratiwi Sitorus, A. (2022). Mekanisme penetapan harga (price) dan kebijakan penentuan keuntungan (profit) ditinjau dari perspektif ekonomi Islam. Attanmiyah: Jurnal Ekonomi dan Bisnis Islam, 1(1), 44–59. https://creativecommons.org/licenses/by-sa/4.0/
Sari, M. S., & Zefri, M. (2019). Pengaruh akuntabilitas, pengetahuan, dan pengalaman pegawai negeri sipil beserta kelompok masyarakat (Pokmas) terhadap kualitas pengelola dana kelurahan di lingkungan Kecamatan Langkapura. Jurnal Ekonomi, 21(3), 311–320.
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), 438–448. https://journal.universitassuryadarma.ac.id/index.php/jtin/article/view/645
Semaun, S., & Darwis. (2020). Pengaruh strategi penetapan harga terhadap minat beli konsumen (Analisis etika bisnis Islam). J-HES: Jurnal Hukum Ekonomi Syariah, 4(1), 1–12.
Supriadi, Y. N. (2020). Analisis keberlanjutan usaha UMKM di Provinsi Banten. JMB: Jurnal Manajemen dan Bisnis, 7(1), 24–34. https://doi.org/10.31000/jmb.v7i1.1566
Taroreh, B. F., Pangemanan, S. S., & Suwetja, I. G. (2021). Analisis penentuan harga jual menggunakan metode cost plus pricing dengan pendekatan full costing pada CV. Verel Tri Putra Mandiri. Jurnal EMBA, 9(3), 607–618.
Tjiptodjojo, K. I. (2021). Harga psikologi dan perilaku konsumen dalam purchase decision making. Jurnal Manajemen, 11(2), 141–149.
Undari Sulung, M. M. (2021). Memahami sumber data penelitian: Primer, sekunder, dan tersier. Jurnal Edu Research: Indonesian Institute for Corporate Learning and Studies (IICLS), 2(2), 28–33.
Wijaya, A., & Kinder, L. (2020). Pengaruh price bundling dan product bundling terhadap niat membeli yang dimoderasi oleh barang komplementaritas. Jurnal Manajemen, 17(1), 28–38. https://doi.org/10.25170/jm.v17i1.866
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Akuntansi dan Ekonomi Pajak: Perspektif Global
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
