Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi
Abstract
This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.
References
Andilan, J., & Watini, S. S. (2021). Pengaruh biaya produksi dan harga jual terhadap profitabilitas usaha mikro kecil dan menengah (UMKM) di Indonesia. Jurnal Pembangunan Ekonomi, 18(2), 112-125.
Budi wijaya irman, ganang wibowo (2024) ‘Journal of managerial sciences’, Journal of Managerial Sciences,13(2),pp.119–128.Available at: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=139688844&site=eds-live.
Danu Harianto, H., Nusantoro, J., & Febri Darmayanti, E. (2025). Analisis Penentuan Harga Jual Produk dengan Pendekatan Biaya Produksi Pada UMKM Pabrik Tahu Sarimun. Expensive: Jurnal Akuntansi Dan Keuangan, 4(3), 294-299. https://doi.org/10.24127/exclusive.v4i3.10377.
Ida Rosita, & S.S. (2014) ‘Analisis Biaya Overhead Pabrik Terhadap Penentuan Beban Pokok Produksi (Studi Kasus Pada Ud. Karya Mandiri Blitar)’, Jurnal Kompilek, Vol. 6(2), pp. 164–181.
Roisah Putri, A., Hendri, N., & Febri Darmayanti, E. (2024). Analisis Biaya Iklan Dan Biaya Live Streaming Pada Pendapatan Elemate Shop. Expensive: Jurnal Akuntansi Dan Keuangan, 3(3), 372 - 382. https://doi.org/10.24127/exclusive.v3i3.7329
Saputra, A., Febri Darmayanti, E., & Padwa Sari, G. (2025). Analisis Target Costing Dalam Upaya Pengurangan Biaya Produksi Beras Untuk Peningkatan Laba Perusahaan pada Penggilingan Padi Surya Agung. Expensive: Jurnal Akuntansi Dan Keuangan, 4(2), 241-247. https://doi.org/10.24127/exclusive.v4i2.10347
Suci, D. P., Nusantoro, J., & Septiani, A. (2023). Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing. Expensive: Jurnal Akuntansi Dan Keuangan, 2(2), 283-290. https://doi.org/10.24127/exclusive.v2i2.4466
Yudha Buana, D. (2020). Analisis Penentuan Harga Pokok Produksi Untuk Menetapkan Harga Jual Menggunakan Metode Full Costing Sebagai Upaya Memaksimalkan Keuntungan Pada Mebel H. Slamet Kota Metro (Doctoral dissertation, Universitas Muhammadiyah Metro).
