Published: 2025-06-01
Analisis Penentuan Harga Pokok Produksi dengan Metode Activity-Based Costing sebagai Dasar Penetapan Harga Jual pada UMKM Himalayan Coffee
DOI: 10.35870/jemsi.v11i3.4096
Downloads
Abstract
MSMEs have a strategic role in the Indonesian economy, including in the culinary sector which is experiencing rapid growth, especially in Karawang Regency. However, this growth has led to intense competition among café businesses. One important factor in business sustainability is determining an accurate Cost of Goods Manufactured (COGS) as the basis for a selling price strategy. Himalayan Coffee, an MSME cafe in Karawang, still uses traditional methods in calculating COGS that do not reflect actual costs, resulting in undercosting and overcosting conditions in several products. This study aims to examine the application of Activity-Based Costing (ABC) in the calculation of COGS at Himalayan Coffee to improve cost accuracy and support more competitive selling price decision making. This research method is a qualitative method of case study approach with in-depth interview techniques and direct observation as primary data, and financial reports as secondary data. The results showed that the application of ABC resulted in a more accurate COGS than the traditional method, with condition values on Himalayan Latte (undercost), Americano (undercost), and Cireng, Chocolate Cheese Toast and Crispy Banana (overcost) products. Profit analysis showed a change in profit margin of up to 18% in some products. With the application of ABC, Himalayan Coffee can set selling prices more precisely, determine product strategies, and improve cost efficiency.
Keywords
Cost of Goods Manufactured ; Activity Based Costing ; MSME ; Café ; Selling Price Determination
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 12 No. 1 (2026)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i3.4096
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.
Salma Khairulla
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang.
Lilis Lasmini
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang.
Hendri Nur Ardiansyah
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Buana Perjuangan Karawang.
-
Anggareni, A. D. (2019). Analisis Penentuan Harga Jual Cermin Alumunium Dengan Menggunakan Metode Cost-Plus Pricing Pada Toko Kaca Mulia Berkah Di Tenggarong. Jurnal Ekonomi & Manajemen Indonesia, 19(2).
-
Arlita, D. S., Putri, R., & Priatama, E. P. (2021). Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Produksi pada Arief Gordyn. Jurnal Pendidikan Tambusai, 5(2), 3982-3991.
-
Baviga, R. (2021). Penerapan Metode Activity-Based Costing System Dalam Menentukan Besarnya Tarif Jasa Rawat Inap: Studi Kasus pada RSUD Mayjen HA Thalib Kerinci. Bussman Journal: Indonesian Journal of Business and Management, 1(3), 371-401. https://doi.org/10.53363/buss.v1i3.20.
-
dan Kebudayaan, D. P. (2023). Jumlah Usaha Restoran, Rumah Makan, dan Café Berdasarkan Kabupaten/Kota di Jawa Barat.
-
Hidayah, R., Ridwan, A., & Cahyo, Y. (2018). Analisa Perbandingan Manajemen Waktu Antara Perencanaan Dan Pelaksanaan. Jurnal Manajemen Teknologi & Teknik Sipil, 1(2), 281-290. https://doi.org/10.30737/jurmateks.v1i2.416.
-
Indonesia, P. R. (2003). Undang-Undang Republik Indonesia Nomor 20 Tahun 2003. Pemerintah Republik Indoensia.
-
Laekkeng, M. (2022). Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas pada PT. Bank Sulselbar di Makassar. Paradoks: Jurnal Ilmu Ekonomi, 5(3), 218-223. https://doi.org/10.57178/paradoks.v5i3.413.
-
Purnama, D., Muchlis, S., & Wawo, A. (2019). Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing. JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 10(1), 119-132. https://doi.org/10.33558/jrak.v10i1.1647.
-
Relina, M., Yulianti, F., & Aristi, M. D. (2020). Analisis Menentukan Harga Pokok Produksi Menggunakan Activity Based Costing Pada Warung Bunda. Research in Accounting Journal (RAJ), 1(1), 108-122.
-
Setiawan, T. (2021). Mahir Akuntansi: Belajar Cepat Akuntansi Biaya & Akuntansi Manajemen. Bhuana Ilmu Populer.
-
Sulistyoningrum, A. (2024). Analisis Perhitungan Harga Pokok Produksi Dan Penetapan Harga Jual Dengan Metode Cost Plus Pricing Pada Pabrik Tempe Semar Bogor (Doctoral dissertation, Fakultas Ekonomi Dan Bisnis Universitas Pakuan).
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 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.