Published: 2024-12-10

Penentuan Harga Jual UMKM Kandang Anak Ragil dan Kenari by Coxy melalui Analisis HPP dengan Metode Full Costing

DOI: 10.35870/jpmn.v4i2.3381

Ervina Meilida Sofiana, Endang Sri Utami

Abstract

This community service activity aims to analyze the application of production cost calculation using the full costing method. The full costing method covers all cost elements, both variable and fixed. This activity is carried out using a quantitative research approach, where data in the form of numbers is collected or interview results are converted into numerical data. Primary data in this activity is obtained directly from MSMEs through documentation, interviews, and observations. The results of community service activities on two MSMEs, namely Kandang Anak Ragil and Kenari by Coxy, show that both still use simple calculation methods without applying applicable accounting standards to determine the cost of production. In practice, these MSMEs have not calculated all costs incurred during the production process. In addition, both MSMEs tend to use market prices without conducting in-depth analysis when setting selling prices, so that the profits obtained are not in accordance with expectations.

Keywords

Cost of Goods Sold ; Full Costing Method ; Selling Price

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Meilida Sofiana, E., & Sri Utami, E. (2024). Penentuan Harga Jual UMKM Kandang Anak Ragil dan Kenari by Coxy melalui Analisis HPP dengan Metode Full Costing. Jurnal Pengabdian Masyarakat Nusantara (JPMN), 4(2), 206-212. https://doi.org/10.35870/jpmn.v4i2.3381
Issue Cover

Downloads

Article Metrics

If the link doesn't work, copy the DOI or article title for manual search (API Maintenance).

Share:
Article Information

This article has been peer-reviewed and published in the Jurnal Pengabdian Masyarakat Nusantara (JPMN). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 4 No. 2 (2024)

  • Section: Articles

  • Published: December 10, 2024

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.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Ervina Meilida Sofiana
Google Scholar ResearchGate ORCID

Accounting Education Program, Universitas Mercubuana Yogyakarta, Indonesia

Endang Sri Utami
Google Scholar ResearchGate ORCID

Accounting Education Program, Universitas Mercubuana Yogyakarta, Indonesia

References
  • Aji, G., Safitri, I. M., Sarah, D. H., & Shubhi, K. (2023). Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada CV. Alfu Mineral Pondok Pesantren Al Fusha. Neraca Manajemen, Ekonomi, 2(3).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Amin, M. A. N. A., Indriasih, D., & Utami, Y. (2022). Pemanfaatan Limbah Plastik Menjadi Kerajinan Tangan Bagi Ibu-Ibu Pkk Desa Mejasem Barat, Kecamatan Keramat, Kabupaten Tegal. Jurnal Pengabdian Masyarakat Nusantara (JPMN), 2(1), 35–41. https://doi.org/10.35870/jpmn.v2i1.580
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hetika, H., & Sari, Y. P. (2019). Analisis Penentuan Harga Pokok Produksi Untuk Menentukan Harga Jual Pada Umkm Di Kota Tegal. Monex Journal Research Accounting Politeknik Tegal, 8(1), 303–314. https://doi.org/10.30591/monex.v8i1.1272
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Mayangsari dan Utami. (2023). Pendampingan Pembukuan Sederhana Usaha Angkringan Dan Pedagang Sayur Dukuh Gumul Kabupaten Klaten. Community Development Journal, 4(2), 4724–4728. Peran Usaha Mikro, Kecil, dan Menengah (UMKM) sangat penting dan menjadi kekuatan ekonomi dalam mendukung pertumbuhan dan pemulihan pekonomi daerah maupun nasional. Rendahnya kualitas sumber daya manusia merupakan kendala umum yang dihadapi oleh UMKM di I
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahayu, R. J., & Situngkir, T. (2023). Analisis Perbandingan Metode Full Costing dan Variable Costing untuk Menghitung Harga Pokok Prodi (Studi Kasus: UKM CJH Catering Purwakarta). Innovative: Journal Of Social Science Researh, 3(3), 6508–6519.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rundupadang, H., Asriadi, I., & Tangkeallo, D. I. (2022). Analisa Penetapan Harga Pokok Produksi Secara Cepat Dan Tepat Dengan Menggunakan Metode Full Costing. Jurnal Unicorn ADPERTISI, 1(2), 23–30.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Santi Median, Sihabudin, & Robby Fauji. (2023). Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM. Journal of Trends Economics and Accounting Research, 4(1), 73–83. https://doi.org/10.47065/jtear.v4i1.878
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Szahro, Y., & Purwanto, T. (2021). Analisis Penentuan Harga Pokok Produksi Dalam Penetapan Harga Jual Produk Pada UKM Keripik Pedas Morang-Moreng di Sidoarjo. Journal of Sustainability Bussiness …, 2(2), 419–425.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Varentz, H., Achmad Fauzi, Prisila Damayanty, Faiza Chairunisa, Nurul Alya Putri, Aleya Safiya, & Ainun Nabiilah. (2023). Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing Pada Umkm. Jurnal Akuntansi Dan Manajemen Bisnis, 3(3), 115–125. https://doi.org/10.56127/jaman.v3i3.1022
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Yusuf, M. S. K., Rijal, A., & Idris, H. (2023). Menggunakan Metode Full Costing Sebagai Dasar Penentuan. 3(3), 1–9.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Copyright and Licensing Agreement

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

  • Authors retain full copyright of their work
  • Authors grant the journal 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.

Similar Articles

You may also start an advanced similarity search for this article.