Harga Jual UMKM Tenun Sambas Naik Kelas
Abstract
This research aims to determine the ideal selling price of MSME products for Sambas Songket Irmawati Weaving in accordance with accounting theory. This is because most of the MSMEs of Weaving Sambas set the selling price based on estimates or according to the usual market price and the purpose of this research is to find out the potential sustainable benefits of determining the selling price of products. This study uses a descriptive research method with a quantitative approach. This type of research was chosen because it aims to provide an overview of how the full costing method in identifying production costs, namely raw material costs, direct labor costs, variable and fixed factory overhead costs to calculate the total cost of production through calculations that have been theoretically determined. The sampling technique used in this study is non-probability sampling with a purposive sampling approach. The results of the analysis on the cost of production using the full costing method calculation resulted in diversification of product selling prices that are ideal for MSMEs. The potential sustainable benefits can be formulated in increasing sales turnover, preserving Sambas Malay culture, and developing MSMEs in Sambas district.
Downloads
References
Apriliani, I. (2018). Analisis penentuan harga pokok produksi dalam menetapkan harga jual ditinjau dari perspektif ekonomi Islam (Studi pada industri ikan teri asin Pulau Pasaran Bandar Lampung). (Skripsi, Universitas Islam Negeri Raden Intan Lampung).
Bustami, B., & Nurlela. (2012). Akuntansi biaya (Edisi 3). Jakarta: Mitra Wacana Media.
Dunia, F. A., Abdullah, W., & Sasongko, C. (2019). Akuntansi biaya (Edisi 5). Jakarta: Salemba Empat.
Halim, A. (2009). Akuntansi biaya. Yogyakarta: BPFE.
Handini, S., Sukesi, & Kanty, H. (2019). Manajemen UMKM dan koperasi. Surabaya: Penerbit tidak disebutkan.
Iryanie, E., & Handayani, M. (2019). Akuntansi biaya. Banjarmasin: Poliban Press.
Komara, B., & Sudarma, A. (2016). Analisis penentuan harga pokok produksi dengan metode full costing sebagai dasar penetapan harga jual pada CV Salwa Meubel. Jurnal Ilmiah Ilmu Ekonomi, 5(9).
Mulyadi. (2015). Akuntansi biaya (Edisi 5). Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Pidada, I. A. T. P., Atmadja, A. T., & Herawati, N. T. (2018). Analisis penentuan harga pokok produksi dengan metode full costing sebagai acuan dalam menentukan harga jual kain sekordi/sukawerdi (Studi pada usaha tenun sekordi di Geria Batan Cempaka, Desa Sinduwati, Kecamatan Sidemen, Kabupaten Karangasem). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 9(1).
Pranawati, D. A. A. T., Sidharta, J., Astuti, Simbolon, E., Suryadi, D., Mashud, & Manurung, S. (2021). Akuntansi biaya. Bandung: CV. Media Sains Indonesia.
Purnama, D. (2017). Perhitungan harga pokok produksi dalam menentukan harga jual melalui metode cost plus pricing (Studi pada PT Prima Istiqamah Sejahtera di Makasar). Universitas Islam Negeri Alauddin Makassar, Indonesia.
Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta CV.
Supriyono. (2013). Akuntansi biaya dan penentuan harga pokok (Edisi Kedua). Yogyakarta: BPFE.
Wibowo, M. A. (2020). Analisis Kerusakan Gear Pada Penggerak Motor Turning Gear Mesin Induk Di Mv. Armada Segara (Doctoral Dissertation, Sekolah Tinggi Ilmu Pelayaran).
Yusuf, M. (2014). Metode penelitian kuantitatif, kualitatif, dan penelitian gabungan (Edisi 1). Jakarta: Panamedia Group.
Copyright (c) 2024 Aldo Aldo, Jainal Jainal, Nur Aulia, Eliza Noviriani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
