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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Penelitian Manajemen Terapan (Penataran)
Muliyani
STIM Sukma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DARI INSTING KE PERHITUNGAN: PENERAPAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL PADA UMKM Muliyani
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Penelitian ini bertujuan untuk membandingkan perhitungan harga pokok produksi dengan cara manual dan metode full costing sehingga diperoleh harga jual yang optimal. Dengan pendekatan kuantitatif deskriptif, data diperoleh berdasarkan wawancara, observasi, dan dokumentasi. Analisis data dilakukan dengan cara mereduksi, display data, dan pengambilan kesimpulan. Hasil penelitian menunjukkan bahwa metode full costing memberikan gambaran biaya produksi yang lebih komprehensif dibandingkan metode manual sederhana yang umum digunakan UMKM. Penelitian ini menambah bukti empiris bahwa pengabaian biaya overhead pabrik dapat menyebabkan distorsi informasi biaya dan menghasilkan penetapan harga jual yang kurang optimal. Secara praktis, hasil penelitian memberikan dorongan bagi UMKM, khususnya di sektor bakery, untuk melakukan perhitungan biaya produksi secara lebih akurat. Penelitian ini juga memberikan implikasi bagi pemerintah atau lembaga pendamping UMKM agar menyediakan pelatihan mengenai akuntansi biaya dan pencatatan biaya produksi agar UMKM dapat terus berkembang dan menjadi penopang perekonomian negara.
Smart Financial Management for MSMEs: Assessing the Roles of Fintech, Cloud Accounting, and Digital Literacy in Deli Serdang Regency Muliyani; Cece Harahap; Aswin Akbar
Jurnal Manajemen (Edisi Elektronik) Vol. 17 No. 3 (2026): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v17i3.24389

Abstract

The adoption of digital financial technologies has become an essential strategy for improving financial management among Micro, Small, and Medium Enterprises (MSMEs). This study investigates the effects of fintech adoption and cloud accounting utilization on the effectiveness of MSME financial management, while examining the moderating role of digital literacy. A quantitative research design was employed using data collected from 100 MSMEs in Deli Serdang Regency, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that fintech adoption has a positive and significant effect on financial management effectiveness (β = 0.363, t = 2,592, p=0,010 < 0.05). Conversely, cloud accounting utilization does not significantly influence financial management effectiveness (β = 0.090, t = 0,605, p=0,546> 0.05). Furthermore, digital literacy does not moderate the relationship between fintech adoption and financial management effectiveness (β = -0,193, p=0,226 > 0.05), nor does it moderate the relationship between cloud accounting utilization and financial management effectiveness (β = 0,062, p=0,662 > 0.05). The structural model explains 71,7% (R² = 0.717) of the variance in financial management effectiveness. These findings suggest that fintech adoption provides direct benefits to MSMEs, whereas cloud accounting implementation has not yet generated significant improvements. Moreover, digital literacy alone is insufficient to strengthen the effectiveness of digital financial technologies. The findings offer practical implications for policymakers and MSME stakeholders in designing more targeted digital transformation strategies.
Co-Authors Aswin Akbar Cece Harahap