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All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Tsania El-Ihza Imtithal
Universitas Singaperbangsa Karawang
Humanities Economics, Econometrics & Finance

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Analisis Variable Costing dan Harga Pokok Proses pada UMKM Daur Ulang Ban Bekas: Analysis of Variable Costing and Cost of Process in MSMEs Recycling Used Tires Meilani Putri; Tsania El-Ihza Imtithal; Lira Lady Diana Simanjuntak; Kholida Atiyatul Maula
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 4 (2026): September 2026 - November 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i4.568

Abstract

this study aims to analyze the application of Variable Costing and process cost methods at Lantar Bun, an SME engaged in recycling container tires in Bekasi Regency that produces sofa rubber for the Taiwanese export market. Using a descriptive quantitative with a case study approach, data were collected through in-depth interviews and documentation. The results show that Variable Costing yields a cost of production of IDR 5,500 per kilogram, lower than full costing at IDR 5,672.92 per kilogram, as fixed costs are not allocated to products. The application of process costing across for production departments reveals cost accumulation from IDR 4,396.35 per kilogram in the Cutting Departments to IDR 5,585.42 per kilogram in the Reduction Department. Profitability analysis indicates a contribution. The integration of both methods proves to produce more comprehensive and relevant cost information for managerial decision-making compared to the estimation method previously used.
Co-Authors Kholida Atiyatul Maula Lira Lady Diana Simanjuntak Meilani Putri