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All Journal Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat
Mida Aprilina Tarigan
Riau University Pekanbaru Indonesia
Religion Civil Engineering, Building, Construction & Architecture Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Capacity Building in Financial Management for MSMEs: Optimization of Cost of Goods Manufactured at Roti Kirana Pekanbaru Astrid Faradisty; Fitri Humairoh; Sinta Ramaiyanti; Mida Aprilina Tarigan; Adhitya Agri Putra
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 11 No. 1 (2026)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v11i1.3631

Abstract

Accurate Cost of Goods Manufactured (COGM) determination is crucial for MSMEs to maintain profitability. This study compares COGM and profit per unit between traditional and Activity-Based Costing (ABC) methods at Roti Kirana. A descriptive quantitative approach was used by analyzing production cost data, cost driver rates, and overhead allocation. The traditional method yields a unit COGM of IDR 49,476 and profit of IDR 38,024. The ABC method yields a unit COGM of IDR 49,047 and profit of IDR 38,453. A COGM variance of IDR 429 exists due to overhead allocation distortions. Although ABC is more precise, Roti Kirana is advised to adhere to the traditional method due to its micro-scale operations and simple production process. Transitioning to ABC is recommended as overhead cost complexity grows in the future.
Co-Authors Adhitya Agri Putra Astrid Faradisty Fitri Humairoh Sinta Ramaiyanti