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All Journal International Journal of Economic Entrepreneurship and Business Management
Putri Wulandari
Sekolah Tinggi Ilmu Ekonomi Mujahidin
Economics, Econometrics & Finance

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Cost Plus Pricing Method in Determining the Profit of Home Industry Sub Sector MSMEs in Tolitoli Regency.: Metode Penetapan Harga Biaya Plus dalam Menentukan Keuntungan UMKM Subsektor Industri Rumahan di Kabupaten Tolitoli. Edi Yanto; Putri Wulandari; Moh. Rasyid; Mustaring Mustaring
International Journal of Economic Entrepreneurship and Business Management Vol. 4 No. 1 (2024): Global Business Management and Entrepreneurial Resilience Post-Pandemic
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/7fm42p44

Abstract

This study aims to analyze the application of the cost plus pricing method in determining selling prices and profits in Micro, Small, and Medium Enterprises (MSMEs) in the home industry sub-sector in Tolitoli Regency, a case study on Tofu Tempe Sumali MSMEs. The cost plus pricing approach adds a certain profit margin to the total production cost as the basis for determining the selling price. Through a quantitative study on Sumalian Tofu Tempeh MSMEs, the results of the study found that the profit obtained on the selling price based on the cost plus pricing method was IDR 1,060,416,000 from the selling price of 7,364/package with a total production of 144,000 packages. This study found that business actors have not applied the price calculation method systematically, so they often set prices based on intuition or market prices that are not in accordance with the actual production cost. With the application of the cost plus pricing method, MSMEs can determine a more rational selling price and obtain more stable and sustainable profits.
Analysis of Net Profit Achievement Using the Cost Plus Pricing Approach in the Tahu Tempe Sumali Micro Business Unit in Tolitoli Regency.: Analisis Pencapaian Laba Bersih Menggunakan Pendekatan Harga Biaya Plus di Unit Usaha Mikro Tahu Tempe Sumali di Kabupaten Tolitoli. Usman Usman; Nurfitriana Nurfitriana; Ijma Ijma; Putri Wulandari
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 2 (2025): Digital Entrepreneurship and Innovation in International Business
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/xv07wr63

Abstract

This study aims to analyze the achievement of net profit in the Tofu Tempe Sumali Micro Business Unit in Tolitoli Regency using a cost plus pricing approach. This approach was chosen to assess the effectiveness of determining the selling price of products based on the total cost of production plus the expected profit margin. The methodology used is a qualitative, descriptive and quantitative approach with case studies. Data was obtained through direct observation, interviews, and financial statement documentation. The results of the study show that the application of cost plus pricing is able to provide a more accurate picture of the decent selling price and increase the achievement of net profit. It was found that the main cost component consists of soybean raw materials, labor costs, energy costs (electricity and water), and distribution costs. Indirect costs such as tool depreciation and maintenance are also recorded manually. Based on the existing cost structure and the overall budget value, the net profit achievement based on the cost plus pricing method is Rp.185,502,600. Net Profit Comparison, the calculation of the Cost plus Pricing approach results in an effective price of Rp.7,364/Package in the Tolitoli local market environment which results in a profit of Rp. 185,502,000 while the calculation of net profit by the company's own method is Rp.151,593,000.This study recommends simple cost accounting training to micro business actors to improve financial literacy and business competitiveness.
Co-Authors Edi Yanto Ijma Ijma Moh. Rasyid Mustaring Mustaring Nurfitriana Nurfitriana Usman Usman