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All Journal Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya
Fitrah Mulyani
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas

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Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing untuk Meningkatkan Akurasi Penentuan Harga Jual dan Profitabilitas pada UMKM RD House Diva Raysa Amanda; Fitria Rahmi; Fitrah Mulyani; Dina Anggraini
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol. 5 No. 2 (2026): Juli
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v5i2.207

Abstract

Accurate calculation of the cost of goods manufactured is important for MSMEs using made-to-order production because each product differs in raw materials, production complexity, and resource use. This study aims to analyze the calculation of the cost of goods manufactured using the Job Order Costing method at RD House MSME and evaluate its implications for selling price determination and profitability. This study uses a descriptive method with a case study approach. The object is RD House MSME, a made-to-order clothing business in Padang City, with the owner as the main informant. Primary data were obtained through observation and interviews, while secondary data came from production cost records, raw material receipts, and supporting documents. Data were collected through observation, interviews, and documentation. Analysis identified direct materials, direct labor, and factory overhead, calculated production costs using Job Order Costing, and compared the results with the MSME’s existing method.The results show that Job Order Costing provides more comprehensive production cost information because all cost components are identified and allocated according to each order. Differences in materials, labor requirements, design complexity, and overhead result in different production costs among orders.Job Order Costing improves the representation of production cost information and provides a more appropriate basis for selling price determination, cost control, and profitability evaluation in made-to-order MSMEs.
Co-Authors Dina Anggraini Diva Raysa Amanda Fitria Rahmi