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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Stanly W. Alexander
University of Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Penerapan metode cost plus pricing dalam rangka penetapan harga jual mie mentah pada Bakmi Kriting Glodok Kasenda, Novelia Deiya Thresia; Alexander, Stanly W.; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.362

Abstract

This study definitively examines the application of the cost-plus pricing method in determining the selling price of raw noodles at Bakmi Kriting Glodok. The problem is that the company has always calculated production costs and selling prices using a very simple method. This method does not fully incorporate all production cost elements in accordance with accounting principles. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation of production activities and financial records. The analysis shows that the company has not included all overhead costs, such as equipment depreciation and other factory overheads, in its cost of goods manufactured. This leads to inaccuracies in determining the selling price. The study uses the cost-plus pricing method. This recalculates the production cost and applies a markup to determine a more accurate selling price. The findings show that the selling price determined through the cost-plus pricing method provides a more realistic reflection of production costs and ensures that the business can set competitive prices while maintaining profitability. The results are clear: systematic pricing methods are vital for improving cost control, decision-making and long-term business sustainability.
Penerapan activity-based costing sebagai dasar perhitugan biaya pada Aisyah Laundry Maharany H., Sylvya Dewanty; Alexander, Stanly W.; Maradesa, Djeini
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.420

Abstract

This study aims to apply the Activity-Based Costing (ABC) method as a basis for service cost calculation at Aisyah Laundry, a micro-scale laundry service business. The study employs a qualitative research design with a case study approach, focusing on an in-depth analysis of cost structures and operational activities. Data were collected through interviews, direct observation, and documentation to identify activities, classify cost pools, determine cost drivers, and calculate service costs based on resource consumption. The results show that the ABC method provides a more detailed and accurate representation of service costs compared to the traditional costing method previously used by the business. The calculated cost per kilogram for washing and ironing services is IDR 2,948, while the cost for ironing-only services is IDR 1,523 per kilogram. When compared to the prevailing service rates, the findings indicate that Aisyah Laundry is still operating profitably. The implementation of the ABC method enables a clearer understanding of cost behavior and supports more rational pricing decisions, cost control, and operational efficiency. This study demonstrates that Activity-Based Costing is a relevant and effective costing approach for micro enterprises in the laundry service sector.
Co-Authors Agus Poputra, Agus Allo, Marlines Rante Alumu, Sumaryani Ode Arief, Sartika Wati HS Artika, Riska Baguna, Stacy E. Beauty Nathasya Takasili Budianto Budianto Chintia Debby Mogi, Chintia Debby David P. E. Saerang Dien, Nita Teresia Doaly, Zefanya Jeane Ester, Kilapong G. Fajriansyah, Yudi Galingging, Sri Karlina Gerungai, Natalia Y. T. GERUNGAI, Natalia Y. T.  Gerungai, Natalia Y. Telly Goni, Christin A. Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Iksan Setiawan, Iksan Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Karim, Fikram Pratama A. KAROUWAN, Gabriella Anatasya Maria Kasenda, Novelia Deiya Thresia Kumajas, Melisa Landeng, Claudyana M. A. Latjandu, Lady D. Latjandu, Lady Diana Lidia Mawikere Lintong, Diana N. Logor, Ribka Josevira Lopez, Paula da Maharany H., Sylvya Dewanty Makawekes, Marsella Thavitia Mangune, Michelly Cinthya Manuputty, William J. Maradesa, Djeini Matheos, Militia Meily Y. B. Kalalo, Meily Y. B. Meily Y.B. Kalalo, Meily Y.B. Pangerapan, Thressa Resita Pasiakan, Melisa Patricia Novelina Pessak, Gabriel V. Ponto, Monica T. Potalangi, Vinda Vebianti Rachman, Indah Nur Ainy Rangian, Melisa Magda Rawung, Fita Enjelina Robert Lambey Rogi, Dean Lefrando Rombang, Ivena Ropah, Tania Rudy J. Pusung Rumerung, Yeremia H. Runtunuwu, Clara C. Sahabati, Nathasya Claritha Edith Salmawati, Fitri Sengkandai, Elsye Irene Sherly Pinatik Siahaan, Ryan Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Steven J. Tangkuman SUGIANTARA, I Dewa M Sumual, Jerikho Reagan Suparno, Ribka M.R. Syermi S.E. Mintalangi Tambuwun, Fernando Victory Tangkere, Sheila Fabiola Scarlet Uno, Moudy Olyvia Victorina Z. Tirayoh Weku, Priscillia Winowoda, Sabrina Sheren Wokas, Heince N. Wullur, Rino C.