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All Journal Journal Of Management Science (JMAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) El-kahfi : Journal of Islamic economics Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Aplikasi Perpajakan
Basyir, Ashar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Aplikasi Perpajakan

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PENERAPAN METODE MARK UP PRICING BERBASIS FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK Basyir, Ashar; Erny Pratiwi; Dyah Palupi; Dini Dwi Ermawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.125

Abstract

This scientific paper aims to evaluate the selling price determined by the company and compare it with the selling price calculated using the mark-up pricing method, based on the full costing method of calculating the cost of production. This study uses primary data, with data collection methods including interviews and observation. The results of this research show a difference between the selling price set by the company and the one calculated using the mark-up pricing method. The company’s calculation resulted in a value of Rp 20,384, which was rounded down to Rp 20,000, while the mark-up pricing method yielded a value of Rp 23,776.98. This difference is due to the fact that the company has not accounted for all costs involved in the production cost calculation process.
Co-Authors Agustiani, Rizki Muti Dewi, Ghina Kemala Dini Dwi Ermawati Dyah Palupi Erny Pratiwi Maria Dewi, Maria Permanasari, Astried Pradita , Afrila Eki Sutadipraja, Marista Winanti Wigiyanti, Wigiyanti