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All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Manajemen dan Organisasi MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Jurnal Manajemen dan Agribisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Management Journal of Binaniaga QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Equity International Journal of Zakat (IJAZ) GREENOMIKA Jurnal Abdimas Kartika Wijayakusuma Prospect: Jurnal Pemberdayaan Masyarakat Journal of Information Systems Management and Digital Business Pusat Publikasi Ilmu Manajemen Journal of Management and Innovation Entrepreneurship (JMIE) Master Manajemen Policy Brief Pertanian, Kelautan, dan Biosains Tropika PENG: Jurnal Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Equity
Dewi, Farida Ratna
Departemen Manajemen, Fakultas Ekonomi Dan Manajemen, IPB University Bogor, Jawa Barat, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Master Manajemen

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Implementasi Perhitungan Harga Pokok Produksi (HPP) dalam Meningkatkan Profitabilitas pada UMKM Rasa Dewa Sheva Nashwa Kamila; Callysta Athifa Pribadi; Aditya Mahardika Hidayat; Siti Fadhilah Nurfaizah; Muhammad Abiyyu Dzakwan Tirta; Farida Ratna Dewi; Sari Heviawati
Master Manajemen Vol. 3 No. 2 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i2.854

Abstract

This study aims to analyse and implement the calculation of Cost of Goods Sold (COGS) using the full costing method at UMKM Rasa Dewa to increase profitability and help set more realistic and competitive selling prices. This study uses a mixed approach, namely qualitative and quantitative methods. The results of the study indicate that the calculation of COGS using the full costing method provides higher results than the simple method previously used by UMKM. The difference in production costs found was IDR 1,402,371 for starfruit juice products and IDR 2,881,150 for starfruit syrup products. This is due to the use of the full costing method which includes all cost elements, both direct and indirect costs such as depreciation of equipment, transportation, and other overhead costs that were not previously calculated. Meanwhile, the initial calculation of UMKM Rasa Dewa only included basic costs such as raw materials, direct labor, and packaging materials. By implementing the full costing method, UMKM can obtain a more accurate and comprehensive picture of production costs. This provides a more appropriate basis for consideration in setting product selling prices to increase profitability sustainably.
Co-Authors Achmal, Noer Meilinda Aditya Mahardika Hidayat Adriana Putri D Afia Salsabila Afifah, Jati Ratna Afrida Pebriana, Lila Afton Atabany Agik Suprayogi Agriani, Febi Alam, Muh Arif Alfaqih, Harits Alfaqih, Harits Azzam Alfito, Fiqih Mauzan Ali Mutasowifin Almaeera, Nasya Almaeera, Nasya Alula Anas Miftah Fauzi Anisya Ramadhanty Antonya Rumondang Sinaga Arifin, Muh Fiqri Ariyanto, Erika Estry Bramada Winiar Putra Bratasena, Bratasena Caesha Salsabila Caesha Salsabila, Siti Haerunnisa Callysta Athifa Pribadi Chinderayi Adha Danish Nayyara Putri Dasra Viana, Eka Diese Septia Gifarani Dyah Tjahyandari Suryaningtyas Edward H Siregar Eka Dasra Viana Eka Dasra Viana Fadhilah, Muhammad Fikri Fattah, Muh. Firmansyah Fikri, Andi Haikal Firdha Febrianti Firmansjah S Guteres, Dian Karisma Septiana Hanum Tri Utami Hardiana Widyastuti Heti Mulyati Heviawati, Sari Indah Wijayanti ines ardelia Intan Kurnia Wijaya Intia Puspita Waty Sudibyo Iskandar Iskandar Isramayana, Isramayana Jeni Natasya Dela Putri Kaewlaead, Chuta Kaira Noviza Karina Rahma Kayla Rahma Faiza Kusuma Nugraha, Okky Lindawati Kartika Ma'mun Sarma Mahardhika Mahardhika Mochammad Rochman Alfath Mubarok, Rahman Muhammad Abiyyu Dzakwan Tirta Muhammad Raidan Habiburrahman Musa Hubeis Muwaffaq, Bahruddin Syah Nabila Nuzhatul F Nada Farhanah Nadia Nadia Najwa Anjani Nurizkita Natasha Natasha, Natasha Natasya Regina Putri Nazla Arina, Pocut NOVIA RAHMAWATI Novia Rahmawati Nugraheni, Sri Retno Wahyu Nur Hana Pertiwi Nurul Hidayati Nur’Aeni, Nadila Octaviana, Fany Octavianus Tampubolon, Joshua Nathanael Palupi, Dian Yudo Prima Haksasi, Rizqi Pujiarti, Trisiwi Putra, Yudha Pradipta R. Dikky Indrawan R.Dikky Indrawan Radhianas, Binky Mohammad Rajwa Nursa Deva Rindang Matoati, Rindang Risma Dewi Romadhon, Muhammad Fauzi Saleh, Pran Moch Salsabila, Siti Sapara, Fadli Fajar Sari Heviawati Sari, Hilda Sari, Hilda Fitria Sarma, Ma’mun Setyawati, Dewi Sheva Nashwa Kamila Siboro, Maria Lestari Sikla Alfathlaily Suteja Sinaga, Antonya Rumondang Siti Fadhilah Nurfaizah Slamet, Alim Setiawan Suherman, Amelia Rizqi Syifa Annisa Syahra Tarigan, Ronald Tri Listirta, Risky Unawekla, Stevanny Debby Viana, Eka Dasra Vivi Apriliyani Wardani, Arizca Kusuma Widyastutik Yusuf, Nurfadlan Syahbana Zamzam Nurcahyo Zelman, Zelman