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All Journal Jurnal Pendidikan Matematika dan IPA Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika Edu Sains: Jurnal Pendidikan Sains dan Matematika BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Kiprah Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Jurnal Riset Pembelajaran Matematika Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Alifmatika: Jurnal Pendidikan dan Pembelajaran Matematika Maslahah: Jurnal Pengabdian Masyarakat FARABI: Jurnal Matematika dan Pendidikan Matematika Kognitif: Jurnal Riset HOTS Pendidikan Matematika Bulletin of Management and Business Al-Maqashid: Journal of Economics and Islamic Business Populer: Jurnal Penelitian Mahasiswa Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pendidikan Matematika Jurnal Pendidik Indonesia Perspektif: Jurnal Pendidikan dan Ilmu Bahasa La-Tahzan: Jurnal Pendidikan Islam Jurnal Pengembangan Pembelajaran Matematika Journal of Economic Empowerment Strategy (JEES)
Nur Izzati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Journal : Bulletin of Management and Business

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Comparative Analysis of Selling Price Determination With The Cost Plus Pricing Method in Mekarsari Umkm IZZATI, NUR; Fitriani, Dini; Suhendi, Dede; Nurhabibah, Alawiyah
Bulletin of Management and Business Vol. 6 No. 1 (2025): March 2025
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v6i1.373

Abstract

Effective selling price determination is one of the crucial aspects in the sustainability of MSME businesses. The background of this study is the various challenges faced by MSMEs in setting competitive selling prices in the market while providing optimal profits. The main problem lies in the lack of understanding of MSME actors regarding strategic pricing methods, such as cost plus pricing which integrates all cost components and profit margins in determining selling prices. The study focuses on a comparative analysis of selling price determination using the cost plus pricing method with traditional practices that have been carried out by MSME Mekarsari. The novelty of the study lies in the provision of an application model that supports MSME actors in adopting a practical cost-based pricing method that is relevant to local market dynamics. The phenomenon studied shows a gap between production costs and selling prices which results in profit margins not being measured accurately. The qualitative descriptive method was used in this study and the primary data sources were the results of observations and interviews with MSME Mekarsari. The data analysis method uses the calculation of selling price determination using the cost plus pricing method, the full costing approach and variable costing. Empirical findings show that the application of the cost plus pricing method can produce more competitive and measurable selling prices compared to traditional methods. In addition, this study found that the understanding of MSME actors regarding the structure of production costs plays a major role in the success of implementing this method. The results of the study provide strategic recommendations for MSMEs to increase competitive advantage through data-based price and cost analysis.
Co-Authors Afdillah, Afdillah AFRIZAL AFRIZAL Alona Dwinata Ambarini, Tasya Ashari Ashari Bagus, Satria Tu Desti Tatian Putri Dewi Puspasari Dini Fitriani, Dini Eki Darmawan Fauziah, Rieke Gia Frildawati, Dinda Hendraliany, Srie Husna, Nindita Asma Ul Indra Jaya Melisawati, Melisawati Mia Rizki Anggrela Mirta Fera Muhammad Yazid Muliwarman Napsiah Nurhabibah, Alawiyah Nurhafika Nurul Hilda Syani Putri Nurwijayanti Puja Lestari, Putri Putri, Suci Kirani Aprilia Risesti, Welny Roma Doni Azmi Rosmery, Linda Sahilda, Yuntira Scesa, Laidy Aprilia Siregar, Nur Asma Riani Suhendi, Dede sundari, elvira Utami, Indri Putri Yuniarti, Retno