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All Journal Jurnal Interprof Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Worksheet : Jurnal Akuntansi Jurnal Ilmiah ESAI Jurnal Ekonomi, Manajemen, Akuntansi
Endah Yuni Puspitasari
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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COST OF GOODS MANUFACTURED UNDER THE FULL COSTING METHOD AS A BASIS FOR SELLING PRICE AND PROFITABILITY: A MICRO COFFEE ENTERPRISE CASE Asifa Romadona; Lihan Rini Puspo Wijaya; M. Muhayin A Sidik; Endah Yuni Puspitasari
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3448

Abstract

Purpose: This study analyzes the Cost of Goods Manufactured (COGM) of two Sama Kopi products using Full Costing, determines selling prices using Cost Plus Pricing, and evaluates profitability using Net Profit Margin (NPM). Research Methodology: This descriptive quantitative case study was conducted at Sama Kopi, a mobile coffee micro-enterprise in Bandar Lampung. Data were collected through observation, interviews, and documentation from March to June 2026, focusing on Sama Strong and Americano. Results: The full costing method yields a higher COGM per cup for both products compared to the enterprise's existing simplified method (a difference of IDR 351 per cup), as it incorporates fixed overhead costs such as depreciation and rent that were previously omitted. Based on cost-plus pricing, the calculated selling price for Sama Strong (IDR 12,679) exceeds the enterprise's current price (IDR 12,000), indicating a risk of underpricing, while the calculated price for Americano (IDR 8,144) is lower than the current price (IDR 10,000), indicating a risk of overpricing. The NPM calculated using Full Costing (11.53%) is more conservative than the enterprise's existing NPM (17.29%), as it reflects the recognition of all relevant costs. Conclusions: Full costing gives a more accurate COGM basis than the enterprise's simplified approach by including all fixed and variable costs. Combined with cost-plus pricing, it reveals previously hidden underpricing and overpricing risks, yielding a more realistic profitability assessment. Limitations: This study is limited to one mobile coffee microenterprise, two products, and one month of data. Equipment depreciation was estimated using the straight-line method due to the absence of systematic depreciation record. Contributions: This study contributes to cost accounting by integrating Full Costing, Cost Plus Pricing, and NPM analysis. Practically, it provides a costing and pricing benchmark for Sama Kopi and similar micro coffee enterprises
THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK Nurbaiti; Artie Arditha Rachman; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Dewi Zakia
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3476

Abstract

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm. Research Methodology: This study was conducted at XYZ Public Accounting Firm in Central Jakarta. A quantitative approach was used. Data was collected through documentation in the form of the firm’s internal records. Data analysis was performed using SPSS. Results: Based on a total sample of 30, the multiple linear regression analysis showed that the audit tenure variable (LnX1) had a regression coefficient of -0.862 and a significance value (Sig.) of <0.001, while the audit opinion variable (X2) had a regression coefficient of 0.587 and a significance value (Sig.) of 0.003. Moderation regression analysis of the interaction variable between audit tenure and financial accounting standards (LnX1_Z) yielded a regression coefficient of -0.303 and a significance value (Sig.) of 0.443, whereas the interaction variable between audit opinion and financial accounting standards (X2_Z) yielded a regression coefficient of 0.911 and a significance value (Sig.) of 0.038. Conclusions: The results of the study indicate that auditor tenure and audit opinion simultaneously influence audit report lag, both before and after moderation. Partially, auditor tenure has a negative effect on audit report lag, while audit opinion has a positive effect on audit report lag. Financial Accounting Standards (SAK) do not moderate the effect of auditor tenure on audit report lag. Financial Accounting Standards (SAK) moderate and strengthen the effect of audit opinion on audit report lag. Limitations: This study is limited to private-sector trading companies that are clients of XYZ Public Accounting Firm, with a relatively short observation period spanning from 2021-2024. Contributions: This study provides a theoretical contribution regarding the influence of an auditor’s tenure and audit opinion on minimizing delays in the submission of audit reports, as well as an understanding of the impact of audit opinions on the smoothness of the audit process
Co-Authors Arif Makhsun Artie Arditha Rachman Asifa Romadona Destia Pentiana Dewi Zakia Dian Nirmala Dewi Elita Wulandari Endang Asliana Lihan Rini Puspo Wijaya M. Muhayin A Sidik Nurbaiti Nurhidayah Nurhidayah Oki Arifin Rahma Dhita Maharani Salsa Fira Sanny Ariwianto