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All Journal JURNAL ULET (Utility, Earning and Tax)
Tuti Fitriani
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Economics, Econometrics & Finance

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PENDEKATAN EFEKTIF DALAM MENENTUKAN HARGA JUAL MELALUI PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA GORONG-GORONG BAPAK SARIFUDIN Sri Wahyuni; Tuti Fitriani; Hizkia Rikcanto
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to explore an effective approach in determining selling prices in Mr. Sarifudin's main business, which previously faced problems in the classification of production costs and inaccurate setting of selling prices. The method used is a descriptive method, this study focuses on the calculation of the cost of production (COG) and selling price, with quantitative data that includes raw material costs, labor, and factory overhead, which are collected through observation, interviews, and documentation. The results of this analysis show that the total cost of production for 2023 is IDR 190,771,360, - or IDR 104,877, - per unit. Furthermore, the ideal selling price with  the cost plus pricing method  is IDR 174,877 per production unit plus a margin of IDR 70,000,-, which is higher and more realistic than the company's initial selling price.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA BENGKEL LAS SABAR SUBUR Tira Dewi Budi Maharani; Tuti Fitriani; Ludia Panggalo
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to analyze the cost of production of window trellises, push fences, safety doors, canopies, turnstiles, and stair railings based on the full costing method and calculate the level of profit obtained for each product at Bengekel Las Sabar Subur. This research is a descriptive research. The data collection techniques in this study are observation, interview, and documentation techniques. The data analysis instrument in this study uses the full cost setting method to calculate production costs and the pricing method to determine the profit level. The results of this study show that the cost of production is Rp 288,930 for window trellises, for reinforcing fence products for Rp 3,973,076, for safety door products for Rp 1,245,408, for canopy products for Rp 6,386,958, for turnstile products for Rp 8,136,286, and for stair railing products for Rp 2,749,930. The profit rate of the product is 56% window trellis, 65% push fence, 16% safety doors, 6% canopy, 4% swivel stairs, and 3% stair railings.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSIPADA PETERNAKAN AYAM PEDAGING BAPAK OPAN Yulianti Palili; Tuti Fitriani; Tellysulvika Manurun
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to analyze and calculate the cost of broiler production and determine the break-even point on Mr. Opan's broiler farm. The data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this study uses the full costing  method to calculate the cost of production and  the break even point  method to calculate break-even point. This research is a descriptive research. The results of this study show that the cost of production using the full costing method  is Rp.58,101 per chicken, with a break-even point of sales of 3,142 chickens with a revenue of Rp.188,499,330
Co-Authors Hizkia Rikcanto Ludia Panggalo Sri Wahyuni Tellysulvika Manurun Tira Dewi Budi Maharani Yulianti Palili