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Devy Erviana Safitri
Universitas Pelita Bangsa
Economics, Econometrics & Finance

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Analisis Perhitungan Laba Usaha pada UMKM Papa Fries dengan Perbandingan Metode Biaya Absorpsi dan Biaya Marginal Purwanti Purwanti; Devy Erviana Safitri; Andri Irawan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.5973

Abstract

This reseacrh to examie the operating profit of the Papa Fries by comparing the absorption costing method with the marginal costing method. A qualitative research approach was employed, with the business owner. The findings indicat that The outcome of the marginal costing method is higher operationg profit compared to the absorption costing method. This outcome is attributed to the exclusion of fixed costs in the marginal costing calculation. Thesse result may provide useful insights for MSME practitioners in selecting the most appropriate costing method when establishing and managing a business.
Co-Authors Andri Irawan Chatarina Umbul Wahyuni