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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Wahana Pendidikan
Prasetyo, Loventina Josephine
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS HARGA POKOK PRODUKSI METODE FULL COSTING UMKM BASO GORENG BOGA RASA Rakhman, Arif; Maula, Kholida Atiyatul; Mustamu, Mercy Anastasia; Auliana, Murni; Mutiara, Mutiara; Aryani, Rizka Novita; Prasetyo, Loventina Josephine; Aulia, Anisa
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5224

Abstract

This study aims to analyze the Cost of Goods Sold (COGS) using the full costing method. Baso Goreng Boga Rasa is a Micro, Small, and Medium Enterprise (MSME) engaged in the culinary sector and has five outlets in Karawang City with a production capacity of 24,000 pcs per month. Research data were obtained through observation, interviews, and documentation of production costs which include direct raw material costs, direct labor costs, and factory overhead costs. This study uses a quantitative descriptive method to describe the description of the collected data in numerical form. The results show that the COGS per unit using the full costing method is Rp875, with a selling price of Rp1,125 per piece, a Break Even Point (BEP) of 12,753 units or Rp14,346,910, and a net profit of Rp6,000,000 per month. The application of the full costing method provides a more accurate picture of production costs, so that it can be a basis for determining the right selling price and controlling costs to increase business profitability. Penelitian ini bertujuan untuk menganalisis Harga Pokok Produksi (HPP) menggunakan metode full costing. Baso Goreng Boga Rasa yaitu Usaha Mikro Kecil Menengah (UMKM) yang bergerak di bidang kuliner dan telah memiliki lima gerai di Kota Karawang dengan kapasitas produksi 24.000 pcs per bulan. Data penelitian diperoleh melalui observasi, wawancara, dan dokumentasi terhadap biaya produksi yang meliputi biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik. Penelitian ini memakai metode deskriptif kuantitatif guna menggambarkan deskripsi atas data yang dikumpulkan dalam bentuk angka atau numerik. Hasil penelitian menunjukkan bahwa HPP per unit dengan metode full costing adalah Rp875, dengan harga jual Rp1.125 per pcs, Break Even Point (BEP) sebesar 12.753 unit atau Rp14.346.910, dan laba bersih sebesar Rp6.000.000 per bulan. Penerapan metode full costing memberikan gambaran biaya produksi yang lebih akurat, sehingga dapat menjadi dasar dalam penetapan harga jual yang tepat dan pengendalian biaya untuk meningkatkan profitabilitas usaha.
Analisis Koreksi Fiskal Terhadap Pajak Penghasilan Badan Pada Perusahaan Pt Asco Kontainer Di Tahun 2023-2024 Prasetyo, Loventina Josephine
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 2.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study examines the impact of fiscal correction on the calculation of Corporate Income Tax, with a focus on aligning commercial financial statements with the provisions of the Indonesian Income Tax Law. The main objective of this research is to understand and identify the effects of fiscal correction on the corporate income tax of PT Asco Kontainer Terminal during the 2023–2024 period, and to determine whether the company's financial statements comply with prevailing tax regulations. Fiscal correction are made to reconcile commercial accounting with Indonesia’s tax regulations. This research adopts a qualitative approach using descriptive analysis to deeply explore the phenomenon under study. The subject of the research is PT Asco Kontainer Terminal, and the object is the impact of fiscal adjustments on the company. The research findings indicate that the calculation of corporate income tax at the company complies with tax regulations. There are both positive and negative fiscal correction recorded in the financial statements, with the study highlighting that positive fiscal correction had a more significant impact by increasing the tax payable.
Co-Authors Arif Rakhman Aryani, Rizka Novita Aulia, Anisa Auliana, Murni Maula, Kholida Atiyatul Mustamu, Mercy Anastasia mutiara mutiara