Analisis Penetapan Harga Jual Air Bersih Pada SPAMDES Tirto Sari, Kulon Progo - Burhan Barid; Siti Aulia Rahma; Ani Hairani (UNIVERSITAS MALIKUSSALEH, 2022)
Abstrak Pengelolan SPAMDes Tirtosari masih memperhitungkan biaya operasional dan harga pokok produksi berdasarkan perkiraan dan kesepakatan bersama, belum mempertimbangan biaya produksi. Metode full costing untuk memperhitungkan harga pokok produksi, kemudian digunakan metode cost plus pricing dan rumus berdasarkan Permendagri Nomor 71 Tahun 2016 untuk menentukan harga jual air. Dari hasil analisis, biaya operasional terbesar terjadi pada tahun 2018 yaitu sebesar Rp. 64.273.209. Selain itu diperoleh nilai harga jual air per m3 yang lebih tinggi dibandingkan harga pokok produksinya. Seperti pada tahun 2022, harga pokok produksi yang dihasilkan sebesar Rp. 1.899 dan harga jual yang dihasilkan sebesar Rp. 2.713. Hasil perhitungan harga jual air per m3 yang mengacu pada metode cost plus pricing dan Permendagri Nomor 71 Tahun 2016 dengan menambahkan nilai laba pada perhitungannya juga menunjukkan nilai yang lebih besar dibanding harga pokok produksi air yang telah dihitung sebelumnya yaitu berkisar antara Rp. 3.940 - Rp. 9.158. Jika perusahaan menetapkan harga jual air sesuai hasil perhitungan, maka perusahaan sudah mampu untuk menutupi biaya operasional air serta mendapatkan laba. Kata kunci: Biaya operasional, harga pokok produksi, full costing, harga jual, cost plus pricing Abstract Management of SPAMDes Tirtosari still takes into account operational costs and cost of production based on estimates and mutual agreement, not considering production costs. The full costing method is used to calculate the cost of production, then the cost plus pricing method and the formula based on Permendagri Number 71 of 2016 are used to determine the selling price of water. From the results of the analysis, the largest operational costs occurred in 2018 which amounted to Rp. 64,273,209. In addition, the selling price of water per m3 is obtained which is higher than the cost of production. As in 2022, the cost of production produced is Rp. 1,899 and the resulting selling price is Rp. 2,713. The results of the calculation of the selling price of water per m3 which refers to the cost plus pricing method and Permendagri Number 71 of 2016 by adding the profit value to the calculation also shows a value that is greater than the cost of water production that has been calculated previously, which ranges from Rp. 3.940 - Rp. 9,158. If the company determines the selling price of water according to the calculation results, then the company is able to cover the operational costs of water and earn a profit Keywords: Operational cost, cost of production, full costing, selling price, cost plus pricing