Jurnal Riset Manajemen dan Ekonomi
Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI

Analisis Pengaruh Harga Pokok Produksi Berbasis Metode Variabel Costing Terhadap Penetapan Harga Jual pada UMKM Pisang Keju Sukodono Cabang Sidodadi

Anita Dwi Setiyawati (Unknown)
Jihan Afiyah (Unknown)
Muhammad Arya Irsya Dani (Unknown)
Siti Aisah (Unknown)
Pingkia Angelica Taufani (Unknown)
M. Ryan Najwa Syihab (Unknown)
Dian Fahriani (Unknown)

Article Info

Publish Date
01 Oct 2025

Abstract

This research was conducted at UMKM Pisang Keju Sukodono, which operates in the food industry. The study aims to analyze the calculation of the cost of production as a basis for determining the selling price using the variable costing method. The data used in this research consists of qualitative data obtained from primary and secondary sources. The results show that calculating the cost of production using the variable costing method provides a more structured guideline for determining the selling price of UMKM Pisang Keju Sukodono's products.

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Journal Info
Jurnal Riset Manajemen dan Ekonomi
Website

Abbrev

JRIME

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...