Analisis Perhitungan Harga Pokok Produksi Metode Full Costing dan HPP Penjualan Pada UMKM Mie Ayam Ronggo

Ike Wahyu Eka Safitri
Amelia Kartika Sari
Faikotul Hikmah
Dayinta Puspa Nala
Festi Syahputri Lutfiana
Achmad Rafly Cadafi
Dian Fahriani

Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.