Menembus Kompetisi Pasar: Analisis Keakuratan Penentuan Harga Jual Berbasis Harga Pokok Produksi UMKM

Fitri Romadhon (Universitas Internasional Semen Indonesia)
Ira Sophita Anjarwati (Universitas Internasional Semen Indonesia)
Anin Dyah Luthfiani (Universitas Internasional Semen Indonesia)

Jurnal Riset Akuntansi
Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)

Abstract. In the context of intensifying business competition, MSMEs must strategically set their selling prices to ensure that they fully cover their production costs. The objective of this study is to demonstrate that the determination of a selling price strategy based on the cost of production can influence the objectives of MSME businesses. The study was conducted in 2025, employing a qualitative approach with primary and secondary data, as well as validity testing through triangulation of techniques and sources. The data analysis was executed through the implementation of comparative techniques, which facilitated the comparison of the results obtained from the calculation of selling prices and COGS. Descriptive analysis was employed to interpret the data, and thematic analysis was carried out with the assistance of Nvivo 12. The visualization results, manifesting as word clouds, project maps, and hierarchy charts, indicate that both informants hold a congruent perspective on the implications of a cost-plus pricing strategy for MSMEs. This strategy, they contend, can precipitate an increase in selling prices, underscoring the necessity for supplementary strategies to facilitate MSMEs in ascertaining precise selling prices without compromising customer loyalty. Abstrak. Persaingan bisnis yang semakin ketat menuntut UMKM menetapkan harga jual yang tepat agar seluruh biaya produksi dapat tertutupi. Penelitian ini bertujuan untuk membuktikan bahwa strategi penentuan harga jual berbasis harga pokok produksi dapat memengaruhi keberlanjutan usaha UMKM. Penelitian dilakukan pada tahun 2025, dengan menggunakan pendekatan kualitatif dengan data primer dan sekunder, serta uji validitas melalui triangulasi teknik dan sumber. Analisis data dilakukan dengan teknik komparatif untuk membandingkan hasil perhitungan harga jual dan HPP, analisis deskriptif untuk menginterpretasikan data, dan analisis tematik menggunakan bantuan Nvivo 12. Hasil visualisasi dalam bentuk word cloud, project map, dan hierarchy chart menunjukkan bahwa kedua informan memiliki pandangan serupa yaitu penggunaan strategi cost plus pricing dapat menimbulkan implikasi kontra bagi UMKM, salah satunya adalah peningkatan harga jual, sehingga diperlukan strategi tambahan agar UMKM dapat menentukan harga jual yang akurat tanpa harus kehilangan loyalitas pelanggan.