Perbandingan Harga Pokok Produksi Menurut UMKM terhadap Metode MPKP UMKM Grubi Dini

Nabila Nafiatus Sholiha (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)
Mutia Nuris Sifa (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)
Rakha Fayrooz Haq (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)
Annisa Rahmadhani (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)
Endang Kartini Panggiarti (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)
Tiara Rani Santoso (Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Tidar)

RUMI
Vol. 1 No. 3 (2026): RUMI (Rumah Ilmiah Jurnal Multidisiplin) (Juni)

This final project was carried out to find out the results of the comparison between the calculation of the cost of production of Micro, Small, and Medium Enterprises (MSMEs) and the calculation of the cost of production using the First In First Out (FIFO) method from Grubi Dini MSMEs in April 2026. Observation and interviews are used as a research method to collect data on the production cost of Grubi Dini MSMEs in April 2026. The results of the study stated that the cost of production per unit of Grubi Dini MSMEs that applied the First In First Out (FIFO) method was Rp 11,942.19. Meanwhile, the cost of production per unit according to MSMEs is IDR 11,771.92. Based on the results of the study, it can be found that the cost of production per unit that applies the First In First Out (FIFO) method is higher than the cost of production per unit according to MSMEs. This shows a difference of IDR 170.27 between the two comparable cost of production per unit.