Analisis Varians Biaya Produksi Batu Bata Berbasis Biaya Standar di Desa Payaman

Nailah Farras An Nafi’u (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)
Alya Khansa Ramadhani (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)
Nafiza Hasna Putri Nuraini (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)
Alifah Aulia Tika (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)
Endang Kartini Panggiarti (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)
Tiara Rani Santoso (Program Studi S1Akuntansi, Fakultas Ekonomi, Universitas TIdar, Kota Magelang, Indonesia)

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

This study aims to analyze the variance in production costs (raw materials, direct labor, and overhead) in a brick factory in Payaman Village, Secang District, by comparing standard and actual costs. Through a qualitative and quantitative descriptive approach, as well as observation, interview and documentation methods in Dusun Malangan 2, it was possible to identify the existence of very efficient cost control. The company achieved budget savings of up to Rp3,600,000 (from a total ceiling of Rp38,000,000 to Rp34,400,000) through efficiency in raw materials, labor, and overhead. This efficiency reduced the Cost of Goods Sold (COGS) by Rp72 per unit (from Rp760 to Rp688) and increased the actual profit margin to Rp212 per unit, from an initial target of Rp140. In conclusion, the standard cost system has proven effective as a control instrument and a basis for managerial decision-making..