Analisis Perhitungan Harga Pokok Produk Bersama Dan Produk Sampingan Pada Pengolahan Kopi Milik “Bp Sukadi”

Agni Oktaviana Putri (Fakultas Ekonomi, Universitas Tidar)
Salwa Rahmadani (Fakultas Ekonomi, Universitas Tidar)
Ismi Nur Aryani (Fakultas Ekonomi, Universitas Tidar)
Zalfa Nadhira Febihapsari (Fakultas Ekonomi, Universitas Tidar)
Endang Kartini Panggiarti (Fakultas Ekonomi, Universitas Tidar)
Tiara Rani Santoso (Fakultas Ekonomi, Universitas Tidar)

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

This study analyzes joint cost allocation at Mr. Sukadi’s coffee processing business in Temanggung, Central Java, where a single process yields both a main product (coffee beans) and a by-product (coffee husk bran). Using a qualitative descriptive method with data from interviews and observation, the study applied the full costing method alongside the relative sales value method to allocate joint costs. From 1,500 kg of raw coffee beans, the business produced 300 kg of coffee beans and 100 kg of coffee husk bran. Total production costs reached Rp15,900,000, with non-production costs at Rp300,000. Post-allocation, the unit cost of goods manufactured was Rp53,000/kg for coffee beans and Rp159,000/kg for bran, yielding a net profit of Rp9,950,000. These findings emphasize that systematic cost allocation is crucial for accurate financial reporting and profit planning in small-scale agro-processing businesses.