<![CDATA[General Background: Micro, Small, and Medium Enterprises (MSMEs) drive the Indonesian economy, including traditional gamelan crafts. Specific Background: Jatirejo Gamelan MSME in Nganjuk sets made-to-order prices using market benchmarks without calculating the Cost of Goods Manufactured (COGM). Knowledge Gap: Unlike previously studied businesses with sales records, this MSME lacks cost records, deletes digital order histories, and mixes production and household electricity. Aims: This qualitative case study determines the COGM using Job Order Costing and evaluates profit margins. Results: For one Jaranan gamelan set, COGM is IDR 5,511,638 (IDR 4,196,000 raw materials, IDR 1,270,000 direct labor, and IDR 45,638 overhead). Against the IDR 13,800,000 market price, the unplanned profit margin is IDR 8,288,362 (60.06%), avoiding current under-costing but remaining vulnerable without cost control. Novelty: This study reconstructs order costs and hidden overhead for an unrecorded craft MSME. Implications: Adopting job order cost cards establishes sustainable pricing. Highlights: Calculating raw materials, direct labor wages, proportional electricity, and machine depreciation yields a total production expenditure reaching IDR 5,511,638 per musical instrument set. Comparing the IDR 13,800,000 market-driven selling price against actual production expenses reveals an unplanned gross profit margin reaching IDR 8,288,362 or 60.06%. Operating without permanent transaction archives or separated household utility bills leaves the micro enterprise vulnerable to future pricing errors during material price fluctuations. Keywords: Cost Accounting, Cost Of Goods Manufactured, Job Order Costing, Profit Margin, Gamelan MSME]]>
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