Optimizing MSME Profits through Determining the Cost of Production with the Full Costing Method at CV Rijiki Tolitoli Regency Optimalisasi Keuntungan UMKM melalui Penentuan Biaya Produksi dengan Metode Full Costing di CV Rijiki, Kabupaten Tolitoli
Article Sidebar
Main Article Content
Abstract
This study aims to determine the determination of the cost of production in determining the selling price using the full costing method on CV.Rijiki Advertising as one of the MSMEs in Tolitoli Regency, This type of research is quantitative descriptive. The location of the research was carried out on CV. Rijiki Advertising which is located on Jl.Rajawali, Tuweley Village, Tolitoli Regency. Data collection was carried out using observation, interview and documentation methods with the analysis method used was the full costing method to determine the cost of production and selling price. The results of the research using the full costing method can produce a more accurate cost of production and selling price because it takes into account all production costs, then it can be known that the calculation of the cost of production of billboards in 2021 is Rp.174,342 with a selling price of Rp.290,000 by following the percentage of profit that follows the market price of 64.5%, in 2022 of Rp174,844 with a selling price of Rp.284,000 by following the percentage of profit that drops to 62.5%, in 2023 amounting to IDR 174,429 with a selling price of IDR 289,000 by following the percentage of profit according to the market price increased to 65.5%.
Article Details
Section
References
Aftahira Nur. 2019. “Analisis Penentuan Harga Pokok Produksi Dan Harga Jual Pada Pt . Kemilau Bintang Timur Kabupaten Luwu.”
Harefa, Panca Restu Anugerah, Serniati Zebua, and Arozatulo Bawamenewi. 2022. “Analisis Biaya Produksi Dengan Menggunakan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi.” Jurnal Akuntansi, Manajemen dan Ekonomi (JAMANE) 1(2): 218–23.
Hartatik, Sri. 2019. “Analisis Penentuan Harga Pokok Produksi Menggunakan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada Ud. Mutia Meubel.” Soscied 2(2): 9–16. doi:10.32531/jsoscied.v2i2.172.
Nurfitriana;Taba, Usman;Anasari, Putri. 2021. “Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020.” Block Caving – A Viable Alternative? 21(1): 1–9.
Nurfitriana, Edi Yanto, and Anita Aprilia. 2021. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return On Asset Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2020.” Jurnal Simki Economic 4(1): 74–88. doi:10.29407/jse.v4i1.92.
Rajamuda, Moh Ajrin, Muhammad Irvan, and Edi Yanto. 2024. “THE ROLE OF THE VILLAGE GOVERNMENT IN THE DEVELOPMENT OF MANGO ISLAND TOURISM IN SIBALUTON VILLAGE , BASIDONDO DISTRICT , TOLITOLI REGENCY.” International Journal of Economic Entrepreneurship & Business Management 1(2): 53–61.
Saputra, Andhy, and Ijma. 2015. “ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PERAMPINGAN STRUKTUR PENGELOLA.” Angewandte Chemie International Edition, 6(11), 951–952. 1(April): 8–16.
U. Yusuf,Annisarahmawati;Yanto, Edi; Elvirah Salviah. 2021. “Analisis Anggaran Kas Dalam Meningkatkan Likuiditas Dan Profitabilitas Pada Perusahaan PT. Wilmar Cahaya Indonesia Tbk. Periode 2017-2022.” (02): 156–68.
Wibowo, Hendro. 2021. “Pengembangan Ekonomi Kreatif Desa Melalui Bada Usaha Milik Desa (Bumdes) Menuju Koperasi Berbasis It.” An Nawawi 1(1): 53–70. doi:10.55252/annawawi.v1i1.9.
Yanto, E., Morad, A. M., Ismail, I., & Mallu, A. P. A. H. 2024. “MENGARUNGI ARUS KEUANGAN: PANDUAN PRAKTIS LITERASI KEUANGAN BERKELANJUTAN.” In WIDINA MEDIA UTAMA.
Yanto, Edi. 2024. “ANALYSIS OF THE INCOME OF COCOA FARMERS IN BAMBAPUN VILLAGE , DONDO DISTRICT , TOLITOLI.” International Journal of Economic Entrepreneurship & Business Management 1(2): 63–68.
Yanto, Edi, Bustam Bustam, and Aqfir Aqfir. 2021. “Study of the Economic Value of Waste Recycling Concept in Supporting Sustainable Development Goals (SDGs) Program in TPA Kabinuang, Tolitoli Regency.” IJEBD (International Journal of Entrepreneurship and Business Development) 4(5): 773–81. doi:10.29138/ijebd.v4i5.1521.
Yanto, Edi, and Aqfir Fatima, Siti; Aqfir. 2023. “Sustainable Economic Acceleration Through Village Community Empowerment in Plastic Waste Recycling Activities in Kalangkangan Village, Galang District, and Tolitoli Regency.” 6(2): 100–107.
Yanto, Edi, and Rendy Aziz Syaputra. 2022. “Enrichment : Journal of Management Sustainable Financial Implementation In Supporting The National Economic Recovery Program In The Covid-19 Pandemic . Study On MSME Production Sector In Tolitoli Regency , Central Sulawesi.” 12(4).