Analysis of Production Cost Calculation Using the Full Costing Method to Determine Prices Production Mainstays in Tempe Business

Authors

  • Ziad Imadulbilad Universitas Muhadi Setiabudi
  • M. Badrun Zaman Universitas Muhadi Setiabudi
  • Anisa Sains Kharisma Universitas Muhadi Setiabudi
  • Nasiruddin Nasiruddin Universitas Muhadi Setiabudi
  • Dwi Harini Universitas Muhadi Setiabudi

DOI:

https://doi.org/10.61132/digitalinnovation.v2i4.538

Keywords:

Case study, Cost of Goods Sold, Cost of production, Full Costing, Production Costs

Abstract

The purpose of this study is to determine and analyze the price main production Tempe Berkah Wasis Susanto per unit if calculated using the method full costing and difference price main production Tempe Berkah Wasis Susanto used so far with the full costing method. This type of research is a case study with the object of research Tempe Berkah Wasis Susanto business. Data collection was carried out through in-depth interviews and direct observation. Data analysis used qualitative descriptive analysis. The results of the study showed that the cost of production of Tempe Berkah Wasis Susanto per unit when calculated using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400. The cost of production using the full costing method was Rp47,516,250 higher than the calculation results used by the business actor of Rp43,050,000 with a difference of Rp4,466,250. The cost of production per unit using the full costing method was Rp7,050 higher than the calculation results made by the business actor of Rp6,400 with a difference of Rp650.

Downloads

Download data is not yet available.

References

Apipah, N., Riono, SB, & Dumadi. (2022). Education on Determining Selling Prices for Harum Manis MSMEs in Parereja Village, Brebes. STPKat Publisher, Journal of Community Service, 1 (3), 1–10.

Ardhiariscaa, O., (2025). Analysis of Determining the Cost of Production of Mango Puree at CV Wulan Jaya. Akunesa:

Unesa Accounting Journal, 13 (2), 154–161.

Arfah, Y., & Ayu, Z. (2022). Cost Accounting. International Primary Innovation.

Fadli, I., & Ramayanti, R. (2020). Analysis of Production Cost Calculation Based on the Full Costing Method (Case Study of Prabu Digital Printing SMEs). JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 7 (2), 148–161. https://doi.org/10.30656/jak.v7i2.2211

Indah Dewi Mulyani, D. (2022). The Effect of Production Costs and Selling Prices on Sales Turnover (Case Study of PT. Sandana Istana Multigas). Edunomika, 06 (02), 9–25.

Kartini, H. (2024). Business Strategy: A Theoretical Approach to Designing a Path to Success. Media Penerbit Indonesia. Mutawakkil, MS Al, Azis, I., & Hariatih. (2023). Analysis of Production Costs in the Kartono Tofu Business in Determining

Selling Prices. Malomo Journal: Management and Accounting, 1 (2), 148–160.

Novietta, L., Nurmadi, R., & Kersna, M. (2022). Analysis of the Importance of Calculating Cost of Goods Sold and Cost of Goods Sold for Optimizing Selling Prices of MSME Products. Journal of Accounting, Management and Digital Economy (JAMED), 2 (3), 56–63.

Pelealu, AJH, Manoppo, WS, & Mangindaan, JV (2018). Analysis of Production Cost Calculation Using the Full Costing Method as the Basis for Selling Price Calculation (Case Study on Kertina's Home Industry). Journal of Business Administration, 6 (2), 34–40.

Rahmat, HA, & Wicaksono, HG (2025). Application of the Full Costing Method in Determining Product Cost (COGS) at PT. XYZ. Valtech Journal, 8 (1), 79–81. https://doi.org/10.36040/valtech.v8i1.13446

Rahmawati, T., Safitri, D., & Maftukhin. (2024). The Influence of Financial Literacy, Financial Behavior, and Income on the Investment Interest of Millennials in Brebes. Rimba Journal: Research in Business Management and Accounting, 2 (2), 127–138. https://doi.org/10.61132/rimba.v2i2.699

Sari, Y. (2018). Analysis of Selling Price Determination Using the CostPlus Pricing Method and Its Effect on Profit Generated at UD Maju. Journal of Accounting and Business, 4 (1), 87–88.

Siregar, B., (2018). Management Accounting. Salemba Empat.

Sujarweni, VW (2019). Financial Statement Analysis: Theory, Application, and Research Results. Pustaka Baru Press. Susilowati, H., (2022). MSME Business Performance in the Digital Era. Eureka Media Aksara.

Tahany, S., Ikhwan, S., Mulyani, ID, & Dumadi, D. (2023). The Influence of Price, Product, and Service Quality on Consumer Purchasing Decisions (Case Study of Mitra Mandiri MSMEs in Brebes Regency). JIM: Scientific Journal of History Education Students, 8 (3), 1105–1114.

Tuharea, AIP, (2025). The Influence of Productivity, Digital Marketing, and Operational Costs on Business Competitiveness in Brebes (Case Study of a Candle Thrifting Store). Journal of Management Vision, 11 (3), 1–12. https://doi.org/https://doi.org/10.56910/jvm.v11i2.513

Warpuah, Riono, SB, & Harini, D. (2022). Analysis of Factors Influencing MSME Income During the Covid-19 Pandemic (Case Study of Club MSMEs in Banjarmasin). Journal of Accounting and Business (Accounting), 2 (1), 49–57. https://doi.org/10.51903/jiab.v2i1.154

Wibowo, S., & Meilani, Y. (2019). Cost Accounting. Telkom Polytechnic.

Downloads

Published

2025-09-26

How to Cite

Ziad Imadulbilad, M. Badrun Zaman, Anisa Sains Kharisma, Nasiruddin Nasiruddin, & Dwi Harini. (2025). Analysis of Production Cost Calculation Using the Full Costing Method to Determine Prices Production Mainstays in Tempe Business. Digital Innovation : International Journal of Management, 2(4), 140–149. https://doi.org/10.61132/digitalinnovation.v2i4.538

Issue

Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management

Section

Articles

License

Copyright (c) 2025 Digital Innovation : International Journal of Management

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.