Penentuan Harga Jual Menggunakan Metode Cost Plus Pricing Melalui Pendekatan Full Costing Pada Umkm Mie Karomi, Kalibata

Abstract

Selling price determination is a crucial decision that influences profitability and business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs), which often face limitations in cost management and accounting systems. Inaccurate calculation of production costs may result in selling prices that do not reflect the actual costs incurred, thereby reducing business profitability. This study aims to analyze the selling price determination of Mie Karomi MSME in Kalibata using a full costing-based cost-plus pricing method and to compare the calculated selling price with the price currently applied by the business. This research employs a case study approach using a quantitative descriptive method supported by qualitative data. Data were collected through observation, interviews, and documentation of production costs during April 2026. The analysis was conducted by identifying all cost components, including raw materials, direct labor, manufacturing overhead, non-production costs, and depreciation of fixed assets. The results indicate that the actual selling price of IDR 25,000 per bowl is lower than the selling price calculated using the full costing and cost-plus pricing method with a 20% profit margin, amounting to IDR 25,566 per bowl. This difference suggests the existence of underpricing due to the incomplete allocation of all relevant costs. The findings confirm that the application of the full costing method can improve the accuracy of selling price determination and support the long-term sustainability of MSMEs.

Keywords: Selling Price Determination; Full Costing; Cost Plus Pricing; Production Cost; MSMEs.

Abstrak

Penetapan harga jual merupakan keputusan penting yang menentukan tingkat keuntungan dan keberlanjutan usaha, terutama pada UMKM yang umumnya masih memiliki keterbatasan dalam pengelolaan dan pencatatan biaya. Kesalahan dalam menghitung harga pokok produksi dapat menyebabkan harga jual yang ditetapkan tidak mencerminkan biaya sebenarnya sehingga berpotensi mengurangi profitabilitas usaha. Penelitian ini bertujuan untuk menganalisis penetapan harga jual pada UMKM Mie Karomi, Kalibata dengan menggunakan metode cost plus pricing berbasis full costing serta membandingkannya dengan harga jual yang diterapkan perusahaan. Penelitian menggunakan pendekatan studi kasus dengan metode deskriptif kuantitatif yang didukung data kualitatif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi biaya produksi selama April 2026. Analisis dilakukan dengan mengidentifikasi seluruh komponen biaya, meliputi bahan baku, tenaga kerja langsung, overhead pabrik, biaya non produksi, dan penyusutan aset tetap. Hasil penelitian menunjukkan bahwa harga jual aktual sebesar Rp25.000 per mangkok lebih rendah dibandingkan harga jual berdasarkan metode full costing dan cost plus pricing dengan margin laba 20%, yaitu Rp25.566 per mangkok. Perbedaan tersebut menunjukkan adanya underpricing akibat belum diperhitungkannya seluruh biaya secara optimal. Temuan ini menegaskan bahwa penerapan full costing dapat meningkatkan akurasi penetapan harga jual dan mendukung keberlanjutan usaha UMKM.

Kata Kunci: harga jual, cost plus pricing, full costing, harga pokok produksi, UMKM