Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)

Indah, Sri; Dina Ekasari, Luh; Susanti Gono Ate, Yakrima

doi:10.22437/pim.v10i2.19637

Open access Journal

Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)

e-Journal Perdagangan Industri dan Moneter · Vol. 10 No. 2 (2022) · pp. 101–110

DOI: 10.22437/pim.v10i2.19637
ISSN: 2303-1204
Published: 2022-08-12
Publisher: Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi
Language: en
License: creativecommons.org/licenses/by-sa/4.0

Abstract

The calculation of the cost of production plays an important role in determining an accurate selling price, so as to improve business development. The purpose of this study is to calculate the cost of production in order to determine the selling price by using the variable costing method in the Tlogomas Potato Donut UKM, Malang City. This research is a research using quantitative methods. The data used is secondary data in the form of financial statements for 2019 and 2021. The data analysis method is a description method by calculating the cost of production and selling prices using the variable costing method. The results of the study prove that the Cost of Production (HPP) at UKM Tlogomas Potato Donuts in Malang City in 2019 was high, decreased in 2020 due to the impact of the Covid-19 pandemic and slowly increased in 2021. The selling price applied from 2019 to now is Rp. 3,000 / potato donut product, with a pre-product profit percentage (1 donut product) in 2019 as much as 14.02%, in 2020 as much as 10.88% and in 2021 as much as 11.60%. This proves that SMEs have determined the selling price as much as possible by increasing profits quite high.

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Co-author	Organisation	Joint articles
Dwi Hastuti	Affiliation unknown	1
Ahmad Mukoffi	Affiliation unknown	1
Hendrik Suhendri	Affiliation unknown	1
Meliyana Meliyana	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/pim/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.

Original metadata (oai_dc)

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	<dc:title xml:lang="en">Perhitungan harga pokok produksi guna menentukan harga jual dengan menggunakan variabel costing method (studi kasus pada UKM Donat Kentang Tlogomas di Kota Malang)</dc:title>
	<dc:creator xml:lang="en">Indah, Sri</dc:creator>
	<dc:creator xml:lang="en">Dina Ekasari, Luh</dc:creator>
	<dc:creator xml:lang="en">Susanti Gono Ate, Yakrima</dc:creator>
	<dc:subject xml:lang="en">selling price</dc:subject>
	<dc:subject xml:lang="en">cost of production</dc:subject>
	<dc:subject xml:lang="en">SMES</dc:subject>
	<dc:subject xml:lang="en">variable costing method</dc:subject>
	<dc:description xml:lang="en">The calculation of the cost of production plays an important role in determining an accurate selling price, so as to improve business development. The purpose of this study is to calculate the cost of production in order to determine the selling price by using the variable costing method in the Tlogomas Potato Donut UKM, Malang City. This research is a research using quantitative methods. The data used is secondary data in the form of financial statements for 2019 and 2021. The data analysis method is a description method by calculating the cost of production and selling prices using the variable costing method. The results of the study prove that the Cost of Production (HPP) at UKM Tlogomas Potato Donuts in Malang City in 2019 was high, decreased in 2020 due to the impact of the Covid-19 pandemic and slowly increased in 2021. The selling price applied from 2019 to now is Rp. 3,000 / potato donut product, with a pre-product profit percentage (1 donut product) in 2019 as much as 14.02%, in 2020 as much as 10.88% and in 2021 as much as 11.60%. This proves that SMEs have determined the selling price as much as possible by increasing profits quite high.</dc:description>
	<dc:publisher xml:lang="en">Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2022-08-12</dc:date>
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	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/pim/article/view/19637</dc:identifier>
	<dc:identifier>10.22437/pim.v10i2.19637</dc:identifier>
	<dc:source xml:lang="en">e-Journal Perdagangan Industri dan Moneter; Vol. 10 No. 2 (2022): e-Journal Perdagangan Industri dan Moneter; 101-110</dc:source>
	<dc:source>2303-1204</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/pim/article/view/19637/14027</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Sri Indah, Luh Dina Ekasari, Yakrima Susanti Gono Ate</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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