Pengoptimalan Strategi Harga Dalam Industri Gula Aren: Pendekatan Process Costing
Keywords:
Cost of Goods Manufacture, Harga Jual, Gula Aren, Process Costing, Strategi Harga
Abstract
Perhitungan cost of goods manufacture penting dalam penentuan harga jual produk. Sayangnya, masih terdapat beberapa pemilik usaha belum mengimplementasikan metode tersebut sehingga berdampak pada tidak optimalnya laba yang diperoleh. Studi deskriptif ini bermaksud untuk mengetahui perhitungan cost of goods manufacture secara akurat melalui pendekatan process costing dalam menetapkan harga jual gula aren di Desa Tellu Boccoe, Ponre, Kabupaten Bone. Penelitian ini melibatkan pemilik usaha gula aren sebagai informan. Pengumpulan data penelitian menggunakan pedoman wawancara dan dokumentasi, serta penggunaan metode analisis deskriptif kuantitatif terhadap data yang dikumpulkan. Temuan ini menginformasikan bahwa terdapat perbedaan perhitungan cost of goods manufacture. Menurut perhitungan pemilik usaha, terdapat unsur biaya overhead yang tidak diklasifikasikan sebagai biaya produksi. Sementara menurut pendekatan process costing, seluruh unsur biaya overhead diklasifikasikan sebagai biaya produksi. Cost of goods manufacture menurut metode process costing lebih tinggi dibandingkan metode pemilik usaha. Lebih lanjut, penetapan harga jual menurut pemilik usaha hanya berdasarkan harga pasar karena lebih rendah daripada metode process costing. Menindaklanjuti temuan ini, perlu tindakan berkelanjutan dalam perhitungan cost of goods manufacture dengan menggunakan metode-metode akuntansi lainnya, sehingga pengambilan keputusan strategis dalam penentuan harga jual dapat lebih kompetitif dan memperoleh laba sesuai target.
References
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Wu, M., Ran, Y., & Zhu, S. X. (2022). Optimal pricing strategy: How to sell to strategic consumers? International Journal of Production Economics, 244, 108367.
Adivar, B., Hüseyinoğlu, Y, I. Ö., & Christopher, M. (2019). A quantitative performance management framework for assessing omnichannel retail supply chains. Journal of Retailing and Consumer Services, 48, 257-269.
Adwan, F. A., Rustiawati, Y., & Puspapratiwi, D. (2022). Analisis Penetapan Harga Produk Usaha Mikro Kecil Menengah Kopi Saluan di Desa Tontouan, Banggai. Jurnal Ekonomi Pertanian dan Agribisnis, 6(2), 581-589.
Aier, B., & Ghose, B. (2019). Capital Structure of Listed Indian Firms: A Comparison of Manufacturing and Non-manufacturing Sector. Management Today, 9(3), 158-168.
Aisyah, S., Fatahurrazak, F., & Rikayana, H. L. (2022). ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA USAHA KERUPUK IKAN BERKAH DI SEI-LEKOP KIJANG KABUPATEN BINTAN. Student Online Journal (SOJ) UMRAH-Ekonomi, 3(1), 228-234.
Basu, S. (2019). Are price-cost markups rising in the United States? A discussion of the evidence. Journal of Economic Perspectives, 33(3), 3-22.
Baumers, M., & Holweg, M. (2019). On the economics of additive manufacturing: Experimental findings. Journal of Operations Management, 65(8), 794-809.
Cakranegara, P. A., Kurniadi, W., Sampe, F., Pangemanan, J., & Yusuf, M. (2022). The impact of goods product pricing strategies on consumer purchasing power: a review of the literature. Jurnal Ekonomi, 11(03), 1115-1120.
Chor, D., Manova, K., & Yu, Z. (2021). Growing like China: Firm performance and global production line position. Journal of International Economics, 130, 103445.
Chukwudi, U. V., Okonkwo, O. T., & Asika, E. R. (2020). Effect of tax planning on firm value of quoted consumer goods manufacturing firms in Nigeria. International Journal of Finance and Banking Research, 6(1), 1-10.
Cumming, F. (2022). Mortgage cash-flows and employment. European Economic Review, 144, 104019.
Dariana, D. (2020). Penetapan harga pokok produksi dengan metode full costing sebagai dasar penentuan harga jual kain tenun songket melayu. JAS (Jurnal Akuntansi Syariah), 4(2), 258-270.
Dey, B. K., Sarkar, B., Sarkar, M., & Pareek, S. (2019). An integrated inventory model involving discrete setup cost reduction, variable safety factor, selling price dependent demand, and investment. RAIRO-Operations Research, 53(1), 39-57.
Framita, R. M., & Alamsyah, Z. (2021). PENETAPAN HARGA DAN NILAI TAMBAH GULA AREN DI MUARA BULIAN KABUPATEN BATANGHARI. Journal of Agribusiness and Local Wisdom, 4(1), 26-36.
Hamidah, A., Monoarfa, R., & Taruh, V. (2022). Analisis Perhitungan Harga Pokok Produksi dengan menggunakan Metode Process Costing pada Pabrik Tahu dan Tempe Sumber Sari Kota Gorontalo. Jurnal Mahasiswa Akuntansi, 1(2), 1-13.
Ikonnikova, S. A., Neyra, V. C., & Berdysheva, S. (2022). Investment choices and production dynamics: The role of price expectations, financial deficit, and production constraints. Journal of Economics and Business, 120, 106067.
Indrawati, L. S., & Dewi, N. W. (2022). Penentuan Harga Pokok Produksi Sebagai Dasar Penentuan Harga Jual Gula Merah Di Desa Bukti. Jurnal Ilmiah Akuntansi dan Humanika, 12(3), 690-699.
Khaerunnisa, A., & Pardede, R. P. (2021). Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 631-640.
Korkeamäki, L., Kohtamäki, M., & Parida, V. (2021). Worth the risk? The profit impact of outcome-based service offerings for manufacturing firms. Journal of Business Research, 131, 92-102.
Leoni, V. (2020). Stars vs lemons. Survival analysis of peer-to peer marketplaces: The case of Airbnb. Tourism Management, 79, 104091.
Li, R. L., Teng, J. T., & Tsao, Y. C. (2019). Optimal pricing, lot-sizing and backordering decisions when a seller demands an advance-cash-credit payment scheme. European Journal of Operational Research, 278(1), 283-295.
Mouzas, S., & Bauer, F. (2022). Rethinking business performance in global value chains. Journal of Business Research, 144, 679-689.
Muliani, M., Sayuti, A., & Murapi, I. (2022). ANALISIS BIAYA STANDAR SEBAGAI KATALISATOR EFISIENSI BIAYA PRODUKSI (Studi pada UMKM Gula Aren Langko). Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 1(3), 396-403.
Najera Ruiz, T., & Collazzo, P. (2021). Management accounting use in micro and small enterprises. Qualitative Research in Accounting & Management, 18(1), 84-101.
Nascimento, D. L., Alencastro, V., Quelhas, O. L., Caiado, R. G., Garza-Reyes, J. A., Rocha-Lona, L., et al. (2019). Exploring Industry 4.0 technologies to enable circular economy practices in a manufacturing context: A business model proposal. Journal of Manufacturing Technology Management, 30(3), 607-627.
Palulun, Y., Luhsasi, D. I., & Sitorus, D. S. (2021). Analysis of Readiness to Use Target Costing Method in Production Cost Efficiency Efforts at Risha Bakery. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 6385-6395.
Peña, A., Rovira-Val, M. R., & Mendoza, J. M. (2022). Life cycle cost analysis of tomato production in innovative urban agriculture systems. Journal of Cleaner Production, 367, 133037.
Peruzzini, M., Pellicciari, M., & Gadaleta, M. (2019). A comparative study on computer-integrated set-ups to design human-centred manufacturing systems. Robotics and Computer-Integrated Manufacturing, 55, 265-278.
Ranjan, A., & Jha, J. K. (2019). Pricing and coordination strategies of a dual-channel supply chain considering green quality and sales effort. Journal of Cleaner Production, 218, 409-424.
Rasya, N. A., Falayati, R., & Ihsan, N. (2021). Analisis Perhitungan Harga Pokok Produksi Pada Pengetaman Kayu Pathaya Indah Menggunakan Sistem Activity Based Costing. Research in Accounting Journal (RAJ), 1(2), 196-204.
Sari, T. (2019). Analisis Penentuan Harga Pokok Produksi pada Pabrik Tahu Kurma di Kabupaten Bondowoso. International Journal of Social Science and Business, 3(3), 264-271.
Shivajee, V., Singh, R. K., & Rastogi, S. (2019). Manufacturing conversion cost reduction using quality control tools and digitization of real-time data. Journal of Cleaner Production, 237, 117678.
Song, J., Yan, W., Cao, H., Song, Q., & Ding, H. L. (2019). Material flow analysis on critical raw materials of lithium-ion batteries in China. Journal of Cleaner Production, 215, 570-581.
Sundararajan, N., & Terkar, R. (2022). Improving productivity in fastener manufacturing through the application of Lean-Kaizen principles. Materials Today: Proceedings, 62, 1169-1178.
Taroreh, B. F., Pangemanan, S. S., & Suwetja, I. G. (2021). ANALISIS PENENTUAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING PADA CV. VEREL TRI PUTRA MANDIRI. urnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3).
Thenu, G., Manossoh, H., & Runtu, T. (2021). Analisis Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Pada Usaha Kerupuk Rambak Ayu. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(2).
Togas, R. F., Gamaliel, H., & Mintalangi, S. S. (2021). Analisis Penerapan Metode Full Costing Sebagai Alat Untuk Menghitung Harga Pokok Produksi Pada Trendy Fried Chicken. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(3).
Wegmann, G. (2019). A typology of cost accounting practices based on Activity-Based Costing-a strategic cost management approach. Asia-Pacific Management Accounting Journal, 14, 161-184.
Wentker, M., Greenwood, M., & Leker, J. (2019). A bottom-up approach to lithium-ion battery cost modeling with a focus on cathode active materials. Energies, 12(3), 504.
Wu, M., Ran, Y., & Zhu, S. X. (2022). Optimal pricing strategy: How to sell to strategic consumers? International Journal of Production Economics, 244, 108367.
Published
2024-08-06
Section
Articles
Copyright (c) 2024 Suwandi Suwandi, Melinda Melinda, Ana Rusmardiana, Basuki Toto Rahmanto, Anto Ariyanto, Hertasning Yatim
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