THE EFFECT OF THE APPLICATION OF THE FULL COSTING METHOD ON THE ACCURACY OF SELLING PRICE DETERMINATION IN MSMES
DOI:
https://doi.org/10.62281/4qt0zt95Keywords:
Full Costing , MSMEs, Financial statementsAbstract
This study aims to analyze the effect of the full cost method on the accuracy of selling price determination among MSMEs in the Berastagi Fruit Market, Karo Regency. This study is motivated by pricing practices that do not systematically account for all production cost components, potentially leading to pricing inaccuracies. The study employed a quantitative approach with a survey method. Primary data was obtained through a structured questionnaire distributed to 20 MSMEs selected using purposive sampling. The criteria were that they had been operating for at least two years, had production or processing activities, and set their own selling prices. The data were analyzed using descriptive analysis and simple linear regression. The results indicate that the implementation of the full cost method is in the good category and has a positive effect on the accuracy of selling price determination. MSMEs that calculate production costs more fully tend to set prices that are more in line with their cost structure, thus supporting profit stability and business sustainability. Limitations of this study lie in the limited sample size and location coverage. Therefore, further research is recommended to expand the sample and variables to make the results more comprehensive and have stronger generalizability
Downloads
References
Afriani, S. A., & Mubarak, H. (2025). Perhitungan Harga Pokok Produksi dengan Metode Full Costing dalam Menentukan Harga Jual Produk UMKM. SENTRI : Jurnal Riset Ilmiah, 12(4), 4231–4241. Retrieved from https://ejournal.nusantaraglobal.ac.id/index.php/sentri/article/view/5116/4083
Ramadhan, D. R., Ramadhani, S., & Rambe, R. (2025). UMKM: Definisi, Karakteristik, dan Kontribusi Ekonomi. Ekonom : Jurnal Ekonomi Dan Bisnis, 5(3), 79–84. Retrieved from https://ejournal.yana.or.id/index.php/ekonom/article/view/1688
Zebua, H. L. (2026). Penerapan Akuntansi Manajemen Dalam Pengendalian Biaya Operasional Tambang. Jurnal Ilmu Manajemen Dan Akuntansi Nusantara, 2(1), 21-27. Retrieved from https://sihojurnal.com/index.php/jimakun/article/view/1048
Aditya, M. K., Setiawan, R., & Irawan, Y. (2026). Analisis Akurasi Penentuan Harga Jual Barang Menggunakan Metode Mark Up Pricing Berbasis Sistem Informasi. Jurnal Publikasi Sistem Informasi Dan Manajemen Bisnis, 5(1), 666–677. Retrieved from https://journalcenter.org/index.php/jupsim/article/view/6275
Febriana, T., Saputri, A., Agustina, L. Y., & Riandi, N. A. (2025). Studi Literatur : Peran Akuntansi Biaya dalam Meningkatkan Efisiensi Operasional UMKM melalui Metode Full Coasting. Edusola:JournalEducation,SociologyandLaw, 1(4), 1627-1638. Retrieved from https://publisherqu.com/index.php/edusola/article/view/3663/3196
Fitri, D. A., Puspitasari, E. Y., & Dzulhasni, S. (2025). Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing sebagai Dasar Penentuan Harga Jual : Studi Kasus UMKM Ayakh Ugan di Kota Baturaja. JURNAL ILMIAH EDUNOMIKA, 9(3). Retrieved from https://jurnal.stie-aas.ac.id/index.php/jie/article/view/17784/7757
Hamdani, E., & Yuamita, F. (2025). Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Dan Penetapan Harga Jual Dengan Pendekatan Cost Plus Pricing pada Usaha Kopi X. Jurnal Manajemen dan Teknologi Rekayasa (JUMANTARA), 4(2), 59-70. Retrieved from https://ejournals.itda.ac.id/index.php/jumantara/article/view/3051/pdf
Hamzah, Z. Z., Anwar, S., Hamdani, M., Muhlis, M., Subagyo, W. H., & Mujito, M. (2024). Implementation of the Full Costing Method in Determining Application-Based Selling Prices to Improve Financial Recording Performance in Dodol Sukahati MSMEs, Cibinong District Bogor Regency. Jurma : Jurnal Program Mahasiswa Kreatif, 8(2), 504-508. Retrieved from https://pkm.uika-bogor.ac.id/index.php/pkm-p/article/view/2536/1800
Hidayat, S., & Triyuwono, I. (2019). Praktik Penentuan Harga Jual Berbasis Meuramin. Jurnal Akuntansi Multiparadigma : JAMAL, 10(1), 42-62. Retrieved from https://jamal.ub.ac.id/index.php/jamal/article/view/1102
Nofiani, S. Y., Komariah, K., & Syamsudin, A. (2022). Analisis Penentuan Harga Pokok Produksi berdasarkan Metode Full Costing pada UMKM Sehi Kerpik. Journal of Management and Bussines (JOMB), 4(1). Retrieved from https://journal.ipm2kpe.or.id/index.php/JOMB/article/view/768/2107
Nurdilasari, S., Djadjuli, M., Tatmimah, I., Muzayyanah, M., & Indriyani, R. (2021). Determining the Cost Of Production in Setting The Selling Price With The Full Costing Method on Msme Sumpia Dua Udang. International Journal of Economics, Business and Accounting Research(IJEBAR) , 5(3), 1272-1278. Retrieved from https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/2699/1529
Pratista, A. T., & Santoso, R. (2024). MSMEs Product Selling Pricing Strategy to Increase Profits Using the Cost Plus Pricing Approach. International Journal of Economics, Business and Accounting Research(IJEBAR), 8(2), 484-493. Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/13225/5433
Sari, M. N., Winarni, S., & Marisya, F. (2023). Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing untuk Menentukan Harga Jual pada Umkm Tempe Pak Rasman Oku Selatan. JURNAL AKUNTANSI, 2(1). Retrieved from https://ojs.politeknikprasetiyamandiri.ac.id/index.php/jakt/article/view/142
Setiawan, H., Oktavianus, J., Hutajulu, C. C., Anggara, W. T., Ghibrandhi, M., Mobry, S., & Sidauruk, T. P. (2024). Perhitungan Harga Pokok Produksi dan Harga Jual dengan Menggunakan Metode Full Costing di UMKM Donat X. Saintek : Jurnal Ilmiah Sains dan Teknologi, 8(1), 7-15. Retrieved from https://journal.ukmc.ac.id/index.php/jsti/article/view/1810/1630
Srikah, S. (2025). Determination of Production Cost for MSMEs Using the Full Costing Method. Journalof Business and Economics, 1(1), 24-29. Retrieved from http://kertaspenerbit.com/index.php/jobe/article/view/9/19
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Elton Ramos (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
