Comparative Analysis of Traditional Methods with Activity Based Costing on Cost of Goods Produced by Yotta and Paduante Businesses

Muhammad Nur abdi; Chairul Iksan Burhanuddin; Amran Amran; Syamsuddin Syamsuddin

doi:10.63922/ijebir.v4i02.1606

Muhammad Nur abdi Faculty of Economics and Business, University of Muhammadiyah Makassar
Chairul Iksan Burhanuddin Faculty of Economics and Business, University of Muhammadiyah Makassar
Amran Amran Faculty of Economics and Business, University of Muhammadiyah Makassar
Syamsuddin Syamsuddin Faculty of Economics and Business, University of Muhammadiyah Makassar

DOI: https://doi.org/10.63922/ijebir.v4i02.1606

Keywords: Activity Based Costing, full costing, COGS, MSMEs

Abstract

MSMEs generally know the meaning of production costs, but do not understand the elements of calculating production costs, resulting in unreasonable determination of production costs. If MSMEs are unable to determine the cost of goods produced and the cost of goods sold accurately, it will have a negative impact on MSMEs in the long run. Quantitative Descriptive analysis method, with a case study research method regarding the comparative analysis of the Traditional method with the Activity Based Costing method on the calculation of Cost of Goods Manufactured at Yotta and Paduantea Businesses. The object used in this study is the Cost of Goods Manufactured using the Traditional method and the Activity Based Costing method. The unit of analysis used in this research is Yotta and Paduantea MSMEs. The results of calculations using the two methods result in differences in factory overhead charges which result in differences in the cost of goods produced. In the table above, Hazelnut Yotta is in a balanced condition where the difference figure is Rp. 0 and Green tea Paduan tea also experiences Overcosting or high costs of Rp. 14. Green tea Paduantea's COGS reported using the Traditional method is Rp.1,562 while the COGS with the Activity Based Costing method is Rp. 1,548, this shows that the reported COGS is Overcosting by Rp. 14, -. The COGS for Hazelnut Yotta reported using the Traditional method is Rp. 1,833 while the calculation of COGS with the Activity Based Costing method is Rp. 1,833.

References

Aliyah, A. H. (2022). Peran Usaha Mikro Kecil Dan Menengah (Umkm) Untuk Meningkatkan Kesejahteraan Masyarakat. 3(1). Http://Jurnal.Unsil.Ac.Id/Index.Php/Welfare
Alwi, A. (2022). Analisis Penerapan Perhitungan Harga Pokok Produksi Untuk Mencapai Laba Optimal (Studi Pada Umkm Media Tumbuh Jamur Pada Bale Jamur Tiram Narmada) (Vol. 2, Issue 2).
Attila Daffa Aghfi Maulana., Arya Bayu Ardana., Choirul Anang., & Dita Aditama Ersaq (2024). Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Dan Variabel Costing Pada UMKM Teh Kita Bojonegoro Tahun 2023. Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 5, Maret 2024: 814-819
Devira, Afifah Ratu., Shalwa Yuana Putri., & Kholida Athiyatul Maula. (2023). Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing ( Studi Kasus Pada Umkm ‘Sop Iga Bang Black’). Jurnal Ilmiah Wahana Pendidikan, Oktober 2023, 9 (19), 657-664 DOI: https://doi.org/10.5281/zenodo.8415846 p-ISSN: 2622-8327 e-ISSN: 2089-5364
Harga, D., Penjualan, P., Fadillah, S., Maemunah, M., & Hernawati, N. (2021). Pemahaman Umkm Terhadap Penentuan Harga Pokok Produksi (Vol. 22, Issue 2).
Karyadi., Muhammad & Murah. (2022). Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Dan Variabel Costing (Study Kasus Pada Perusahaan Tenun Gedogan Putri Rinjani, Kembang Kerang Aikmel, Lombok Timur Tahun 2020. Journal Ilmiah Rinjani (JIR) Media Informasi Ilmiah Universitas Gunung Rinjani. Vol. 10. No. 1. Tahun 2022. ISSN-p: 2442-3416 ISSN-e: 2714-6049
Nusa, G. H., & Sulistiyantoro, D. (2022). Analisis Penerapan Harga Pokok Produksi Berbasis Aktivitas Sebagai Upaya Pengembangan Skala Industri Umkm. Reviu Akuntansi Dan Bisnis Indonesia, 6(1), 1–15. Https://Doi.Org/10.18196/Rabin.V6i1.12882
Priantono, Seger., & Elok, D. (2022). Analisis Penerapan Metode Full Costing Pada UD. Ratna Jaya Probolinggo. JURNAL JIMEK Vol 2 No. 1 (Maret 2022) – E-ISSN : 2809-9427 P-ISSN : 2809-9893
Sambodo, B. (2020). Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Activity Based Costing Pada Pt. Pulau Bintan Djaya Kabupaten Bintan The Analysis Of Cost Production Using Activity Based Costing (Abc) Method At Pt. Bintan Island Djaya Kabupaten Bintan. Dimensi, 9(2), 217–227.
Sulastri, Y. (2023). Analisis Komparatif Metode Penetapan Harga Pokok Produksi Pada Umkm Mawflorist Karawang. Http://Ejournal.Bsi.Ac.Id/Ejurnal/Index.Php/Moneter
Suratno., Wakhid Yulianto., & Uswatun Khasanah. (2021). Analisis Perbandingan Harga Pokok Produksi Metode Full Costing Dan Variabel Costing Pada CV Gemilang Kencana Wonosobo. Jurnal E-Bis(Ekonomi-Bisnis) Vol.5 No.1 (2021) pp.55-66 https://jurnal.politeknik-kebumen.ac.id/index.php/E-Bis p-ISSN : 2580-2062 e-ISSN : 2622-3368
V.W.Pasapan, Veronika., Rudy J. Pusung., & Djeini Maradesa. (2023). Analysis Of Full Costing And Variable Costing Methods In Determining The Cost Of Production Of Boba Jackfruit Seeds In Umkm Subin Moos Boba. Jurnal EMBA Vol.11 No.2 April 2023, Hal. 453-463
Yucha, N., Ekonomi, F., & Bisnis, D. (2020). Analisis Penerapan Metode Full Costing Sebagai Penentu Harga Pokok Produksi Pada Pt.Xyz.