PENENTUAN HARGA JUAL PADA USAHA SALAD BUAH SABI TENGGARONG --Ed. 1

ABSTRAK
Qays Maula Azizah, 2022. “Penentuan Harga Jual Pada Usaha Salad Buah Sabi
Tenggarong” dibimbing oleh Ibu E. Retno Maninggarjati, S.E., M.Bus sebagai
pembimbing pertama dan Bapak H. Mat Juri. S.E., M.M sebagai pembimbing kedua.
Penelitian ini bertujuan untuk mengetahui penentuan harga jual pada Salad Buah Sabi
Tenggarong periode bulan Maret-Mei 2022. Teknik pengumpulan data yang digunakan
yaitu wawancara, studi pustaka dan observasi. Sebelum melakukan penentuan harga jual,
dilakukan perhitungan harga pokok produksi terlebih dahulu menggunakan metode full
costing. Harga pokok produksi menurut produsen sebesar Rp66.348.000 dan menurut
hasil analisis metode full costing sebesar Rp69.166.750. Perbedaan terletak pada biaya
overhead pabrik, yang mana produsen tidak melibatkan keseluruhan biaya overhead
pabrik. Biaya overhead pabrik berdasarkan hasil analisis sebesar Rp9.208.750.
Perhitungan harga jual metode cost plus pricing pendekatan biaya penuh melibatkan
biaya produksi sebesar Rp69.016.750 dan biaya komersial sebesar Rp150.000
menghasilkan harga jual salad buah sebesar Rp15.000 dengan persentase mark up sebesar
25%.
Kata-kata kunci: cost plus pricing, full costing, harga jual, harga pokok produksivii
ABSTRACT
Qays Maula Azizah, 2022. "Determination of the Selling Price in the Tenggarong Sabi
Fruit Salad Business" was guided by Mrs. E. Retno Maninggarjati, S.E., M.Bus as the
first mentor and Mr. H. Mat Juri. S.E., M.M as the second mentor. This study aims to
determine the determination of the selling price on the Tenggarong Sabi Salad in the
March-May 2022 period. The data collection techniques used were interviews, literature
study and observation. Before determining the selling price, the cost of production is
calculated using the full costing method. The cost of production according to the
producer is Rp66.348.000 and according to the analysis of the full costing method, it is
Rp69.166.750. The difference lies in factory overhead costs, which manufacturers do not
involve factory overhead costs. Factory overhead costs based on the results of the
analysis amounted to Rp9.208.750. The calculation of the selling price of the cost plus
pricing method with the full cost approach involves a production cost of Rp69.016.750
and a commercial cost of Rp150.000 resulting in a fruit salad selling price of Rp15.000
with a mark-up percentage of 25%.
Keywords: cost of production, cost plus pricing, full costing, selling price