| dc.contributor.advisor | Saleh, Rahmat | |
| dc.contributor.author | FATHONI, ZAM-ZAM | |
| dc.date.accessioned | 2026-07-15T02:19:40Z | |
| dc.date.available | 2026-07-15T02:19:40Z | |
| dc.date.issued | 2026 | |
| dc.identifier.uri | http://repository.ipb.ac.id/handle/123456789/174674 | |
| dc.description.abstract | Penelitian ini bertujuan menganalisis penentuan harga jual menggunakan metode Full Costing dan Follow the Leader Pricing pada UMKM Kerupuk Kulit Cap Elsa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi mengenai proses produksi, biaya produksi, serta penetapan harga jual. Hasil penelitian menunjukkan bahwa UMKM masih menghitung harga pokok produksi secara sederhana sehingga belum memperhitungkan seluruh biaya overhead pabrik. Penerapan metode Full Costing menghasilkan harga pokok produksi yang lebih akurat karena mencakup seluruh biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Selanjutnya, metode Follow the Leader Pricing digunakan sebagai acuan dalam menentukan harga jual yang kompetitif dengan mempertimbangkan harga pasar. Hasil analisis menunjukkan bahwa penerapan kedua metode tersebut menghasilkan harga jual yang lebih tepat, mampu menutup seluruh biaya produksi, meningkatkan profitabilitas, serta memperkuat daya saing UMKM Kerupuk Kulit Cap Elsa dalam menghadapi persaingan pasar. | |
| dc.description.sponsorship | This study aims to analyze the determination of selling prices using the Full Costing and Follow the Leader Pricing methods at Kerupuk Kulit Cap Elsa MSME. This research employed a qualitative approach with a case study method. Data were collected through interviews, observations, and documentation regarding the production process, production costs, and the selling price determination applied by the MSME. The results indicate that the MSME still calculates the cost of production using a simple approach, as it does not include all manufacturing overhead costs. The implementation of the Full Costing method provides a more accurate cost of production by incorporating direct material costs, direct labor costs, and manufacturing overhead costs. Furthermore, the Follow the Leader Pricing method is used as a reference for setting competitive selling prices by considering prevailing market prices. The findings show that the application of these two methods results in more appropriate selling prices, enables the company to cover all production costs, improves profitability, and enhances the competitiveness of Kerupuk Kulit Cap Elsa MSME in a highly competitive market. | |
| dc.language.iso | id | |
| dc.publisher | IPB University | id |
| dc.title | Analisis Penentuan Harga Jual dengan Metode Full Costing dan Follow the Leader Pricing pada UMKM Kerupuk Kulit Cap Elsa | id |
| dc.title.alternative | Analysis of Selling Price Determination Using the Full Costing Method and the Follow the Leader Pricing Approach at Kerupuk Kulit Cap Elsa MSME | |
| dc.type | Tugas Akhir | |
| dc.subject.keyword | Cost of production | id |
| dc.subject.keyword | cost plus pricing | id |
| dc.subject.keyword | full costing | id |
| dc.subject.keyword | follow the leader pricing | id |
| dc.subject.keyword | selling price | id |
| dc.subtype | Undergraduate Theses | |
