Analisis Penetapan Harga Jual Pempek Cek Hanna: Perbandingan Full Costing dan TD-ABC Cost Plus Pricing

Abstract

UMKM Pempek Cek Hanna merupakan usaha kuliner di Kota Depok yang belum memiliki pencatatan biaya maupun penjualan, sehingga harga jual ditetapkan hanya berdasarkan intuisi pemilik. Penelitian ini bertujuan membandingkan perhitungan harga pokok produksi metode full costing dan Time Driven Activity Based Costing (TD-ABC) sebagai dasar penetapan harga jual dengan pendekatan Cost Plus Pricing, sekaligus merancang Sistem Informasi Akuntansi Penjualan berbasis Visual Basic for Application (VBA) Excel. Penelitian terapan dengan pendekatan perancangan ini menggunakan teknik wawancara, observasi dan studi pustaka, serta metode waterfall dalam pengembangan sistem. Hasil penelitian menunjukkan kedua metode menghasilkan harga pokok produksi yang nyaris setara, sehingga full costing dinilai paling sesuai bagi kondisi usaha. Sistem yang dikembangkan dinyatakan valid melalui black box testing dan diterima melalui user acceptance testing.

Pempek Cek Hanna MSME is a culinary business in Depok City that does not have cost or sales records, so the selling price is determined only based on the owner's intuition. This study aims to compare the calculation of the cost of production using the full costing method and Time Driven Activity Based Costing (TD-ABC) as the basis for determining selling prices with the Cost Plus Pricing approach, while designing a Sales Accounting Information System based on Visual Basic for Application (VBA) Excel. This applied research with a design approach uses interview techniques, observation and literature studies, as well as the waterfall method in system development. The results of the study show that both methods produce almost the same cost of production, so that full costing is considered the most appropriate for business conditions. The developed system is declared valid through black box testing and accepted through user acceptance testing.