Analisis Penentuan Harga Jual Produk Menggunakan Metode Full Costing pada UMKM Yopi Fashion melalui TikTok Shop

Abstract

UMKM Yopi Fashion masih menentukan harga jual berdasarkan perkiraan biaya produksi sehingga belum mencerminkan seluruh biaya yang dikeluarkan, terutama biaya overhead pabrik dan biaya platform TikTok Shop. Penelitian ini bertujuan untuk menganalisis penentuan harga jual produk menggunakan metode Full Costing pada UMKM Yopi Fashion melalui TikTok Shop. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa metode Full Costing menghasilkan harga pokok produksi sebesar Rp52.184 untuk Melayu Tunik, Rp64.184 untuk Bintang Tunik, dan Rp89.184 untuk Yukata Reborn. Harga jual rekomendasi dihitung menggunakan metode Cost Plus Pricing dengan mempertimbangkan rata-rata biaya platform sebesar 25,81% dan margin laba 40%, sehingga diperoleh harga jual sebesar Rp91.915, Rp113.051, dan Rp157.084. Penelitian ini menyimpulkan bahwa metode Full Costing memberikan dasar penentuan harga jual yang lebih akurat dibandingkan metode yang selama ini diterapkan oleh UMKM Yopi Fashion, serta format perhitungan berbasis Microsoft Excel dapat membantu pencatatan biaya dan penentuan harga jual secara lebih sistematis.

Yopi Fashion MSME still determines product selling prices based on estimated production costs, resulting in selling prices that do not fully reflect the actual costs incurred, particularly factory overhead and TikTok Shop platform costs. This study aims to analyze product selling price determination using the Full Costing method at Yopi Fashion MSME through TikTok Shop. This study employed a descriptive quantitative method, with data collected through observation, interviews, documentation, and literature review. The results showed that the Full Costing method produced a cost of goods manufactured of IDR 52,184 for Melayu Tunik, IDR 64,184 for Bintang Tunik, and IDR 89,184 for Yukata Reborn. The recommended selling prices were determined using the Cost Plus Pricing method by considering the average TikTok Shop platform cost of 25.81% and a 40% profit margin, resulting in recommended selling prices of IDR 91,915, IDR 113,051, and IDR 157,084, respectively. This study concludes that the Full Costing method provides a more accurate basis for determining selling prices than the method previously applied by Yopi Fashion MSME. In addition, the Microsoft Excel-based calculation format can assist MSMEs in recording production costs and determining selling prices more systematically.