Determining the Cost of Goods Manufactured Using the Job Order Costing Method: A Case Study of Jatirejo Gamelan MSME in Nganjuk
Penentuan Harga Pokok Produksi Dengan Metode Job Order Costing Pada Umkm Gamelan Jatirejo Nganjuk
DOI:
https://doi.org/10.21070/ups.11537Keywords:
Cost Accounting, Cost of Goods Manufactured, Job Order Costing, Gamelan MSMEAbstract
Jatirejo Nganjuk Gamelan MSME is a traditional musical instrument enterprise operating on a job-order basis. Its selling prices have been determined mainly by market conditions rather than through systematic Cost of Goods Manufactured (COGM) calculations that distinguish raw materials, direct labor, and factory overhead. This study aims to calculate COGM using the Job Order Costing method and assess the resulting profit margin. A qualitative case study approach was applied by identifying production cost components, calculating COGM, and comparing the results with the MSME’s pricing practice. The findings show that the selling price of IDR 13,800,000 was market-oriented, while the Job Order Costing method produced a COGM of IDR 5,511,638 and a profit margin of IDR 8,288,362 (60.06%). Although the MSME is not currently under-costing, weak cost control increases future risk. Therefore, implementing job order cost cards is recommended to support more accurate and sustainable pricing.
Downloads
References
R. Febrianti and R. Rahmadani, “Analisis Perbandingan Penentuan Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Menggunakan Metode Full Costing Dan Variable Costing,” J. Ilm. Akunt. Kesatuan, vol. 10, no. 1, pp. 47–52, 2022, doi: 10.37641/jiakes.v10i1.1190.
S. M. Muhammad Syahbudi, Ekonomi Kreatif Indonesia: Strategi Daya Saing UMKM Industri Kreatif Menuju Go Global(Sebuah Riset Dengan Metode Pentahelix). Medan: CV. Merdeka Kreasi Group, 2021.
A. B. JKristianto Kurnia Putra1, Heru Budiono2, “Pelestarian Industri Kerajinan Gamelan Mustika Laras Di Desa Jatirejo, Kecamatan Loceret, Kabupaten Nganjuk,” Pros. SEMDIKJAR (Seminar Pendidik. dan Pembelajaran), vol. 5, pp. 699–708, 2022, doi: https://doi.org/10.29407/5rwz9g27.
G. I. H. Gideon Setyo Budiwitjaksono, Akuntansi Biaya Untuk Agroindustri. Gresik: Thalibul Ilmi Publishing & Education, 2025.
T. R. WIDYA, “Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Pesanan (Job Order Costing) pada Hana Digital Printing Malang,” AL-MANHAJ J. Huk. dan Pranata Sos. Islam, vol. 5, no. 1, pp. 479–488, 2023, doi: 10.37680/almanhaj.v5i1.2066.
A. Khaerunnisa and P. Pardede, “Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu,” JIAKES J. Ilm. Akunt. Kesatuan, vol. 9, no. 3, pp. 631–640, 2021, doi: 10.37641/jiakes.v9i3.1213.
Eko Purwanto and Sinta Sukma Watini, “Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual (Studi Kasus Unit Usaha Regar Fruit),” J. Appl. Manag. Account., vol. 4, no. 2, pp. 248–253, 2020, doi: https://doi.org/10.30871/jama.v4i2.2402.
S. Anggreani and I. G. S. Adnyana, “Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah,” J. Ilm. Akunt. Kesatuan, vol. 8, no. 1, pp. 9–16, 2020, doi: 10.37641/jiakes.v8i1.290.
N. C. Amelia and T. H. Secokusumo, “Harga Pokok Produksi (HPP) Menggunakan Metode Aloaksi Lattice,” J. Ris. Akunt. dan Keuang., vol. 8, no. 2, pp. 259–278, 2020, doi: 10.17509/jrak.v8i2.21635.
D. Puspitasari, S. Putri, K. Subarman, and I. Supono, “Perancangan Harga Pokok Produksi UMKM Kacang Bawang,” BRILIANT J. Ris. dan Konseptual, vol. 8, no. 1, pp. 252–260, 2023, doi: http://dx.doi.org/10.28926/briliant.v8i1. 1108.
S. Alfarisi and G. S. B. Boediono, “Evaluasi Penerapan Job Order Costing dalam Penentuan Harga Pokok Produksi,” Small Bus. Account. Manag. Entrep. Rev., vol. 1, no. 1, pp. 46–55, 2021, doi: 10.61656/sbamer.v1i1.50.
L. S. Lismayanti1, Kusmilawaty1, “Analysis of Production Cost Determination Using the Job Order Costing Method in Setting the Selling Price at Bengkel Bubut Lestari Jaya,” J. Public Represent. Soc. Provis., vol. 5, no. 1, pp. 183–191, 2025, [Online]. Available: https://psppjournals.org/index.php/jprsp/article/view/534
A. Roup, “Peranan Analisis Biaya Kualitas Dalam Meningkatkan Efisiensi Biaya Produksi,” J. Ilm. Akunt. Kesatuan, vol. 7, no. 1, pp. 1–8, 2019, [Online]. Available: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/200
F. H. 5 Muammar Khaddafi1, Najwa Balqis Aulia 2, Afni Dinda Anggreani 3, Naya Shafira 4, “Strategi Penganggaran Berbasis Data : Meningkatkan Akurasi dan Efisiensi Keuangan Perusahaan,” J. Ris. Ilmu Akunt., vol. 3, no. 4, pp. 115–127, 2024, doi: https://doi.org/10.55606/akuntansi.v3i3.2395 Available.
K. Ara Yustika Br.Ginting1, Nur Ahmadi Bi Rahmani2, “Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan,” JURA J. Ris. Akunt., vol. 2, no. 2, pp. 71–84, 2024, doi: https://doi.org/10.54066/jura-itb.v2i2.169.
G. H. Nusa and D. Sulistiyantoro, “Analisis Penerapan Harga Pokok Produksi Berbasis Aktivitas Sebagai Upaya Pengembangan Skala Industri UMKM,” Reviu Akunt. dan Bisnis Indones., vol. 6, no. 1, pp. 1–15, 2022, doi: 10.18196/rabin.v6i1.12882.
E. Noviasari and R. Alamsyah, “Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing,” J. Ilm. Akunt. Kesatuan, vol. 8, no. 1, pp. 17–26, 2020, doi: 10.37641/jiakes.v8i1.287.
T. Sari, “Analisis Penentuan Harga Pokok Produksi pada Pabrik Tahu Kurma di Kabupaten Bondowoso,” Int. J. Soc. Sci. Bus., vol. 3, no. 3, p. 264, 2019, doi: 10.23887/ijssb.v3i3.21005.
Y. Audina and U. P. Lestari, “Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas Perusahaan,” J. Ris. dan Apl. Akunt. dan Manaj., vol. 5, no. 1, pp. 67–82, 2021, doi: doi.org/10.33795/jraam.v5i1.007.
E. M. Astri, “Analysis of The Application of Full Costing Method and Variable Costing Method as Calculating Cost of Production In Stipulation,” Nusant. Hasana J., vol. 1, no. 4, pp. 121–128, 2021, [Online]. Available: https://nusantarahasanajournal.com/index.php/nhj/article/view/133
D. R. Br. Sitanggang, N. P. S. Silaban, and L. H. Suryanti, “Penerapan Metode Job Order Costing Dalam Penentuan Harga Jual Produk Pada UMKM Gemilang Jaya,” J. Akunt. dan Ekon., vol. 10, no. 2, pp. 168–177, 2020, doi: 10.37859/jae.v10i2.1960.
D. A. D. Nasution1 and I. Muda2, “Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta,” E-JA e-Jurnal Akunt., vol. 30, pp. 1539–1549, 2020, [Online]. Available: https://ojs.unud.ac.id/index.php/Akuntansi/article/view/59024
A. Fatimah and A. A. Santoso, “Peningkatan Efisiensi Biaya Melalui Activity Based Management,” J. Ris. dan Apl. Akunt. dan Manaj., vol. 4, no. 2, pp. 229–238, 2020, doi: doi.org/10.33795/jraam.v4i2.010.
A. Novan, N. Rizka, and B. U. Ardiansyah, “Evaluation of the Implementation of the Job Order Costing Method in the Traditional Gamelan Craft of Mustika Laras,” J. Ekualisasi, vol. 7, no. 1, pp. 27–37, 2026, doi: https://doi.org/10.60023/ej7kyb65.
N. Rahmah, H. Kaskoyo, S. G. Saputro, and W. Hidayat, “Analisis Biaya Produksi Furnitur: Studi Kasus di Mebel Barokah 3, Desa Marga Agung, Lampung Selatan (Cost Analysis of Furniture Production: A Case Study at Mebel Barokah 3, Marga Agung Village, Lampung Selatan),” J. Sylva Lestari, vol. 8, no. 2, pp. 207–217, 2020, doi: 10.23960/jsl28207-217.
P. D. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALFABETA, 2013. [Online]. Available: https://share.google/cMbsJvwd3aRgFOeqi
M. . Fachri firdaus, M.Pd; Marianus yusfrinalis, S.Fil., M.A; Rahmawida Putri, M.Pd;Supriyanto, S.A.B., M.Si;Theresial L. L. Peny, S.E., M.M; Dr.Dwi Irawati, S.E., M.Si; Mesak Y.Awang, S.E., M.M; Dr. H.Suripto, S.E., M.Ak., CSRS; Sani Haryati, S.E., M.M; Ardi, Metodologi Penelitian Ekonomi. Aceh: YayasanPenerbit Muhammad Zaini, 2021.
J. W.Creswell, Research Design : Qualitative, Quantitative, and Mixed Methods Approaches. 2014. [Online]. Available: https://share.google/8KDq7ABzVYCEi9Mzc
P. D. Sugiyono, Metode Penelitian Kualitatif. Yogyakarta: ALFABETA, 2022.
M. S. Drs. Mulyadi, Akuntansi Biaya. Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen ykpn, 2005.
A. Immadisetty, “Dynamic Pricing Strategies in Retail: Leveraging Real-Time Data Analytics for Competitive Advantage,” J. Recent Trends Comput. Sci. Eng., vol. 13, no. 1, pp. 53–65, 2025, doi: 10.70589/jrtcse.2025.13.1.8.
K. T. Wattimena and I. Irmansyah, “Kesalahan Penetapan Harga oleh Usaha Mikro Kecil Menengah yang Menyebabkan Kesulitan Likuiditas,” J. Pendidik. Akunt. Keuang., vol. 8, no. 1, pp. 15–32, 2020, doi: 10.17509/jpak.v8i1.17026.
Downloads
Additional Files
Posted
License
Copyright (c) 2026 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
