STUDI ANALISIS FAKTOR PENENTUAN ESTIMASI BIAYA PRODUKSI DENGAN METODE FULL COSTING STUDI KASUS CV RH CILANGKARA

Julian Bahrudin; Mohamad Fatur Ramdan; Nida An Khofiyah

doi:10.52166/j-macc.v8i2.10140

Julian Bahrudin Universitas Pelita Bangsa
Mohamad Fatur Ramdan Universitas Pelita Bangsa
Nida An Khofiyah Universitas Pelita Bangsa

DOI: https://doi.org/10.52166/j-macc.v8i2.10140

Keywords: Estimmasi Biaya, Full Costing, Harga Pokok Produksi, UMKM

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi estimasi biaya produksi pada CV RH Cilangkara melalui pendekatan kualitatif studi kasus. Latar belakang penelitian ini berangkat dari praktik perhitungan biaya produksi yang bersifat intuitif, tanpa pencatatan sistematis, sehingga berpotensi menghasilkan estimasi biaya yang tidak akurat dan memengaruhi keputusan strategis perusahaan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi terhadap sepuluh informan yang terdiri dari manajer dan pekerja produksi. Analisis data menggunakan pendekatan tematik menghasilkan empat tema utama: (1) estimasi berbasis kebiasaan tanpa kalkulasi, (2) ketidaksadaran terhadap pentingnya biaya overhead, (3) penetapan harga jual berdasarkan pasar, bukan biaya aktual, dan (4) ketiadaan sistem dokumentasi biaya. Penerapan metode full costing menunjukkan bahwa harga pokok produksi mencapai Rp211 per batu bata, sementara harga jual aktual hanya Rp230, jauh di bawah harga ideal dengan margin 30% sebesar Rp275 per unit. Penelitian ini memberikan kontribusi teoritis terhadap penguatan literatur akuntansi biaya pada sektor UMKM, serta implikasi praktis bagi peningkatan efisiensi dan akurasi pengambilan keputusan biaya. Temuan ini juga merekomendasikan perlunya intervensi kebijakan berupa pelatihan manajerial dan penguatan pencatatan biaya di industri kecil.

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