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Penelitian ini merupakan studi kasus yang menginvestigasi perbedaan cara perhitungan harga pokok produksi (HPP) antara metode full costing dan variable costing pada produk Sate Lilit dan Tum Daging. Data diperoleh melalui kombinasi sumber primer dan sekunder di UKM Kubu Ajengan yang berlokasi di Banjar Taman Darmasaba, Badung, Bali, sebuah usaha yang mengusung kuliner rumahan dengan cita rasa autentik berdasarkan bumbu tradisional Genep.   Data dikumpulkan dengan cara pengamatan langsung dan analisis rinci atas komponen biaya produksi, yaitu biaya bahan baku, tenaga kerja langsung, serta overhead pabrik. Hasilnya menunjukkan bahwa perbedaan perhitungan HPP antara kedua metode tidak signifikan, terutama karena porsi biaya tetap yang sangat kecil. Berdasarkan temuan tersebut, disarankan agar UKM secara rutin melakukan perhitungan HPP yang akurat guna meningkatkan pengendalian biaya serta menetapkan harga jual yang lebih kompetitif.

Saat ini penggemar krupuk di Indonesia cukup lumayan besar dan banyak, krupuk merupakan cemilan yang banyak disukai dimanapun keberadaannya, karena rasa dan tesktur yang dimunculkan cukup enak dan renyah bila di nikmati.  Saat ini petani di Indonesia juga banyak menghasilkan hasil pertanian yang kadang cepat memusuk karena tidak tahan lama, salah satunya adalah cebe dan tomat. Manakala hasil pertanian ini berlimpah maka wajib membuat inovasi dalam proses pengolahannya. Salah satu yang dilakukan adalah mengolah cabe dan tomat di olah menjadi krupuk yang tentunya mempunyai harga jual yang lumayan bila dilakukan kontinyu dan dipasarkan oleh UMKM secara kontinyu. Tujuan; adalah untuk mengurangi limbah dari cabe dan tomat, sehingga bisa menjadi inovasi baru bagi UMKM. Metode kegiatan yang dilakukan untuk tercapainya tujuan Pengabdian Kepada Masyarakat ini adalah dengan metode langsung peraktek pembuatan krupuk dari bahan baku cabe dan tomat, kemudian dilakukan tanya jawab kelebihan dan kekurangan pada saat pembuatan krupuk tersebut,  dan Pemberikan materi, Peraktek langsung pembuatan krupuk / Partisipasi UMKM dalam praktek, Pendampingan dalam pembuatan krupuk yang dilakukan oleh dosen-dosen, Kegiatan dan solusi dalam penyelesakan masalah, Luaran yang dihasilkan (Laporan hasil Pengabdian).

The problem that arises is the use of transaction value as the basis for BPHTB calculations. The provisions governing the basis for BPHTB calculations are the transaction value. The use of transaction value as the basis for BPHTB calculations often causes problems in the field, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officials, so that when validation is carried out, it is not uncommon for officers to request that the transaction value be changed and adjusted according to the assessment. tax. This research is of a Notmative Juridical nature with the research object being the BPHTB for land sale and purchase transactions. That the legal certainty regarding the provisions for BPHTB calculations for land sale and purchase transactions regarding discrepancies between the NJOP in the Land Sale and Purchase Deed and the actual land price is that the BPHTB calculation is calculated from the NJOP PBB value stated in the SPPT PBB. The government, to provide guarantees of legal certainty regarding BPHTB, then issued a Circular Letter to the National Land Agency of the Republic of Indonesia number: 05 /SE/IV/2003 concerning Registration of Land Rights or Registration of Land Rights related to the implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levy, which is addressed to heads of land offices throughout Indonesia. In order for there to be certainty in the payment of BPHTB, it is necessary to determine the exact value as the basis for calculating BPHTB by the authorized agency, for example by using the Value Selling Land and Building Tax Tax Objects (NJOP PBB) as outlined in the Land and Building Tax Debt Notification Letter. Building (SPPT PBB), or its value determined by the authorized agency.

Micro, small, and medium-sized enterprises (MSMEs) are profitable businesses that are owned by people or corporate entities that operate to satisfy personal needs and ensure their existence. Calculating and analyzing manufacturing expenses in order to establish the selling price of fried chicken goods is the goal of this study. The full cost method is used to achieve this. Using a quantitative approach, this research investigates the elements that influence selling prices. This research uses direct observation of objects and interviews with owners to obtain precise data. According to our observations and interviews with Mr. Stefanus (36), owner of the Ayam Gebuk Sambalado MSME, the business still uses conventional methods to calculate the manufacturing cost. This research uses the full costing method to make information on the cost of production more accurate. This is predicated on a comparison of the whole costing technique and the business method for determine cost of items created, which demonstrates that the final cost of goods manufactured differs significantly. This happens because business owners don't know how to calculate the correct cost of production, so they don't include costs correctly in the price calculation.

This research aims to analyze the determination of the cost of production at the Akar coffe Shop to determine the optimal product selling price. In facing intense competition in the coffe industry, determining the right selling price is very important for business continuity. The research method used is mix method approach with production cost analysis, which includes raw material, labor and overhead costs. The findings of the study indicate There is a difference in the calculations according to the simple approach and full costing which affects the selling price.This research emphasizes the importance of accuracy in pricing to maintain a balance between costs and profitability.

Penelitian ini bertujuan untuk menganalisis penerapan kalkulasi biaya standar sebagai alat pengendalian manajerial pada usaha Penjahit Vina di Pematangsiantar. Biaya standar digunakan untuk mempermudah perencanaan, pengendalian, dan evaluasi kinerja keuangan, serta mendukung pengambilan keputusan strategis dalam operasional usaha. Penelitian ini mengelompokkan komponen biaya menjadi biaya tetap, seperti sewa tempat, gaji karyawan tetap, dan penyusutan alat, serta biaya variabel yang mencakup bahan baku, benang, dan aksesori produksi. Hasil penelitian menunjukkan bahwa penerapan biaya standar membantu usaha dalam mengidentifikasi penyimpangan biaya aktual dari standar yang telah ditetapkan. Dengan demikian, pemilik usaha dapat lebih efektif mengontrol biaya p2roduksi, meningkatkan efisiensi, dan menetapkan harga jual yang kompetitif. Kesimpulan ini memberikan rekomendasi praktis bagi usaha kecil di sektor konveksi untuk memanfaatkan biaya standar sebagai alat manajerial yang mendukung keberlanjutan bisnis.

This research aims to determine the costs and income of corn farmers in Sugihwaras Village, District. Sugihwaras, Bojonegoro Regency. With this research, it is hoped that it can help farmers’ current problems, recording production costs should start from the planting process until they become corn seeds ready to sell so that from the income we get, we can determine what the production costs will be and ultimately we can calculate profits accurately. , therefore it is also necessary to study production costs. The method used in this research is a qualitative descriptive method. The descriptive method is a method of researching the status of a group of people, an object, a set of conditions, a system of thought, or a class of events in the present.  The research results show that by calculating production costs properly and continuously, we can find out the total production costs (Raw Material Costs, Labor Costs, and Factory Overhead Costs) in each season, the production costs per unit and the profits obtained each season.    

This study examines pricing mechanisms in the buffet system at Wisma Tamu Al Ishlah Restaurant from the perspective of Islamic economic justice principles. This research is crucial given the limited studies that analyze buffet pricing practices from an Islamic economic perspective, particularly in a pesantren (Islamic boarding school) environment. This research adopts a qualitative approach with field research methods, utilizing interviews, observations, and documentation for data collection. The findings indicate that the pricing mechanism at Al Ishlah Restaurant employs a cost-based method, setting prices based on raw material costs, capital, operational expenses, and production services, adjusted according to the types of food selected by customers. Generally, the pricing practices at Wisma Tamu Al Ishlah Restaurant align with Islamic economic justice principles, ensuring that no party is disadvantaged and upholding honesty in transactions. Prices are established through mutual agreement between the restaurant and the customer, ensuring fairness. However, price transparency presents a challenge that could affect consumer perceptions. This research contributes to the development of Islamic economic theory in the culinary business context and provides recommendations to enhance justice in buffet pricing..

The majority of MSME players in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city have a poor understanding of how to calculate the correct selling price of products. They also do not understand how to identify costs and classify them appropriately. The selling prices they set for their products are not based on full cost estimates. As a result, the profit they make is not optimal. In view of these problems, a service activity in the form of socialisation was carried out for MSME actors in Kebun Sayur village. This socialisation activity aims to increase the insight and knowledge of MSME actors in Kebun Sayur village, Siantar Timur sub-district, Pematangsiantar city regarding product selling price determination. The socialisation activity was attended by 30 participants. The stages of service activities include preparation stage, implementation stage and evaluation stage. After participating in the service activities, the participants' insight and knowledge in product selling price determination increased. The participants were also able to identify and classify costs in the businesses they manage. This service activity has a positive impact on increasing the insight and knowledge of MSME actors.

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.

This research was conducted to determine the cost of production of one of the micro, small and medium enterprises or UMKM that has the opportunity to sell individually packaged tea drinks. Meanwhile, in marketing Kieran tea products, several stages need to be carried out, especially in determining the price in the market before this tea product is put on the market, so that prices can be adjusted to compete in the market and at the same time be accepted by people who want to enjoy this special tea treat. In this research, the HPP method was used to determine the price that can be released to the market. After going through calculations, the selling price for camellia tea was obtained, namely IDR 12,300/bag and IDR 308,600/box. Business owners also understand the influence of the cost of production and expected profits in their business in determining the selling price of their products, so there is a significant difference between determining the selling price of products without taking HPP into account and those taking HPP into account.

Based on interviews and analysis, the management of Super Chicken Noodle Eatery conducts comprehensive production cost calculations in determining the selling price. They consider various factors, including raw material costs, labor costs, and factory overhead costs. Additionally, they also take into account external market conditions, such as competitor prices, the level of competition, and consumer preferences. By considering these various factors, the management strives to establish competitive selling prices in the market. However, they face several challenges in the pricing process. One of the main challenges is the unstable fluctuations in raw material prices, which can significantly impact production costs. Additionally, the high level of competition in the local market is also a factor to be considered. Furthermore, the management also struggles with adjusting prices to changes in consumer preferences. Another challenge faced is the increasing factory overhead costs that tend to rise over time. This demands careful and flexible analysis from the management in determining selling prices that remain competitive in the market. Through a comprehensive approach in calculating production costs and considering external factors, the management of Super Chicken Noodle Eatery strives to achieve competitive selling prices in the market while still maintaining profitability.

This research aims to analyze the impact of service quality and selling price on the level of satisfaction of tourism visitors. With increasing competition in the tourism industry, understanding the factors that influence customer satisfaction has become increasingly important. The method used in this research is a survey involving visitors at several tourism locations. The data collected was analyzed using statistical techniques to evaluate the relationship between service quality, selling price and visitor satisfaction. The research results show that service quality has a significant positive influence on satisfaction, while selling price also plays an important role, although the impact varies. These findings can be a reference for tourism destination managers to improve visitor experiences through improving services and adjusting prices accordingly

The Community Service (PKM) carried out by the author aims to train the community's abilities (especially MSEs) in making presto tilapia, increase innovation and diversification of presto processed foods and increase MSEs' income through diversity of production results. The method used is to provide education and practice to Uyung Sehati MSEs and Antakusuma University students. Education provided about Presto Tilapia Making as an Alternative to Increase the Selling Price of Quality Grade B Fish at Uyung Sehati UMK. Meanwhile, practice is making Nila Presto directly. This activity will be held on September 7 2023 starting at 08.00 WIB until finished. Location of activities at Micro and Small Enterprises (UMK) Uyung Sehati Jl. Swadaya RT.001 Sungai Kapitan Village, Kumai District, West Kotawaringin Regency. The results of the PKM show that the community and/or micro business actors have been able to make presto tilapia but still need assistance. Apart from that, the results of presto tilapia fish can be diversified into various flavors such as savory taste, white flesh color, soft texture with all parts edible, and a distinctive fish smell.

This activity was carried out at Padhepokan Panji Asmoro Bangun, an art center with panji masks as a typical culture of Malang Regency, East Java, Indonesia. This assistance is carried out by the Abdimas Team under the ADAI organization, via hybrid (offline and online). The purpose of this assistance is to provide assistance on how to calculate the selling price of tour packages using a cost approach. The mentoring methods used are lecture methods and training in the form of demonstrations. The results of the assistance show that there has been no determination of an appropriate and affordable selling price for the community. The selling price used so far is only an estimate and does not use calculations of the related cost elements. The advice is to pay attention to 5 (five) stages in determining the selling price of tour packages, including market research, identifying cost elements, calculating operational costs, determining profit margins, and calculating the selling price of tour packages.

Bisnis adalah kegiatan ekonomi di mana barang dan jasa diproduksi, dibeli atau dijual untuk mendapatkan keuntungan yang maksimal. Keuntungan suatu bisnis dipengaruhi oleh banyak faktor yaitu, biaya operasional, biaya produksi, harga jual produk, volume penjualan, permintaan dan lainnya. Tujuan penelitian ini adalah bagaimana menganalisis penerapan konsep turunan derivatif berdasarkan keuntungan maksimal yang dapat diperoleh oleh UMKM XYZ. Turunan dapat digunakan sebagai alat analisa dalam menyelesaikan masalah-masalah ekonomi, sehingga konsep derivatif dapat diterapkan untuk menyelesaikan masalah-masalah dalam perusahaan. Pada Penelitian ini menggunakan metode studi kasus yang bersifat kualitatif. Objek pada penelitian ini adalah keuntungan dari penjualan produk kacang telur dan kacang bawang. Berdasarkan hasil analisis yang telah dilakukan menggunakan metode turunan derivatif, penjualan kacang telur dan kacang bawang akan mencapai keuntungan maksimum apabila UMKM XYZ berhasil menjual 85 kg kacang telur per bulan dengan keuntungan maksimum Rp. 7.055.000-, dan untuk kacang bawang 85 kg per bulan dengan keuntungan maksmimum Rp. 3.400.000-.

The Break Even Point (BEP) analysis can be used by company management to determine product pricing, establish minimum sales, set sales targets, and plan desired profits. The objective of this research is to analyze the determination of the selling price of a production item using the Break Even Point (BEP) method. This research was conducted using a quantitative descriptive method through a cas study approach that employed Break Even Point (BEP) analysis calculations. The results of this research indicate that for the rice flour product of PT AMM, the Break Even Point (BEP) is reached at a sales amput of Rp. 2.129.816.330,-. At this break event point, the selling price of the product is determined to be Rp. 36,975,-, with a total quantity sold of 57,600 units. The sales level, with a variable expense ratio of 87%, allows the company to set the selling price of the product at the break even point (BEP) unit itself is 57.610 units that need to be sold. PT AMM has a profit target of Rp. 20.000.000,- must be made. This is because of the high variable costs; therefore, to achieve a high profit target, additional variable costs must be incurred.

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.