Peran Job Order Costing dalam Akurasi Penentuan Harga Jual Produk Pada Usaha D’Wish Cafe
DOI:
https://doi.org/10.71282/jurmie.v2i7.643Keywords:
Job Order Costing, Selling Price, Cost Accounting, Café D’wish Cafe.Abstract
D'wish Cafe, as a provider of coffee and light snacks in Bekasi, faces
challenges in determining optimal selling prices and accurately
evaluating the profitability of each of its products amidst fierce
competition. This study examines the implementation and role of Job
Order Costing (JOC) in improving the accuracy of determining
product selling prices at D'wish Cafe. Through a qualitative
approach with management interviews and observations, it was
found that although D'wish Cafe has informally applied Job Order
Costing (JOC) principles in identifying direct costs for custom orders
(e.g., catering or special cake orders), the formalization of this
system is still limited to regular products. A more systematic
application of Job Order Costing (JOC) is believed to provide more
precise cost data for each menu item, enable more strategic pricing,
and provide in-depth insights to identify the most profitable products
and areas of efficiency that need to be improved.
Downloads
References
Astuti, M., & Wibowo, B. E. (2020). Pengaruh job order costing terhadap akurasi perhitungan harga pokok produksi pada industri makanan. Jurnal Akuntansi Multiparadigma, 11(3), 553–568. https://doi.org/10.18202/jamal.2020.12.11100
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2012). Cost accounting: A managerial emphasis (14th ed.). Pearson Education.
Hansen, D. R., & Mowen, M. M. (2009). Managerial accounting (8th ed.). South-Western Cengage Learning.
Pratama, R., & Mulyadi, M. (2021). Analisis penerapan job order costing dalam penentuan harga pokok produksi dan harga jual UMKM. Jurnal Riset Ekonomi dan Bisnis, 14(1), 85–96. https://ejurnal.unisri.ac.id/index.php/eb/article/view/5586
Rofiq, A. (2018). Strategi penetapan harga jual berbasis biaya dan analisis margin laba pada produk kopi. Jurnal Manajemen dan Bisnis Indonesia, 4(2), 221–230.
Wulandari, D., & Putra, H. (2019). Penerapan job order costing dalam penetapan harga jual produk makanan kecil menengah. Jurnal Ilmiah Akuntansi dan Finansial, 7(2), 101–110.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Taufiq Saputra, Fifi Nabilla Opratiwi, Riska Putri Kirana, Hasan Al Farobi (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
