ANALISIS PENETAPAN HARGA POKOK PENJUALAN DALAM MENINGKATKAN LABA PADA CV. SINAR ABADI KENDARI
DOI:
https://doi.org/10.51903/dinamika.v4i1.488Keywords:
Cost of Goods Sold, ProfitAbstract
The objective of this research was to understand and analyze the determination of the Cost of Goods Sold (COGS) by CV. Sinar Abadi Kendari; the calculation of profit obtained by the company; and the impact of the COGS on profit enhancement at CV. Sinar Abadi Kendari. This study falls under the category of descriptive quantitative research and utilized both primary and secondary data, including initial inventory data, purchasing data, final inventory data, sales data, and profit data for the period of January to December 2021 obtained from the company CV. Sinar Abadi Kendari, which is the subject of this research. The analytical tools used were quantitative descriptive analysis and correlation analysis using SPSS software.
The results of the research, through quantitative descriptive analysis, indicated that the COGS determined by CV. Sinar Abadi Kendari effectively increased the company's profit. Furthermore, the correlation analysis revealed a significant influence of the COGS on profit, with a negative correlation direction. Thus, it was concluded that the COGS has a significant impact on profit.
This study aims to examine the processes involved in determining the Cost of Goods Sold (COGS), computing profits, and the effect of COGS on profit enhancement at CV. Sinar Abadi Kendari. Adopting a descriptive quantitative approach, the study analyzes primary and secondary data ranging from initial and final inventory, purchases, sales, to company profits over the year 2021. Quantitative descriptive and correlation analyses were performed with the aid of SPSS software. Findings from the descriptive analysis confirm that COGS determination at CV. Sinar Abadi Kendari contributes to profit growth. Correlation analysis demonstrates a significant and negative relationship between COGS and profit, affirming the substantial effect of COGS on profit. The study concludes that COGS plays a crucial role in influencing profit margins and proposes that effective management of COGS is essential for enhancing company profitability.
References
Arsita, Y. (2020). Analisis rasio keuangan untuk mengukur kinerja keuangan PT Sentul City, Tbk. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, Query date: 2024-02-13 10:56:18. https://dinastirev.org/jmpis/article/view/436
Auliya, N., Andriani, H., Fardani, R., Ustiawaty, J., & ... (2020). Metode penelitian kualitatif & kuantitatif. books.google.com. https://books.google.com/books?hl=en&lr=&id=qijKEAAAQBAJ&oi=fnd&pg=PA14&dq=metode+kualitatif&ots=lkdl71bYbE&sig=9SD5cvJADWOKMTotqk6W0YKrZrE
Azhari, F. P. (2022). Pengaruh Inklusi Keuangan, Financial Technology, dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM di Kota Surabaya. Eprints.perbanas.ac.id. http://eprints.perbanas.ac.id/9405/
Azhari, M., Bahri, M. A. F., Asrul, M., & Rafida, T. (2023). Metode penelitian kuantitatif. books.google.com. https://books.google.com/books?hl=en&lr=&id=P7OpEAAAQBAJ&oi=fnd&pg=PP1&dq=metode+kualitatif&ots=efC0HUwbU7&sig=F39y3VK93P1DCkDuzQTaXe5xlHU
Costa, A. L., Coimbra, S., Pinto, M., Teixeira, E. G., & Caramelo, J. (2021). Professionals’ key knowledge, competences and practices to promote social inclusion of refugees. International Journal of Inclusive Education, 25(1), 81–93. Scopus. https://doi.org/10.1080/13603116.2019.1678777
Dianitha, K., Masitoh, E., & Siddi, P. (2020). Pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan makanan dan minuman di BEI. … Akuntansi: Transparansi Dan …, Query date: 2024-02-13 10:57:12. https://ejurnal.undana.ac.id/JAK/article/view/2874
Fahriani, D., Rohmah, F., & ... (2023). Analisis Harga Pokok Produk Metode Full Costing dan Penentuan Harga Jual Udang Vaname Metode Cost Plus Pricing. … BISNIS DAN AKUNTANSI, Query date: 2024-02-16 11:22:54. https://bajangjournal.com/index.php/JEMBA/article/view/6280
Hertadiani, V. W., & Lestari, D. (2021). Pengaruh inklusi keuangan dan pengelolaan keuangan terhadap kinerja UMKM sektor kuliner di Jakarta Timur. KALBISOCIO Jurnal Bisnis Dan …. http://ojs.kalbis.ac.id/index.php/kalbisocio/article/view/173
Johan, E. (2014). Penerapan Target Costing Dalam Upaya Pengurangan Biaya Produksi Untuk Peningkatan Laba Kotor. Jurnal Ilmiah Akuntansi Kesatuan, Query date: 2024-02-16 11:20:46. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/42
Kurniawan, A. (2012). APLIKASI SISTEM PENDUKUNG KEPUTUSAN PENENTUAN HARGA POKOK PENJUALAN HPP DENGAN METODE AVERAGE (STUDI KASUS PADA APOTEK †…. Techno. Com, Query date: 2024-02-16 11:19:41. http://publikasi.dinus.ac.id/index.php/technoc/article/view/935
Nurazhari, D., & Dailibas, D. (2021). Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih. Journal of Economic, Bussines and …, Query date: 2024-02-16 11:19:41. https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1663
Pangemanan, J. (2016). Analisis perencanaan laba perusahaan dengan penerapan break even point pada PT. Kharisma Sentosa Manado. Jurnal EMBA: Jurnal Riset Ekonomi …, Query date: 2024-02-16 11:20:20. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11605
Setiadi, P. (2014). Perhitungan harga pokok produksi dalam penentuan harga jual pada CV. Minahasa Mantap Perkasa. Jurnal Berkala Ilmiah Efisiensi, Query date: 2024-02-16 11:23:45. https://ejournal.unsrat.ac.id/index.php/jbie/article/view/4186
Suzana, S. (2022). Akuntansi Penjualan Konsinyasi terhadap Perolehan Laba pada Perusahaan Surya Topan Banjarbaru. Jurnal Ilmiah Ekonomi Bisnis, Query date: 2024-02-16 11:20:20. https://ejournal.stiepancasetia.ac.id/jieb/article/view/771
Utomo, T., & Utomo, C. (2014). Penetapan Harga Pokok Penjualan Berdasarkan Alokasi Biaya Terhadap Posisi Rumah Pada Perumahan Green Park Residence Sampang. Jurnal Teknik ITS, Query date: 2024-02-16 11:19:41. http://ejurnal.its.ac.id/index.php/teknik/article/view/7018
Wiralestari, W., Firza, E., & Mansur, F. (2018). Pelatihan perhitungan harga pokok produksi dengan menggunakan full costing sebagai dasar penentuan harga jual pempek pada UMKM Pempek Masayu …. Jurnal Karya Abdi …, Query date: 2024-02-16 11:23:45. https://mail.online-journal.unja.ac.id/JKAM/article/download/5430/9059
Yusnita, M., & Wahyudin, N. (2019). Strategi Peningkatan Keunggulan Kompetitif Umkm Melalui Kapasitas Inovasi Dengan Perspektif Gender. ECONBANK: Journal of …, Query date: 2024-01-19 08:35:21. http://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/178
