PERHITUNGAN HARGA POKOK PRODUKSI UMKM SEKTOR KULINER MENGGUNAKAN METODE FULL COSTING PADA SEMPOL AYAM BAROKAH DI GADING FAJAR

AbstractThe culinary industry in Indonesia plays an important role in the nationaleconomy, with chicken sempol SMEs serving as an example of a potentialbusiness that often faces challenges such as fluctuations in raw materialprices. To assist business owners in determining appropriate sellingprices and managing costs effectively, this study analyzes the Cost ofGoods Manufactured (COGM) of Sempol Ayam Barokah, an SME locatedin Gading Fajar, which has not yet implemented adequate financialrecord-keeping. Primary data were collected from the owner throughobservation, documentation, and interviews using a qualitativedescriptive approach with the full costing method. The results show thatthe total production cost amounted to IDR 1,822,000 for 3,000 sticks,consisting of raw material costs, auxiliary material costs, and factoryoverhead costs, resulting in a COGM of IDR 540.66 per stick. With aselling price of IDR 1,000 per stick, Sempol Ayam Barokah achieved aprofit margin of 45.93%. This study emphasizes the importance of simplefinancial record-keeping and accurate COGM calculations to optimizecost efficiency and enhance the competitiveness of culinary SMEs,serving as a guideline for similar businesses in making strategicdecisions.Keywords: Cost of Goods Manufactured, Full Costing, SMEs, ChickenSempol, Production Cost