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      "abstract": "PUTRI ALIAN NUR ALVI. 022121059. Analisis Perhitungan Harga Pokok Produksi \r\ndan Harga Jual Menggunakan Metode Job Order Costing dan Cost Plus Pricing pada \r\nUMKM Bulan Bintang Sejahtera. Dibawah Bimbingan: AGUNG FAJAR ILMIYONO \r\ndan ELLYN OCTAVIANTY. 2025.\r\nPersaingan usaha yang semakin ketat menuntut UMKM memiliki kemampuan \r\ndalam menentukan harga pokok produksi dan harga jual secara akurat guna menjaga \r\nkeberlangsungan dan profitabilitas usaha. Namun, masih banyak UMKM yang belum \r\nmenerapkan metode perhitungan biaya secara tepat, termasuk UMKM Bulan Bintang \r\nSejahtera yang selama ini hanya menghitung harga pokok produksi berdasarkan biaya\r\nbahan baku dan tenaga kerja langsung, serta menetapkan harga jual berdasarkan harga \r\npasar.\r\nPenelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi \r\nmenggunakan metode job order costing dan penetapan harga jual dengan metode cost \r\nplus pricing pada UMKM Bulan Bintang Sejahtera. Pendekatan yang digunakan \r\nadalah deskriptif kuantitatif dengan pengumpulan data melalui observasi, wawancara, \r\ndan dokumentasi.\r\nHasil penelitian menunjukkan bahwa metode job order costing mampu \r\nmemberikan perhitungan harga pokok produksi yang lebih akurat karena mencakup \r\nseluruh komponen biaya, termasuk biaya overhead pabrik yang sebelumnya tidak \r\ndihitung oleh UMKM. Sementara itu, metode cost plus pricing mampu membantu \r\nUMKM menetapkan harga jual dengan menambahkan margin keuntungan secara \r\nsistematis. Dengan penerapan kedua metode ini, UMKM dapat menetapkan harga jual \r\nyang lebih akurat, kompetitif, dan menguntungkan, serta menghindari risiko kerugian \r\nakibat kesalahan perhitungan biaya.\r\nDengan demikian, penelitian ini merekomendasikan penerapan metode job \r\norder costing dan cost plus pricing sebagai solusi strategis dalam pengelolaan biaya \r\ndan penetapan harga pada UMKM berbasis pesanan.\r\nKata Kunci: Harga Pokok Produksi, Job Order Costing, Harga Jual, Cost Plus Pricing",
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