Integration of Expected Spoilage Cost in Calculating the Cost of Goods Sold in Perishable Culinary MSMEs: A Case Study of Kang Dani's Siomay Sales in Mojokerto
DOI:
10.47353/ecbis.v4i5.468Published:
2026-07-27Downloads
Abstract
Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Keywords:
Cost of Goods Sold Full Costing Expected Spoilage Cost MSMEs Perishable ProductReferences
Afriani, S. A., & Mubarak, H. (2025). Perhitungan harga pokok produksi dengan metode full costing dalam menentukan harga jual produk UMKM. SENTRI: Jurnal Riset Ilmiah, 4(12), 4231-4241. https://doi.org/10.55681/sentri.v4i12.5116
Anggara, O., Isyanto, P., & Sumarni, N. (2024). Perbandingan Penetapan Harga Pokok Produksi Menggunakan Metode Full Costing Dengan Penetapan Harga Oleh UMKM. https://doi.org/10.37385/msej.v4i6.3074
Arrova, D., & Sembiring, E. E. (2023). Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing untuk Menentukan Harga Jual. Indonesian Accounting Literacy Journal, 3(3), 303–308. https://doi.org/10.35313/ialj.v3i3.5198
Asih, et al.., (2024). Peran Akuntansi Biaya dalam Meningkatkan Efisiensi Operasional UMKM melalui Pendekatan Full Costing. Nusantara Entrepreneurship and Management Review, 3(1), 53–61. https://doi.org/10.55732/nemr.v3i1.1596.
Cendana, F. P., Farel, R. J., Usman, E., Pattawe, A., & Sugianto. (2026). Dampak food waste terhadap biaya operasional pada usaha kuliner skala kecil: Studi kasus Donat Fitri Palu. Tangible Journal, 11(1), 1–8. https://doi.org/10.53654/tangible.v11i1.727
Cherilya et al., (2024). Analisis Manajemen Persediaan Bahan Baku Pada UMKM Rengginang Berlian Kriuk di Karawang. Lokawati : Jurnal Penelitian Manajemen Dan Inovasi Riset, 2(2), 188–196. https://doi.org/10.61132/lokawati.v2i2.656
Fajri, T. N., & Shauki, E. R. (2023). Potensi food loss dan food waste pada UMKM: MFCA, nudging dan neutralization theory. Jurnal Aplikasi Akuntansi, 7(2), 328–345. https://doi.org/10.29303/jaa.v7i2.187
Haeruddin, M. I. M. ., Ciptagustia, A. . ., Mustafa, M. Y. ., Rahmawati, R., & Putra, M. A. F. A. . (2026). Job Motivation as Mediator of Employee Competence and Performance in Sustainable Tourism Industry. Reviu Akuntansi, Manajemen, Dan Bisnis, 6(1), 99–113. https://doi.org/10.35912/rambis.v5i3.6593
Leusder, M., Porte, P., Ahaus, K., & Van Elten, H. (2022). Cost measurement in value-based healthcare: A systematic review. BMJ Open, 12(12). https://doi.org/10.1136/bmjopen-2022-066568
Mardianti, E., Meriana, & Hermelinda, T. (2022). Penerapan Akuntansi Biaya Produk Rusak Untuk Penyajian Laporan Keuangan Pada Zasqia Cake Curup. Jurnal Multidisiplin Raflesia, 1(1), 23–43.
Maringka, G. L. A. D., Tinangon, J. J., & Tirayoh, V. Z. (2014). Analisis Perlakuan Akuntansi Terhadap Produk Rusak Dalam Perhitungan Harga Pokok Produk Pada Ud. Gladys Bakery Maumbi. Jurnal EMBA, 2(2), 755–765.
Marisya, F. (2022). Analisis perhitungan harga pokok produksi menggunakan metode full costing untuk menentukan harga jual pada UMKM Tempe Pak Rasman OKU Selatan. Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah, 7(2), 141–152. https://doi.org/10.36908/esha.v7i2.385
Maulana, A. D. A., & al., et. (2024). Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing pada UMKM Teh Kita Bojonegoro Tahun 2023. https://doi.org/10.57141/kompeten.v2i5.116
Nartey, S. N., & van der Poll, H. M. (2021). Innovative management accounting practices for sustainability of manufacturing small and medium enterprises. Environment, Development and Sustainability, 23(12), 18008–18039. https://doi.org/10.1007/s10668-021-01425-w
PURWANTO, E. (2020). Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual. Journal of Applied Managerial Accounting, 4(2), 248–253. https://doi.org/10.30871/jama.v4i2.2402
Situngkir, T. L., Yusuf, A., & Apriyanti, A. (2024). Analisis Biaya Produksi Dengan Cara Full Costing dan Variabel Costing pada UMKM Bandeng Gepuk Queen Karawang. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 5(2). https://doi.org/10.28932/jafta.v5i2.8394
Tasliyah, N., Yulissaroh, & Anwar, K. (2024). Implementasi Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing di UMKM Pabrik Krupuk Poli UD. Bhakti Rantani Sumenep. Jurnal Multidisiplin Ibrahimy. https://doi.org/10.35316/jummy.v2i1.5588
License
Copyright (c) 2026 Nayola Isti, Alfan Syihabul, Cipta Abyan, Nuril Mirza, Michiko Dinary, Darlin Aulia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Downloads
How to Cite
