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      "abstract": "Penghitungan Harga Pokok Produksi (HPP) sangat penting bagi perusahaan\u2014baik berskala besar maupun UMKM\u2014karena memungkinkan penentuan biaya secara akurat yang dikeluarkan selama proses produksi barang atau jasa. Hal ini menjadi dasar penetapan harga jual yang wajar, sehingga bisnis dapat beroperasi secara efektif dan efisien, meningkatkan daya saing, serta menghindari kesalahan penetapan harga yang dapat melemahkan posisi pasar (jika harga terlalu tinggi) atau mengurangi keuntungan (jika harga terlalu rendah). Penelitian ini bertujuan untuk menganalisis penerapan metode full costing dalam menghitung harga pokok produksi serta menentukan keuntungan usaha pada UMKM Tiga Putra yang berlokasi di Desa Sumberejo, Kecamatan Rengel, Kabupaten Tuban. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif dan kuantitatif. Pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan studi pustaka. Analisis dilakukan dengan mengidentifikasi biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik, kemudian menghitung harga pokok produksi menggunakan metode full costing. Hasil penelitian menunjukkan bahwa total biaya produksi untuk satu siklus produksi adalah Rp2.111.780, dengan hasil produksi sebesar 396 kg tempe. Harga pokok produksi dihitung sebesar Rp659,0 per gram. Berdasarkan ukuran kemasan, biaya produksinya adalah Rp737 untuk kemasan 110 g, Rp770 untuk 115 g, Rp1.112 untuk 166 g, Rp1.406 untuk 210 g, dan Rp2.578 untuk 385 g. Biaya produksi tersebut lebih rendah dibandingkan harga jual yang ditetapkan oleh UMKM, yaitu masing-masing sebesar Rp800, Rp1.000, Rp1.500, Rp2.000, dan Rp4.000, yang menunjukkan bahwa seluruh produk menghasilkan keuntungan. Penerapan metode full costing memberikan informasi biaya produksi yang lebih komprehensif dan akurat dengan memasukkan seluruh komponen biaya produksi, sehingga menjadi dasar yang dapat diandalkan untuk pengambilan keputusan penetapan harga dan penentuan keuntungan pada UMKM.",
      "date": "2026-07-21",
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      "title": "Analisis Penerapan Metode Full Costing dalam Perhitungan Harga Pokok Produksi dan Laba Tempe pada UMKM Tiga Putra",
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