Application of Full Costing and Variable Costing Methods in Determining the Cost of Services Sold at Cucian Pasih Jaya, Ujung Batu District

Sandi Alfadian; Fefti Yulian  Mela; Zulkarnain

doi:10.0000/JMEBIS.v1.i2.a61

Authors

Sandi Alfadian Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Fefti Yulian Mela Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Zulkarnain Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author

DOI:

https://doi.org/10.0000/JMEBIS.v1.i2.a61

Keywords:

cost of services sold, full costing, variable costing

Abstract

This study analyzes the application of the full costing and variable costing methods in determining the cost of services sold at Cucian Pasih Jaya, a vehicle and carpet washing business in Ujung Batu District. The study employs a qualitative descriptive approach, with data collected through interviews and observation with the business owner and analyzed through data reduction, structured data presentation, and cost computation under both methods, with validity supported through technique triangulation. The findings show that the full costing method, which accounts for all production cost components — raw materials, direct labor, and both fixed and variable factory overhead — produces a higher cost of services than the variable costing method, which accounts only for variable cost components. Under full costing, the cost of services was IDR 7,096 per unit for motorcycle washing, IDR 17,193 per unit for car washing, and IDR 15,854 per unit for carpet washing, compared with IDR 6,436, IDR 17,159, and IDR 15,775 per unit respectively under variable costing. Both methods indicate that the business's current selling prices remain above cost, yielding profit margins ranging from roughly 41% to 80% across service types, and that Cucian Pasih Jaya's rates remain competitive relative to similar local businesses. These findings suggest that while variable costing offers a more flexible view of costs for short-term operational decisions, full costing provides more comprehensive cost information better suited to guiding long-term pricing decisions for small service-sector enterprises.

References

Asmana, Y. (2025). Strategi pengendalian biaya dan hambatan adaptasi akuntansi manajemen pada UMKM makanan olahan di Tangerang Selatan. AKUA: Jurnal Akuntansi dan Keuangan, 4(2), 106–116.

Astri, E. M. (2021). Analisis penerapan metode full costing dan variable costing sebagai perhitungan harga pokok produksi dalam penentuan harga jual. Nusantara Hasana Journal, 1(4), 121–128.

Carter, W. K., & Usry, M. F. (2014). Akuntansi biaya. Salemba Empat.

Hansen, D. R., & Mowen, M. M. (2017). Akuntansi manajemen (5th ed.; C. Sasongko, Ed.). Salemba Empat.

Herawati, S., & Manullang, A. (2025). Analisis penentuan harga pokok produksi menggunakan metode full costing dalam penetapan harga jual. Jurnal KREATIF (Kajian Riset Ekonomi & Bisnis Inovatif), 1(2), 30–41.

Lumowa, C. S., Tinangon, J. J., & Wangkar, A. (2020). Analisis perhitungan harga pokok produksi dalam menetapkan harga jual pada Holland Bakery Boulevard Manado. Going Concern: Jurnal Riset Akuntansi, 15(1), 28–35.

Maksud, T. R., Manossoh, H., & Maradesa, D. (2024). Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini. Manajemen Bisnis dan Keuangan Korporat, 2(2), 84–90.

Median, S., & Fauji, R. (2023). Analisis perbandingan perhitungan harga pokok produksi menggunakan metode full costing dan variable costing dalam menentukan harga jual pada UMKM. Journal of Trends and Accounting Research, 4(1), 73–83.

Miftahurrohmah, M. (2025). Analisis penetapan harga jual berdasarkan metode full costing dan variable costing (Studi kasus pada UMKM Pabrik Sempol Ayam Raos di Tulang Bawang Barat) (Doctoral dissertation). IAIN Metro.

Mulyadi. (2017). Sistem akuntansi (5th ed.). Salemba Empat.

Pasapan, V., Pusung, R. J., & Maradesa, D. (2023). Analisis metode full costing dan variable costing dalam penentuan harga pokok produksi boba biji nangka pada UMKM Subin Mood Boba. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi.

Pati, G. M., & Jaeng, W. M. Y. (2024). Analisis penentuan harga jual dengan metode plus pricing dalam meningkatkan laba yang dihasilkan (Studi pada UMKM Kopi Mini Guwe, Desa Saga, Kabupaten Ende). Accounting UNIPA-Jurnal Akuntansi, 3(1), 72–86.

Pratiwi, C. A. S., Saraswati, L. I., & Fitriana, N. L. (2024). Analisis perhitungan biaya produksi berdasarkan metode full costing pada Nosa Aluminium. Worksheet: Jurnal Akuntansi, 4(1), 83–91.

Rachmawati, D. (2021). Teknik wawancara dalam penelitian kualitatif. Jurnal Metodologi Penelitian.

Rembet, J., Tirayoh, V. Z., & Kalalo, M. Y. (2024). Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Manado). Manajemen Bisnis dan Keuangan Korporat, 2(2), 139–148.

Rohadi, E. A., Pusung, R. J., & Latjandu, L. D. (2025). Penerapan metode full costing dalam menentukan harga pokok produksi pada Pabrik Tahu Langgeng Jaya. Manajemen Bisnis dan Keuangan Korporat, 3(2), 660–669.

Saputra, K. R., Adiputra, I. M. P., & Wiguna, I. G. N. H. (2026). Alokasi biaya aset biologis indukan dalam perhitungan harga pokok produksi metode full costing budidaya koi. Indonesian Journal of Innovation Multidisipliner Research, 4(3), 4002–4013.

Sitorus, P. J. (2023). Analisis perhitungan biaya produksi menggunakan metode variable costing PT. Asrindo Citrasubur Makmur (ACM). Inspirasi Ekonomi: Jurnal Ekonomi Manajemen, 5(2), 74–83.

Sobichah, A. Z., Sutrisno, J., Istanto, I., & Sasongko, L. A. (2022). Penerapan harga pokok produksi pada usaha kerupuk rambak kulit kerbau menggunakan metode full costing di Kecamatan Pegandon Kabupaten Kendal. Proceedings Series on Physical & Formal Sciences, 4, 188–195.

Sugiyono. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.