STRENGTHENING FINANCIAL GROWTH THROUGH FULL COSTING IMPLEMENTATION AND SALES MONITORING: A CASE STUDY ON BRICK MSME IN SUPPORTING SDGS 9

Widiya Wulandari; Annio Indah Lestari  Nasution; Laylan  Syafina

doi:10.53429/jdes.v13i1.2110

Widiya Wulandari Universitas Islam Negeri Sumatera Utara Medan
Annio Indah Lestari Nasution Universitas Islam Negeri Sumatera Utara Medan
Laylan Syafina Universitas Islam Negeri Sumatera Utara Medan

DOI: https://doi.org/10.53429/jdes.v13i1.2110

Keywords: Full Costing, Sales Monitoring, Financial Growth, Brick Business, SDGs

Abstract

This study aims to analyze the implementation of the full costing method and sales monitoring practices and their implications for the financial growth of brick businesses in supporting the achievement of Sustainable Development Goals (SDGs) 9: Industry, Innovation, and Infrastructure. The study used a qualitative approach with an explanatory case study at the Jaya Family Brick Business in Karang Anyar Village, Serdang Bedagai Regency. Data were obtained through direct observation, in-depth interviews with the owner and core workers, and documentation of cost and sales records. The results showed that before the implementation of full costing, the calculation of the cost of goods manufactured was carried out simply and did not include all overhead cost components, especially the maintenance costs of production assets. After the calculation using the full costing method, the cost of goods manufactured increased from Rp251 to Rp258 per unit, which reflects the real cost conditions of the business. These findings indicate that the full costing method is able to provide more accurate cost information as a basis for determining selling prices and controlling profit margins. In addition, the practice of sales monitoring, which is still administrative and manual, has not been optimally utilized as a strategic decision-making tool, especially in controlling receivables, production planning, and inventory management. The integration of full costing-based costing and structured sales monitoring has proven crucial in strengthening financial control and supporting sustainable business growth. This study confirms that strengthening cost and sales management in traditional production MSMEs is a strategic step in increasing the competitiveness of small-scale industries and supporting the achievement of SDG 9

References

Adiguna, Septian, Sari Lestari, Nani Mulyani, Sofiah Marwah, and Rachmat Agus Santoso. “Analisa Dampak Metode Full Costing Terhadap Harga Pokok Produksi: Literature Review Dipublikasikan Di Sinta Tahun 2019-2023.” EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi 3, no. 4 (2024).

Ahadi, Mu’thial, Muammad Zulhilmi, and Isnaliana. “Pengaruh Pengetahuan Nasabah, Religiusitas Dan Margin Keuntungan Terhadap Keputusan Pengambilan Pembiayaan Murabahah Pada BPRS Lantabur Tebuireng Cabang Mojokerto.” Global Journal of Lslamic Bankng and Finance 5, no. 2 (2023).

Andriani, Nurul Dewi, Lu’lu’il Maknuun, and Moch Ichiyak Ulumudin. “Pengaruh Pengetahuan Nasabah, Religiusitas Dan Margin Keuntungan Terhadap Keputusan Pengambilan Pembiayaan Murabahah Pada BPRS Lantabur Tebuireng Cabang Mojokerto.” Jurnal Istikhlaf 3, no. 2 (2021).

Arfah, Yenni S.E., M.Ak, and M.Si Zurlaini, Ayu S.E. Akuntansi Biaya. Edited by C.Mt Bincar Nasution, S,Pd.MP.d. Padang Sidempuan: PT Inovasi Pratama Internasional, 2023.

Fachrezi, Harahap Adrie, and Annio Indah Lestari Nasution. “Fungsi Manajemen Pengawasan Dalam Laporan Pertanggung Jawaban Keuangan Bantuan Hibah Biro Kesra Sumatera Utara.” Jurnal Manajemen Akuntani (Jumsi) 3, no. 1 (2023).

Fatihudin, Dr. Didin, S.E., M.Si. Metode Penelitian & Teknik Penulisan Karya Ilmiah Untuk Ilmu Ekonom, Manajemen Dan Akuntansi Dair Teori Ke Praktek. Cetakan II. Surabaya: Penerbt PPs UMSurabaya, 2012.

Fatihudin, Dr. Didin, S.E., M.Si. Metode Penelitian & Teknik Penulisan Karya Ilmiah Untuk Ilmu Ekonom, Manajemen Dan Akuntansi Dair Teori Ke Praktek. Cetakan II. Surabaya: Penerbit PPs UMSurabaya, 2012.

Iryanie, Emy, and Monika Handayani. Akuntansi Biaya. Edited by Adi Pratomo. Yogyakarta: Poliban Press, 2019.

Langoday, Dr. Thomas Ola, .E., M.Si. Metode Penelitian Ekonomi Dan Bisnis. Edited by Andra Juansa and Syifa Nurhaliza. Yogyakarta: Star Digital Publishing, 2025.

Mulyani, Sri, and Kamilah. “Evaluasi Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Sebagai Dasar Penetapan Harga Jual (Studi Kasus Pada UKM A.Zaki Bakery).” Jurnal Ekonomi Bisnis Manajemen Dan Akuntansi (Ebma) 4, no. 1 (2023).

Purba, Elidawaty, Bonarja Purba, Ahmad Syafii Fastabiqul Khairad, Darwin Damanik, Valentine Siagian, Ari Mulianta Ginting, Hery Pandapotan Silitonga Nurma Fitrianna, Arfandi SN, and Revi Ernanda. Metode Penelitian Ekonomi. Edited by Ronal Watrianthos. Yayasan Kita Menulis, 2021.

Qomar, M. Metodologi Penelitian Kualitatif. Surabaya: UIN Sunan Ampel Press., 2022.

Setiawan, Muchamad Indra, Devangga Putra Adhitiyah Pratama, and Andrik Gastri Widjatmiko. “Pengembangan Media Akuntani Digital Berbasis Full Costing Sebagai Dasar Penetapan Harga Jual Pada UMKM Kripik Pisang Krinana.” JPAK:Jurnal Pendidikan Akuntansi 13, no. 2 (2025).

Stefano, Kennedy, Tony, and Manatap Dolok Lauro. “Dashboard Monitoring Penjualan Luckymart Nippon Paint.” Jurnal Ilmu Komputer Dan Sistem Informasi 11, no. 2 (2023).

Sugiyono. Metode Penelitian Kualitatif, Kuantitatif, Dan R&D. Bandung: Alfabeta, 2021.

Sunarwati, Novi, Halimatus Sa’diyah, Anita Roosmawarni, and Tiara Anindya Virana. “Pendampingan Penentuan Harga Pokok Produksi Dengan Metode Full Costing Pada UMKM Camilan Anugerah Surabaya.” Jurnal Pengabdian Mayarakat 5, no. 1 (2024).

Wahyudi, Sandy, and Arie Rafika Dewi. “Impelementasi Metode User-Centered Design Pada Sistem Monitoring Penjualan Dan Persediaan Barang Berbasis Web Pada Ud. Batok Indah Perabot.” Jurnal Ilmiah Kajian Multidisipliner 9, no. 8 (2025).