Keputusan mengenai harga jual produk dapat mempengaruhi keberlangsungan suatu usaha. Penelitian ini bertujuan untuk mengetahui penentuan harga jual produk tahu dan tempe di Jaya Abadi, mengetahui hasil penentuan harga jual produk tahu dan tempe metode cost plus pricing dengan pendekatan full costing dan variable costing, dan mengetahui hasil perbandingan penentuan harga jual produk tahu dan tempe di Jaya Abadi dengan penentuan harga jual metode cost plus pricing pendekatan full costing dan variable costing. Penelitian ini dilaksanakan sejak bulan Oktober 2023- hingga Maret 2024. Metode penentuan responden dalam penelitian ini yaitu metode purposive sampling. Analisis data menggunakan metode deskriptif kuantitatif dan cost plus pricing pendekatan full costing dan variable costing. Dari hasil analisis, harga jual tahu dan tempe perhitungan Jaya Abadi dengan mempertimbangkan persaingan dan harga pasar untuk tahu sebesar Rp110.000 per papan cetakkan dan tempe sebesar Rp5.000 per bungkus, dan harga jual metode cost plus pricing dengan pendekatan full costing dan variable costing menghasilkan harga jual produk tahu sebesar Rp105.041,- per papan cetakan dan Rp104.369,- per papan cetakan. Untuk produk tempe sebesar Rp4.379,- per bungkus dan Rp4.305,- per bungkus. Harga jual Jaya Abadi lebih tinggi dibandingkan harga jual peneliti.

Kata Kunci: Harga Jual, Cost Plus Pricing, Tahu, Tempe

The decision regarding the selling price ofa product can affect the sustainability of a business. The purpose of the research was to determine the selling price of tofu and tempeh products at Jaya Abadi, find out the results of determining the selling price of tofu and tempeh products, and compare the results of determining the selling price of tofu and tempeh products at Jaya Abadi with the cost-plus pricing method of full costing and variable costing approaches. The research was conducted from October 2023 to March 2024 using the purposive sampling method to determine respondents. Data analysis was conducted using quantitative descriptive methods, as well as cost-plus pricing, full costing and variable costing approaches. Based on the analysis, Jaya Abadi has calculated the selling price of tofu and tempeh to be RPI 10,000 per printed board and Rp5,000 per pack, respectively, taking into account competition and market prices. The cost-plus pricing method, using both full costing and variable costing approaches, results in a selling price of Rp105,041 and RPI 04,369 per printed board for tofu products, and JDR 4,379 and IDR 4,305 per pack for tempeh products. The cost-plus pricing method, using both full costing and variable costing approaches, results in a selling price ofRPI 05,041 and Rp104,369 per printed board for tofu products, and IDR 4,379 and IDR 4,305 per pack for lempeh products. The cost-plus pricing method, using both full costing and variable costing approaches, results in a selling price of Rp105,041 and Rp104,369 per printed board for tofu products, and IDR 4,379 and IDR 4,305 per pack for tempeh products. It is worth noting that Jaya Abadi's selling price is higher than the researcher's selling price. Keywords: Selling Price, Cost-Pius Pricing, Tofu, Tempeh