scholarly journals Pelatihan Akuntansi Biaya dan HPP pada UMKM Desa Wisata Ponggok

2022 ◽  
Vol 5 (1) ◽  
pp. 13-18
Author(s):  
Aryani Intan Endah Rahmawati ◽  
Suyatmin Waskito Adi
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Cost Accounting ◽  
Selling Price ◽  
Market Prices ◽  
Initial Survey ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost ◽  
And Training

Abstract: training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP.  Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

SOSIALISASI PENDAFTARAN NPWP BAGI PRIBADI DAN PEMILIK UMKM DI DESA KANGKUNG, KECAMATAN MRANGGEN KABUPATEN DEMAK

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Maya Aresteria ◽  
Apip Apip ◽  
Deddy Sulestiyono ◽  
Rosdayah Fairuz Hitsotsu
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Training Activities ◽  
Medium Enterprises ◽  
Service Location ◽  
And Training

ABSTRACT -  Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to have NPWP has been a problem for UMKM and also people. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and register oneself to get a NPWP. This community service is consist of four steps which started by survey of service location then collecting data on village potentials and the role of the community , Preparation for the implementation of assistance and training and training activities. After participating in the training, the entrepreneurs become more understanding and can register NPWP. This community service is expected to be held continuously for the UMKM in Kangkung village Keywords: Small and Medium Enterprises, UMKM, NPWP

scholarly journals PELATIHAN MANAJEMEN SUMBER DAYA MANUSIA DAN PENDAMPINGAN APLIKASI TEKNIS MARKETPLACE SEBAGAI STRATEGI BAGI UMKM DESA KERINJING DI MASA PANDEMI

2021 ◽  
Vol 5 (1) ◽  
pp. 661
Author(s):  
Lina Dameria Siregar ◽  
Wita Farla ◽  
Yuliansyah M. Diah ◽  
Nia Meitisari ◽  
Hera Febria Mavilinda
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Basic Principles ◽  
Managerial Skills ◽  
Service Activity ◽  
Online Business ◽  
The Government ◽  
Medium Enterprises ◽  
And Training

ABSTRAKPengelolaan dan manajemen bisnis dalam usaha mikro, kecil, dan menengah (UMKM) masih menjadi permasalahan yang seringkali diabaikan oleh kebanyakan para pelaku UMKM. Masalah ini disebabkan karena masih minimnya pengetahuan dan kemampuan manajerial tentang bisnis yang dimiliki oleh SDM di UMKM tersebut. Tujuan dari dilaksanakannya pengabdian masyarakat ini adalah untuk memberikan solusi tas masalah yang dihadapi oleh mitra binaan, khususnya di UMKM Desa Kerinjing, Kabupaten Ogan Ilir, Sumatera Selatan. Fokus utama dalam pengabdian ini adalah memberikan berbagai pendampingan dan pelatihan dalam kaitannya dengan prinsip dasar manajemen bisnis yang baik, diantaranya yaitu tentang pemberdayaan dan peningkatan kompetensi SDM UMKM melalui pelatihan aplikasi marketplace. Disrupsi ekonomi digital dan adanya pandemi Covid-19 merupakan peluang yang seharusnya dapat dimanfaatkan oleh para pelaku usaha kecil untuk beralih ke bisnis online. Hal ini diupayakan untuk seiring sejalan dengan program pemerintah yang berupaya mewujudkan sebanyak 30juta UMKM untuk beralih ke bisnis online pada tahun 2024. Adapun khalayak sasaran yang menjadi mitra dalam pengabdian masyarakat ini adalah para pelaku UMKM di Desa Kerinjing, Kecamatan Tanjung Raja, Kabupaten Ogan Ilir. Metode dalam pelaksanaan kegiatan pengabdian ini adalah ceramah, tutorial aplikasi, dan diskusi. Kata kunci: manajemen; marketplace; SDM; UMKM; desa kerinjing. ABSTRACTBusiness management in micro, small and medium enterprises (MSMEs) is a problem that is often ignored by most MSME entrepreneurs. This problem is caused by the lack of knowledge and managerial skills about the business owned by human resources in the MSMEs. The purpose of this community service is to provide solutions to problems faced by partners, especially in SMEs in Desa Kerinjing, Ogan Ilir, South Sumatra. The main focus in this service is to provide various assistance and training related to the basic principles of good business management, including the empowerment and improvement of MSME human resources competencies through marketplace application training. Disruption of the digital economy and the Covid-19 pandemic are opportunities that should be used by small business entrepreneurs to move to online business. This is in accordance with the program that has been launched by the government, namely "30 million MSMEs go digital by 2024". The target audience who are partners in this community service are MSME entrepreneurs in Desa Kerinjing, Ogan Ilir, South Sumatra. The methods in implementing this service activity are lectures, application tutorials, and discussions. Keywords: management; marketplaces; human resources; MSMEs; desa kerinjing. 

scholarly journals ANALISIS PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA USAHA KECIL MENENGAH (UKM) NARASA ABADI PALU

SIMAK ◽  
2020 ◽  
Vol 18 (01) ◽  
pp. 47-57
Author(s):  
Nadhira Afdalia ◽  
Chalarce Totanan ◽  
Yuldi Mile
Keyword(s):  
Small And Medium Enterprises ◽  
Selling Price ◽  
Medium Enterprises ◽  
The Cost ◽  
The City

Narasa Abadi Small and Medium Enterprises(SMEs) is one of the developing SMEs in the city of Palu. SMEs Narasa abadi producing a variety of snack. The calculation of the Cost Of Goods Manufactured carried out by SMEs is generally still very simple. This study aims to analyze the Cost Of Goods Manufactured in Narasa Abadi because of the importance of determining the Cost Of Goods Manufactured as information for determining selling prices. Based on the results of the analysis of Narasa Abadi still calculating the Cost Of Goods Manufactured in a simple way, information on Cost Of Goods Manufactured used by the Narasa Abadi is not appropriate so that it will affect the selling price and other important decisions

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

Pelatihan Perhitungan Harga Pokok Produksi (HPP) Bagi Pengusaha Laundry Indonesia (HIPLI) Wilayah Jakarta

2021 ◽  
Vol 5 (2) ◽  
pp. 113-120
Author(s):  
Hasnawati Zainal ◽  
Rina Hartanti
Keyword(s):  
Community Service ◽  
Production Cost ◽  
Production Costs ◽  
Selling Price ◽  
Service Program ◽  
Continuous Training ◽  
Study Program ◽  
Knowledge And Skills ◽  
The Cost ◽  
Keywords Cost

The company's success in determining the selling price of its business products is largely determined by the company's success in determining or calculating the production cost. An error in determining the production cost can lead to errors in determining the selling price of the product and finally will impact competitive capability with other similar businesses. The information generated from the calculation of the cost of the product is not only useful in determining the selling price of the product, but it is also useful for companies to analyze the efficiency of production costs and calculating the company's periodic gross profit/loss. The limited knowledge and skills of laundry entrepreneurs who are members of the Indonesian Laundry Entrepreneurs Association (HIPLI) in the Jakarta area encourage the Accounting Study Program, Faculty of Economics and Business, Trisakti University, to collaborate with HIPLI (Indonesian Laundry Entrepreneurs Association) Jakarta area to organize a Community Service program by providing training in Calculation of Cost of Production (HPP). The result of the activities showed that continuous training for the laundry entrepreneurs is needed for the HIPLI member in Jakarta Keywords: Cost of goods production, selling price, direct  material, direct labor, factory overhead  

scholarly journals PEMBERDAYAAN MASYARAKAT PETANI JAGUNG (Zea mays L.) MELALUI PENGEMBANGAN KELOMPOK USAHA BERSAMA (KUBE) MELATI

2019 ◽  
Vol 25 (1) ◽  
pp. 36
Author(s):  
Syam S. Kumaji ◽  
Abubakar Sidik Katili
Keyword(s):  
Community Service ◽  
Joint Venture ◽  
Small And Medium Enterprises ◽  
Service Program ◽  
Is Implementation ◽  
Local Product ◽  
Preparation Phase ◽  
Medium Enterprises ◽  
Snack Products ◽  
And Training

Implementasi program pemberdayaan masyarakat melalui pengolahan jagung melalui kegiatan KKN PPM tahun 2019 dilaksanakan di desa Ilohungayo. Adapun tujuan dari program ini adalah menyerap tenaga kerja, menambah pendapatan masyarakat melalui Usaha Kecil Menengah, meningkatkan kreativitas dan inovasi lokal yang dapat dijadikan produk khas daerah Gorontalo dan meningkatkan nilai jual komoditas Jagung di Desa Ilohungayo, Kecamatan Batudaa Kabupaten Gorontalo. Solusi yang dapat dilakukan yaitu melalui pengolahan bahan mentah jagung menjadi produk yang lezat, bergizi dan disukai serta bisa menjadi produk khas daerah yang dapat bersaing dengan daerah lain. Adapun metode yang digunakan dalam program ini adalah metode penyuluhan dan pelatihan. Program ini bekerja sama dengan KUBE Melati Desa Ilohungayo sebagai mitra dalam pusat pengolahan jagung menjadi stik jagung dan Plaza Amanda Jaya Gorontalo sebagai mitra dalam proses pemasaran produk cemilan. Alur kegiatan meliputi tahap persiapan berupa observasi ke dinas  instansi terkait dan pembekalan mahasiswa KKN-PPM. Kemudian tahap pelaksanaan, yaitu penyuluhan dan pelatihan pada masyarakat di 4 dusun yakni Dusun Ilito, Ilito Barat, Hungayo, Hungayo Timur, dan Hungayo Selatan  yang berpusat di Desa Ilohungayo. Kata Kunci: Pemberdayaan, Produk, Jagung.  Abstract The Implementation of a community service program through the processing of corn through the community service program 2019 is conducted at Ilohungayo Village. This program aims to absorb labors, add community income through small and medium enterprises, improve creativity and local innovation that can be the typical products from Gorontalo and increase the selling value of corn commodities at Ilohungayo Village, Batudaa Sub-district, Gorontalo District. The solution that can be done is through the processing of the raw corn into the delicious, nutritious and preferredproduct as well as to be the typical local product that can compete with products from other areas. The methods used in this program are counseling and training. This program cooperates with Melati joint venture at Ilohungayo village as a partner in the center of corn processing into corn stick as well as Plaza Amanda Jaya Gorontalo as a partner in the marketing process of the snack products. The flow of activities includes a preparation phase in the form of observation to the related institutions and students’ Community Service Program briefing. The next phase is implementation which is counseling and training to the community at 4 orchards; Ilito Orchard, Ilito Barat, Hungayo, Hungayo Timur, and Hungayo Selatan which centered on Ilohungayo Village. Keywords: Empowerment, Product, Corn.

scholarly journals PEMBERDAYAAN UMKM MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK UMKM DI DESA KANGKUNG, KECAMATAN MRANGGEN KABUPATEN DEMAK

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Nurul Imani Kurniawati ◽  
Stacia Reviany Mege ◽  
Riandhita Eri Werdani ◽  
Maya Aresteria ◽  
Kholidin Kholidin
Keyword(s):  
Community Service ◽  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Financial Report ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Training Activities ◽  
Medium Enterprises ◽  
And Training

Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to make financial report has been a problem for UMKM inhibit them to gain loan or investment from financial institutions. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and making simple financial report. This community service is consist of four steps which started by pre survey then followed by UMKM survey, pre training and training activities. After participating in the training, the entrepreneurs have shown understanding about the importance of financial report, and have gained ability to prepare a standard financial report for their business. This community service is expected to be held continuously for the UMKM in Kangkung villageKeywords: Small and Medium Enterprises, UMKM, Financial Report

scholarly journals Strategi Pemasaran dan Pengelolaan Keuangan bagi Usaha Mikro, Kecil dan Menengah di Masa Pandemi Covid-19

2021 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Ayu Ekasari ◽  
◽  
Victor Siagian ◽  
Anita Roosmalina Matusin ◽  
Yuana Jatu Nilawati ◽  
...  
Keyword(s):  
Community Service ◽  
Online Community ◽  
Small And Medium Enterprises ◽  
Online Marketing ◽  
Working Capital ◽  
Training Materials ◽  
Service Activity ◽  
Asking Questions ◽  
Medium Enterprises ◽  
The Cost

Abstract Purpose: This activity aims to provide counselling for micro, small, and medium enterprises affected by the Covid-19 pandemic because they cannot open their stores at Blu Plaza in Bekasi, West Java. The Covid-19 pandemic has affected this community greatly since 2020, and the members of UMKM Blu Plaza asked for advice regarding marketing and financial aspects to survive. Research Methodology: There were seventeen participants counselling was conducted online using Zoom application by giving training materials and asked the participants to be proactive by asking questions and doing some real exercises. Results: The counselling results show that participants are able to do some exercises about working capital and the cost of goods sold. Also, their understanding of selling products via online marketing has improved. The post counselling questionnaire shows that the participants are very interested in the topics and asked for more time to participate in the following community service activity. However, the participant-trainer interaction was not optimal due to the pandemic situation. Future activities can use additional features with the help of information technology to attract more participants. Conclusions: By implementing online community service, counsellors can interact with the participants and ask them to do some exercises. This is a way to increase people’s participation, and results showed that their understanding of the topics increased.

Pengembangan UMKM Dupa Melalui Strategi Marketing Berbasis Kemitraan

PATRIA ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 125
Author(s):  
Endi Sarwoko ◽  
Iva Nurdiana Nurfarida ◽  
Ninik Indawati ◽  
Moh. Ahsan
Keyword(s):  
Marketing Strategy ◽  
Community Service ◽  
Small And Medium Enterprises ◽  
Product Diversification ◽  
Service Activities ◽  
Business Income ◽  
Product Marketing ◽  
Medium Enterprises ◽  
Marketing Cooperation

Abstrak — Kegiatan pengabdian pada masyarakat dilaksanakan di Desa Petungsewu Kecamatan Wagir Kabupaten Malang sebagai Desa Mitra, dengan fokus pada pemberdayaan usaha mikro kecil dan menengah (UMKM) dupa. Masalah yang dihadapi pengrajin dupa di desa Mitra adalah masih menghasilkan dupa mentah, kesulitan pemasaran sehingga pendapatan usaha masih rendah. Tujuan program adalah untuk meningkatkan pendapatan masyarakat pengrajin dupa melalui diversifikasi produk yaitu menghasilkan produk dupa wangi kemasan, dan penerapan strategi pemasaran produk dengan pola kemitraan. Metode yang diterapkan adalah pelatihan dan pendampingan produksi dupa wangi kemasan, penciptaan merek dagang, dan merintis kemitraan dengan pelaku usaha dupa yang sudah berhasil. Pelatihan dan pendampingan dilaksanakan sebagai bagian dari pengembangan hasil produksi atau diversifikasi produk, sehingga tidak hanya memproduksi dupa setengah jadi, tetapi mampu menghasilkan produk jadi dikemas dan siap dijual. Pola kemitraan yang dilakukan dengan cara perdagangan umum dalam bentuk kerjasama pemasaran, produk dari pengrajin dupa dari desa mitra disetorkan kepada pelaku usaha mitra untuk dijual. Hasil kegiatan pengrajin dupa sudah mampu menghasilkan dupa wangi kemasan dengan merk Gunung Katu sebagai produk unggulan, produk dupa wangi Gunung Katu mulai dikenal pasar, dan memperoleh nilai tambah usaha berupa peningkatan pendapatan.Abstract — Community service activities are carried out in Petungsewu Village, Wagir District, Malang Regency as Mitra Village, with a focus on empowering incense micro, small and medium enterprises (MSMEs). The problem faced by incense craftsmen in Mitra village is that it still produces raw incense, marketing difficulties so that business income is still low. The aim of the program is to increase the income of the community of incense craftsmen through product diversification, namely producing fragrant incense packaging products, and implementing a product marketing strategy with a partnership pattern. The method applied is training and mentoring the production of fragrant incense packaging, creating trademarks, and initiating partnerships with successful incense businesses. Training and assistance are carried out as part of the development of production or product diversification, so that not only producing semi-finished incense, but able to produce finished products that are packaged and ready for sale. The partnership pattern is carried out by means of general trading in the form of marketing cooperation, products from incense craftsmen from partner villages are deposited to partner business actors for sale. The results of the incense craftsman activity has been able to produce incense fragrance packaging with the Gunung Katu brand as a superior product, Gunung

scholarly journals Software process improvement in SMEs: A comparative view

2009 ◽  
Vol 6 (1) ◽  
pp. 111-140 ◽  
Author(s):  
Deepti Mishra ◽  
Alok Mishra
Keyword(s):  
Process Improvement ◽  
Small And Medium Enterprises ◽  
Software Process ◽  
Software Process Improvement ◽  
Successful Implementation ◽  
Software Project ◽  
Development Organizations ◽  
Medium Enterprises ◽  
The Cost ◽  
Automation Tools

The majority of software development organizations all over the world are small and medium enterprises. These organizations have realized that it is crucial for their business to improve their processes and working methods but they are lacking the knowledge and resources to do it. Successful implementation of SPI methodologies in small and medium-sized software enterprises (SMEs) is generally not possible because such organizations are not capable of investing the cost of implementing these programs. Limited resources and strict deadlines to complete the projects make it further difficult to implement SPI programs which can also affect quality issues in software project. There are various SPI methodologies to address these issues which have been also deployed in these organizations. In this paper, recent and significant SPI methodologies (OWPL, ASPE-MSC, iFLAP, PRISMS, SPM, MESOPYME) for SMEs are compared and discussed. This will facilitate the maturity of software process improvement in SMEs, standardization and also contribute in the development of automation tools for SPIs in future.

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