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

Selling Price ◽

Medium Enterprises ◽

The Cost ◽

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

Pelatihan Akuntansi Biaya dan HPP pada UMKM Desa Wisata Ponggok

Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal ◽

10.33330/jurdimas.v5i1.1102 ◽

2022 ◽

Vol 5 (1) ◽

pp. 13-18

Author(s):

Aryani Intan Endah Rahmawati ◽

Suyatmin Waskito Adi

Keyword(s):

Community Service ◽

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

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

10.32477/jrm.v2i1.164 ◽

2015 ◽

Vol 2 (1) ◽

pp. 75-93

Author(s):

Mudasetia Hamid ◽

Evy Rosalina Widyayanti

Keyword(s):

Human Resources ◽

Poverty Rate ◽

Cultural Centers ◽

Central Java ◽

Tourism Education ◽

The Indian Ocean ◽

Medium Enterprises ◽

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

Cuadernos de Administración ◽

10.25100/10.25100/cdea.2018v34n62.6334 ◽

2018 ◽

Vol 34 (62) ◽

pp. 3-19

Author(s):

Guillen León ◽

Sergio Afcha

Keyword(s):

Factor Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Value Chain ◽

Training Programs ◽

Corporate Management ◽

Medium Enterprises ◽

Corporate Social ◽

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

HUBUNGAN ANTARA RASIO KREDIT BERMASALAH DENGAN RASIO PROFITABILITAS: Studi Empiris pada BPRse-Kota Tangerang Periode 2015

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2is1.52 ◽

2017 ◽

Vol 2 ◽

pp. 179-186

Author(s):

Yohan Henri Wibowo

Keyword(s):

Empirical Evidence ◽

Significant Relationship ◽

Profit Margin ◽

Financial Report ◽

Secondary Sources ◽

Normality Test ◽

Net Profit ◽

Medium Enterprises ◽

The aims of this study is to find empirical evidence, that there is a significant relationship between the Non Performing Loan Ratio is reflected in indicators of Non-Performing Loan (NPL) with a Profitability Ratio that is reflected in the indicators Net Profit Margin (NPM).The collecting of data method is secondary sources from Quarterly Financial Report Rural Banks (hereinafter referred to as BPR) as the city of Tangerang. The sample in this study is BPRin Kota Tangerang are categorized as Micro, Small and Medium Enterprises (hereinafter referred to as SMEs). The hypothesis was tested by normality test and linear regression, The results of the study are not found empirical evidence that there is a significant relationship between Non-Performing Loan Ratios were reflected in NPL with Ratio Profitability indicators are reflected in indicators of NPM.These results indicate that required the mediating factor, namely the Contractual Interest Income from Loans and Expenses of Assets Allowance (hereinafter referred PPAPWD) Keywords: Non-Performing Loan, Net Profit Margin

Software process improvement in SMEs: A comparative view

Computer Science and Information Systems ◽

10.2298/csis0901111m ◽

2009 ◽

Vol 6 (1) ◽

pp. 111-140 ◽

Cited By ~ 25

Author(s):

Deepti Mishra ◽

Alok Mishra

Keyword(s):

Process Improvement ◽

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.

SERVICE IMPLEMENTATION OF CONSUMER INTEREST IN TEBING TINGGI BUSINESS CLINIC SUMATERA UTARA

International Journal of Research -GRANTHAALAYAH ◽

10.29121/granthaalayah.v8.i9.2020.1387 ◽

2020 ◽

Vol 8 (9) ◽

pp. 200-208

Author(s):

M. Umar Maya Putra ◽

Syafrida Damanik

Keyword(s):

Research Result ◽

Service Needs ◽

Ratio Data ◽

International Exhibitions ◽

The Government ◽

Medium Enterprises ◽

The Cost ◽

The Relationship

This research begins with the development of MSMEs (Micro, Small and Medium Enterprises) which is an illustration of strengthening regional potential. Developing MSMEs can improve services to consumers in order to create buying interest. The benchmarks that are assessed through the level of confidence in a product directly aim to analyze customer interest. In this study, it is explained that customer interest is product quality, service quality, price, and cost which are closely related to meeting the service needs of the Tebing Tinggi Business Clinic (KLIBI) assisted them. The method used is the canonical analysis method which is a multivariate model that studies the relationship between the dependent variable set varied from the independent variable set. The data characteristics for canonical correlation are metric data, namely interval or ratio data. The research result gained that responsiveness and concern give the significant effect on the cost so that customers want to buy continuously. For the recommendation, The Government needs to improve the quality of product endorsement among Tebing Tinggi and Indonesian consumers by making the program business promotion and international exhibitions through KLIBI.

External Funding And The Development Of Small And Medium-Sized Businesses In The City Of Makassar (Indonesia): An Explanatory Quantitative Study

10.48082/espacios-a20v41n49p09 ◽

2020 ◽

Vol 41 (49) ◽

pp. 104-113

Author(s):

Salmiyah THAHA ◽

◽

Chalid I. MUSA ◽

Basril BADO ◽

◽

...

Keyword(s):

Data Collection ◽

Quantitative Study ◽

Structural Equation ◽

Primary Data ◽

Survey Method ◽

External Funding ◽

Medium Enterprises ◽

The City ◽

Small And Medium Business

Academics are interested in exploring small and medium business actors both from a macro perspective that examines external factors in developing small and medium business actors, as well as from a micro perspective on internal determinants that contribute to the performance for small and medium enterprises. The purpose of this study was to analyze the effect of entrepreneurial character on external funding and the development of small and medium business actors. This research is a quantitative study that explains the influence of exogenous variables on endogenous variables. Research location in the city of Makassar, South Sulawesi. The population in this study were 136 entrepreneurs who made loans to banks (State-owned enterprises) in the city of Makassar. The sampling of this study used the census sampling method (saturated sample). The data collection method uses a survey method with primary data collection in the form of a questionnaire. Data analysis techniques using structural equation modelling. The results showed that the entrepreneurial character variable had a significant effect on external funding and the development of small and medium business actors. Therefore, based on research findings, efforts to enhance the development of small and medium business actors in further research can develop further models.

Identifikasi Hambatan Penerapan Lean di Usaha Kecil dan Menengah (UKM)

Organum: Jurnal Saintifik Manajemen dan Akuntansi ◽

10.35138/organum.v4i2.164 ◽

2021 ◽

Vol 4 (2) ◽

pp. 107-124

Author(s):

Mochammad Rifky Pamungkas ◽

Erna Maulina ◽

Margo Purnomo

Keyword(s):

Structural Model ◽

Future Research ◽

Small Contribution ◽

Lean Implementation ◽

Study Approach ◽

Management Commitment ◽

Medium Enterprises ◽

Today's world competition has increased the pressure on Small and Medium Enterprises (SMEs) to adopt lean implementations. The purpose of this study is to make a small contribution by exploring the Lean Implementation Barrier (LIB) in SMEs through three case studies of SMEs in the city of Bandung. A case study approach is used and followed by the Interpretative Structural Model (ISM) in order to see the inter-LIB relationship. The results of this study indicate that lack of management commitment and leadership, lack of employee involvement and lack of resources are the main obstacles to lean implementation in SMEs in Indonesia. Moreover, poor communication among various levels within the company and inadequate dissemination of knowledge about the benefits of lean also create barriers to lean implementation. The implication of this research is to strengthen and expand information related to research on the application of lean in SMEs, especially the results of the identified barriers that can assist SMEs in implementing lean or future research in developing and identifying barriers to implementing lean in SMEs.

Malaysia Private Entity Reporting Standard (MPERS) adoption for SMEs: Insights from Accounting Practitioners in Malaysia

Business and Economic Research ◽

10.5296/ber.v10i2.16847 ◽

2020 ◽

Vol 10 (2) ◽

pp. 104

Author(s):

Nurul Nazlia Jamil ◽

Nathasa Mazna Ramli ◽

Ainulashikin Marzuki ◽

Nurul Nadiah Ahmad

Keyword(s):

Cost Effective ◽

Business Environment ◽

Reporting Standard ◽

Effective Manner ◽

Accounting Practitioners ◽

Inherent Problem ◽

Private Entity ◽

Medium Enterprises ◽

The Cost

Small and medium enterprises (SMEs) have very significant contribution to economic growth of the countries as more than 95% of companies worldwide and employment are represented by the SMEs industries. Therefore, in increasing the harmonization of reporting standard of SMEs, Malaysia is moving aggressively towards the efforts by introducing the Malaysian Private Entity Reporting Standard (MPERS) for SMEs starting from 1st January 2016 onwards. MPERS is seen to bring opportunities to the business as it is adoption of international standard that has been designed to fits the local needs and the customization to the Malaysian business environment could ensure comparability of the locals with the international business. Hence, this research attempt to 1) examine the perceptions of accounting practitioners on MPERS implementation and 2) identify the problems encountered in applying MPERS in SMEs. This study provides pioneering evidence on the problems of the practitioners encountered when applying the MPERS through the 176 questionnaires survey that have been distributed to the accounting practitioners that involve with MPERS implementation for SMEs in Malaysia. The insights and perceptions obtained highlighting new dimensions to the inherent problem such as issues of consistency and guidance in applying the MPERS with the cost-effective manner. Thus, the issues of differences in judgements among the practitioners become a phenomenon in relation to the application of MPERS for SMEs. The findings of this study are of interest to standard setters and SMEs stakeholders in Malaysia and other countries.

Application of Logistical Balancing Method in Manufacturing and Assembly Line

Materials Science Forum ◽

10.4028/www.scientific.net/msf.626-627.699 ◽

2009 ◽

Vol 626-627 ◽

pp. 699-704

Author(s):

Yuan Zhang

Keyword(s):

Assembly Line ◽

Program Cost ◽

Iterative Computation ◽

Low Efficiency ◽

Medium Enterprises ◽

The Cost ◽

Short Time ◽

The Way

In view of low efficiency and high cost during the operation of the manufacturing and assembly line to redistribute workpieces, this paper presents a logistical balancing method based on time and costs in manufacturing and assembly line. The workpieces are selected in a short time by use of database and spreadsheet. The iterative computation will stop when the expense is higher than benefit. This method is especially suitable for the small and medium enterprises which can not burden the re-program cost. An example about Harbin HBC Value Co. Ltd is given to explain the logistical balancing method. The results show that the implementation of this logistics balancing method offer the way to improve the efficiency of vacant time by 62.6% and the cost of product is reduced greatly.