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 Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

2020 ◽  
Vol 11 (1) ◽  
pp. 26
Author(s):  
Immas Nurhayati
Keyword(s):  
Community Service ◽  
Production Cost ◽  
Real Data ◽  
Production Costs ◽  
Primary Data ◽  
Calculation Results ◽  
Main Production ◽  
Cost Of Production ◽  
The Cost

<p class="Normal1">The purpose of this study is to determine the main of production cost using the full costing method. The full costing method is one of the methods used in determining the cost of production by taking into account all components of production costs, both fixed and variable costs so that the calculation results are more precise and detailed. This research was conducted in a group of Jipang cake craftsmen in Antajaya Village, Tanjung Sari District, Bogor Regency. The data processed in this study are primary data obtained from the source directly based on real data recorded during the practice or simulation of making Jipang cake at the research location and community service. Based on the calculation, the results of the production cost of Jipang cake based on the full costing method is Rp. 472.15 or rounded to Rp. 500 per pcs.</p>

scholarly journals KAJIAN USAHATANI BAWANG MERAH DENGAN PAKET TEKNOLOGI GOOD AGRICULTURE PRACTICES

2017 ◽  
Vol 20 (1) ◽  
pp. 13
Author(s):  
Sortha Simatupang ◽  
Tumpal Sipahutar ◽  
Andriko Noto Sutanto
Keyword(s):  
Competitive Advantage ◽  
Production Cost ◽  
Farming System ◽  
Production Costs ◽  
Selling Price ◽  
System Perspective ◽  
Gap Technology ◽  
The Cost ◽  
On Farm ◽  
North Sumatra

<p>Shallot Farming With Good Agriculture Practices Technology Package. The productivity of shallot at the farmer level in Dolok Silau Sub district, North Sumatera Province is still low that is 4-5.25 ton/ha. The area of shallot cultivation in North Sumatra continues to decrease, because the selling price of tubers often harms the farmers. This study aimed to determine the increase shallot productivity using Good Agriculture Practices (GAP) technology package. This assessment was an adaptive research in a farming system perspective with On Farm Client Oriented Adaptive Research (OFCOAR) approach. The assessment was carried out in three farmer groups in Sarang Padang Village, Dolok Silau Sub-district, North Sumatera Province, 2016. The total area of shallot farming was 1500 m2 . The GAP technology package increased production costs per hectare, but the cost of shallot production per kg became cheaper, equal to (58%) of the farmer's technological costs. B/C of GAP package was 3.21 or this value was higher than the farmer technology package by 0.60. The addition of one unit of production cost to the GAP technology package could increase revenue by 7.29 times the revenues earned by the usual technology applied by farmers. The analysis of competitive advantage showed that the minimum selling price of shallot was 6,844.9 IDR/kg. Farmers still gain a competitive advantage from shallot farming activities at production rate of 17 ton/ha with the application of GAP technology.</p><p>Keywords: shallot, package technology, GAP, production cost, revenue </p><p>ABSTRAK</p><p>Produktivitas bawang merah di tingkat petani di Kecamatan Dolok Silau, Provinsi Sumatera Utara masih rendah yaitu 4-5,25 ton/ha. Luas pertanaman bawang merah di Sumatera Utara terus berkurang, karena harga jual umbi yang sering merugikan petani. Kajian ini bertujuan untuk mengetahui peningkatan produktivitas bawang merah menggunakan paket teknologi Good Agriculture Practices (GAP). Pengkajian ini merupakan penelitian adaptif dalam perspektif sistem usahatani dengan pendekatan On Farm Client Oriented Adaptive Research (OFCOAR). Pengkajian dilaksanakan pada tiga kelompok tani di Desa Sarang Padang, Kecamatan Dolok Silau, Sumatera Utara, 2016. Luasan pertanaman bawang merah masing-masing kelompok tani 1500 m2 . Paket teknologi GAP tersebut meningkatkan biaya<br />produksi per hektar, tetapi biaya produksi bawang merah per kg menjadi lebih murah sebesar (58%) dari biaya teknologi petani. B/C paket GAP sebesar 3,21 atau nilai ini lebih tinggi dibandingkan paket teknologi petani sebesar 0,60. Penambahan satu satuan biaya produksi pada paket teknologi GAP dapat meningkatkan pendapatan sebesar 7,29 kali dari pendapatan yang diperoleh dengan teknologi yang biasa diterapkan petani. Analisis keuntungan kompetitif menunjukkan bahwa harga jual minimal bawang merah sebesar Rp6.844,9/kg. Petani masih memperoleh keuntungan kompetitif dari kegiatan usahatani bawang merah pada tingkat produksi 17 ton/ha dengan penerapan teknologi GAP.</p><p>Kata kunci: bawang merah, paket teknologi, GAP, biaya produksi, keuntungan</p>

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

CLASS ACTION RESEARCH (CAR) TRAINING FOR TEACHERS IN SDN GAYUNGAN II SURABAYA

2020 ◽  
Author(s):  
Danang Prastyo ◽  
Rarasaning Satianingsih ◽  
Ida Sulistyawati ◽  
Arif Mahya Fanny
Keyword(s):  
Elementary School ◽  
Action Research ◽  
Elementary School Teachers ◽  
Community Service ◽  
Class Action ◽  
Research Writing ◽  
School Teachers ◽  
Service Program ◽  
Study Program ◽  
Classroom Action Research

Professional teachers can be seen from the ability of teachers to produce quality Classroom Action Research (CAR). If seen not all teachers are able to produce research in accordance with CAR standards. Through Community Service Program, Unipa Surabaya PGSD Study Program with the theme of Classroom Action Research Writing (CAR) for Elementary School Teachers in Gayungan II Elementary School in Surabaya is expected to help teachers in producing quality CAR. From the results of the training that has been carried out, it seems that the enthusiasm of the SDN Gayungan 2 Surabaya teacher in following the CAR was very good. The majority of participants felt they needed to get CAR training. Participants feel the benefits after receiving CAR training.

PENGEMBANGAN KREATIVITAS ANAK ASUH BERBASIS TI DALAM MENANAMKAN NILAI WIRAUSAHA PADA ASRAMA PUTERA PANTI ASUHAN YATIM PIATU DAN DHU’AFA YAYASAN AL-ASHR BANJARMASIN

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Erfan Karyadiputra ◽  
Galih Mahalisa ◽  
Abdurrahman Sidik ◽  
Muhammad Rais Wathani
Keyword(s):  
Community Service ◽  
Service Program ◽  
Knowledge And Skills ◽  
The Future ◽  
Design Skills ◽  
The City

The problems faced by the children of Banjarmasin Al-Ashr Orphanage are almost the same as those faced by other orphanages in the city of Banjarmasin, namely, lack funds and personnel or volunteers who help and guide orphanage children to develop their skills and creativity as a provision in carrying out life after the completion of the orphanage. The purpose of this community service program is to make the children of the Al-Ashr Orphanage have a strong and more independent motivation by providing them with the knowledge and skills they will use to prepare themselves for the future. While the target of this activity is to make the children of the Al-Ashr Orphanage have design skills in making invitations, brochures, and banners as well as online businesses. The method used is training and guidance, where training is carried out with presentations and practices.

PELATIHAN IDENTIFIKASI FORMALIN DAN BORAKS PADA MAKANAN SECARA SEDERHANA DI KELURAHAN PAMIJEN KABUPATEN BANYUMAS

2021 ◽  
Vol 1 (1) ◽  
pp. 17-21
Author(s):  
Adita Silvia Fitriana ◽  
Sri Royani
Keyword(s):  
Community Service ◽  
Family Members ◽  
Food Samples ◽  
Service Program ◽  
Easy Method ◽  
Food Preservatives ◽  
Knowledge And Skills ◽  
The Impact

Formalin and borax are dangerous chemicals that are often misused as food preservatives. Various inspections have been carried out to minimize the use of formalin and borax in food, but there are still many formalin and borax in foods. The community, especially housewives, should have the ability to identify the presence of formalin and borax in food in order to protect family members from the exposure of those chemicals. Housewives in Pamijen Sub-District do not have knowledge and skills to identify formalin and borax content in food yet. Through this community service program, housewives in Pamijen Sub-District are expected to be able to test formalin and borax content in food independently. The program began with counseling about the food characteristics that contains formalin and borax; and the impact on health. This program continued with training on how to identify and practicing on how to detect formalin and borax in some food samples with a simple and an easy method. The results indicate that this program can increase patricipants’ knowledge about formalin and borax; and skills to identify them. Keywords: preservatives, formalin, borax, food

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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