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All Journal Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat
Andi Nurul Tenriwali Hasanuddin
Universitas Negeri Makassar
Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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Edukasi dan Penerapan Sistem Biaya Standar Sebagai Strategi Eliminasi Inefisiensi Produksi UMKM Aisyah Zarkasi; Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Muh. Irshan Sachrir; Andi Reski Nurhikmah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cb63vy38

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan menerapkan sistem biaya standar sebagai strategi eliminasi inefisiensi produk pada UMKM. Mitra menghadapi permasalahan utama berupa ketidakefisienan penggunaan bahan baku karena tidak adanya takaran baku, ketiadaan target biaya tenaga kerja langsung, serta kesulitan mengendalikan biaya overhead yang dicatat secara agregat. Metode pelaksanaan kegiatan menggunakan pendekatan sosialisasi partisipatif yang melibatkan pemilik usaha, perwakilan karyawan bagian produksi, dan karyawan bagian pencatatan bahan baku.  Hasil kegiatan menunjukkan bahwa sosialisasi berhasil meningkatkan pemahaman mitra secara signifikan. Kegiatan sosialisasi biaya standar efektif sebagai langkah awal membangun kapasitas manajerial UMKM menuju pengendalian biaya produksi yang lebih baik dan peningkatan profitabilitas berkelanjutan.
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo AMBARWATI AKIB; NURKHOLIFAH BURHANUDDIN; NURUL EMIL SAFITRI; NADYA ANNISA NASRUDDIN; ANDI NURUL TENRIWALI HASANUDDIN
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
Co-Authors Aisyah Zarkasi Ambarwati Akib Andi Reski Nurhikmah Khaerun Nisa SH Muh. Irshan Sachrir Nadya Annisa Nasruddin Nurkholifah Burhanuddin Nurul Emil Safitri