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All Journal Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Heni Agustina
Universitas Malahayati
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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PENERAPAN METODE FULL COSTING DALAM MENGHITUNG HARGA POKOK PRODUKSI PADA HOME INDUSTRY TEMPE DI DESA SAWAH, KECAMATAN BREBES, BANDAR LAMPUNG Ritali Evi Mudrikah; Heni Agustina; Laili May Hanifah; Muhammad Sabki; Aris Kurniawan
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v3i1.3673

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih menghadapi berbagai kendala, khususnya dalam pengelolaan biaya produksi. Salah satu permasalahan yang sering terjadi adalah ketidaktepatan dalam perhitungan harga pokok produksi (HPP), yang berdampak pada penentuan harga jual dan keuntungan usaha. Kegiatan ini bertujuan untuk memberikan pemahaman dan pendampingan kepada pelaku usaha tempe dalam menerapkan metode full costing pada home industry tempe di Desa Sawah, Kecamatan Brebes, Bandar Lampung. Metode pelaksanaan meliputi survei awal, penyampaian materi, serta pendampingan langsung dalam menghitung HPP. Hasil kegiatan menunjukkan bahwa sebelum pendampingan, pelaku usaha hanya menghitung biaya bahan baku tanpa memperhitungkan biaya tenaga kerja dan overhead. Setelah penerapan metode full costing, diperoleh total biaya produksi sebesar Rp4.300.000 per hari dengan HPP per unit sebesar Rp4.300. Dengan harga jual Rp5.000 per unit, diperoleh estimasi keuntungan sebesar Rp700.000 per hari. Hasil ini menunjukkan bahwa metode full costing mampu memberikan perhitungan biaya yang lebih akurat serta membantu pelaku usaha dalam menentukan harga jual yang tepat.
Pemetaan Administrasi Partisipatif Sebagai Media Informasi Wilayah Di RW 05 Jurai Siwo Permai Kelurahan Tejo Agung Kota Metro Amelia Oktavia; Heni Agustina; Salsabilla Mutiara Salsa; Riski Amelia; Al Zetta Ramadhani
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 5 No 2 (2026): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v5i2.855

Abstract

A clear administrative map is crucial for helping residents and local administrators understand the boundaries and conditions of their neighborhood. RW 05 Jurai Siwo Permai (JSP)—located in Tejo Agung Urban Village, East Metro District, Metro City—required spatial information to serve as a basis for administrative data. This community service project aimed to create an administrative map for RW 05 using a participatory approach assisted by Google Earth, while also evaluating changes in residents' understanding of administrative maps. The activity took place on August 5, 2026, comprising stages of preparation, participatory mapping, boundary finalization, education, a post-test, and map handover. Twenty respondents provided complete pre-test and post-test data for the analysis of understanding levels. Data analysis involved descriptive statistics, N-Gain calculation, the Shapiro-Wilk normality test, and the Wilcoxon Signed-Rank test using SPSS software. The analysis results showed that the average level of understanding rose from 52.50 in the pre-test to 81.00 in the post-test, reflecting an increase of 28.50 points. The N-Gain score was recorded at 0.60 (60%), falling into the "medium" category. The Wilcoxon test yielded a significance value of < 0.001, indicating a significant difference between the pre-test and post-test results. The project produced an RW 05 map that serves as an information resource for residents and RW administrators. Moving forward, the Tejo Agung Urban Village government could develop and integrate this map into a WebGIS-based geographic information system at the urban village or district level; this would allow boundary and administrative data to be updated, accessed, and utilized to support local administrative governance and regional planning.
Co-Authors Al Zetta Ramadhani Amelia Oktavia Aris Kurniawan Laili May Hanifah Muhammad Sabki Riski Amelia Ritali Evi Mudrikah Salsabilla Mutiara Salsa