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All Journal Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital JIAR
Laili May Hanifah
Universitas Malahayati
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
PENGARUH IMPLEMENTASI MARKETPLACE DAN DIGITALISASI UMKM TERHADAP KESEJAHTERAAN PELAKU UMKM (STUDI KASUS PADA SEKTOR UMKM DI KOTA BANDAR LAMPUNG) Apip Alansori; Ruli Eko Haryanto; Angelina Faleria; Fadly Muhammad Yahya; Laili May Hanifah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.493

Abstract

The purpose of this study is to investigate how marketplace and digitalization affect the welfare of MSMEs in Bandar Lampung City. This research uses a qualitative descriptive methodology and includes in-depth interviews, field observations, and documentation with MSME actors from various industries, including trade, services, and culinary. According to the findings, MSME actors can increase their income, expand market reach, and increase their business awareness by utilizing digital platforms such as Shopee, Tokopedia, and social media. However, the digital transformation process is still hampered by several problems such as low digital literacy, lack of training, poor infrastructure, and lack of funding. By emphasizing not only the economic aspects but also the psychological and social aspects of entrepreneurs' well-being, the study helps in the creation of digitalization strategies for MSMEs. The qualitative techniques used in this study, which provide a more complete picture of the welfare of MSME actors by describing their real experiences and perspectives during the digital transition process, are what make them innovative. Keywords: MSMEs, digitalization, marketplace, welfare, qualitative research
Co-Authors Angelina Faleria Apip Alansori Aris Kurniawan Fadly Muhammad Yahya Heni Agustina Muhammad Sabki Ritali Evi Mudrikah Ruli Eko Haryanto