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All Journal Jurnal Ilmiah Manajemen Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan DEVOTE: Jurnal Pengabdian Masyarakat Global EJOIN : Jurnal Pengabdian Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Informatika Kesatuan Jurnal Riset Ilmiah
Jasmadeti, Jasmadeti
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Journal : Jurnal Abdimas Dedikasi Kesatuan

 1 
PKM ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM MENETAPKAN HARGA JUAL Hannifah, Sul; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 1 (2021): JADKES Edisi Januari - Juni 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.478

Abstract

Peranan Usaha Mikro, Kecil dan Menengah (UMKM) di perekonomian nasional terhitung cukup besar, pelaku UMKM diharapkan mampu bertahan di negeri sendiri, serta bersaing di pasar global. Manajer perusahaan harus mampu mengambil keputusan-keputusan yang terbaik berkaitan dengan peningkatan laba usaha. Laba yang diharapkan perusahaan bergantung pada perhitungan harga pokok produksi yang benar. Perhitungan harga pokok produksi merupakan bagian penting dalam perusahaan karena berpengaruh untuk menetapkan harga jual dan laba suatu produk. Untuk menghindari kesalahan yang terjadi di dalam memperhitungkan harga pokok produksi dan harga jual diperlukan metode yang tepat, metode yang tepat digunakan adalah metode full costing karena metode ini memperhitungkan semua unsur biaya produksi, yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Tujuan PKM ini adalah untuk mengetahui perhitungan biaya produksi dalam menetapkan harga jual. PKM dilakukan di UMKM Mulyadi Shoes yang beralamat di Kampung Sindang Barang Desa Pasir Eurih, Kecamatan Taman Sari RT/01 RW/04. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan studi kepustakaan. Metode yang digunakan adalah deskriptif kualitatif. Hasil PKM menunjukkan, berdasarkan metode perhitungan UMKM harga pokok produksi yang dikeluarkan per unit adalah sebesar Rp 16.075,00. Sedangkan dengan metode full costing, harga pokok produksi yang sesungguhnya adalah Rp 16.337,00. Pengusaha menetapkan harga jual per unit adalah sebesar Rp 18.000,00. Sedangkan harga jual dengan konsep biaya total dengan metode full costing adalah sebesar Rp 18.713,00. Maka, dapat disimpulkan bahwa terdapat perbedaan perhitungan harga pokok produksi dan harga jual dari kedua metode tersebut. Oleh karena itu, sebaiknya perhitungan harga pokok produksi dan harga jual lebih baik menggunakan metode full costing, karena dengan menggunakan metode full costing hasil perhitungannya akan lebih akurat.
Penerapan Akuntansi Biaya Berdasarkan Job Order Costing Dalam Menentukan Harga Pokok Produksi Dan Harga Jual Pada Pabrik Sofa Z Furniture Sitompul, Syakinah Tri Mai Lola; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol 2 No 2 (2021): JADKES Edisi Juli - Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i2.781

Abstract

Perhitungan harga pokok produksi menjadi biaya yang penting dalam penetapan harga jual, jika perhitungan yang dilakukan tidak tepat maka akan berdampak pada perhitungan harga pokok produk yang terlalu besar atau terlalu kecil yang akan menimbulkan gain or loss pada perusahaan dan juga akan berpengaruh terhadap daya saing. Pabrik sofa Z Furniture adalah EMKM yang bergerak dalam bidang produksi mebel dan furniture. Produk yang dihasilkan beraneka ragam antara lain sofa, kitchen set, spring bed dan berbagai macam jenis furniture lainnya dengan bahan baku berkualitas. Pabrik sofa Z Furniture belum menerapkan akuntansi biaya berdasarkan job order costing kedalam proses produksinya. Penggolongan biaya dalam penentuan harga jual nya hanya dilakukan berdasarkan pehitungan yang sederhana. Sistem perhitungan harga pokok produksi yang disarankan untuk digunakan oleh Pabrik sofa Z Furniture adalah sistem perhitungan biaya berdasarkan pesanan (job order costing). Kegiatan PKM ini bertujuan melakukan pendampingan tentang bagaimana penerapan job order costing yang diterapkan pada Pabrik Sofa Z Furniture dapat menghasilkan perhitungan harga pokok produksi yang akurat bagi emkm tersebut sehingga akan berpengaruh terhadap penetapan harga jual yang tepat dalam rangka memenuhi persaingan furniture di Indonesia.
PKM Analisis Perhitungan Biaya Produksi Dalam Menetapkan Harga Jual Pada UMKM Mulyadi Shoes Hannifah, Sul; Jasmadeti, Jasmadeti; Sutomo, Had
Jurnal Abdimas Dedikasi Kesatuan Vol. 2 No. 1 (2021): JADKES Edisi Januari 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v2i1.478

Abstract

The role of micro, small, and medium-scale enterprises in the national economy is considerable, it should be expected to sustain it self at country, and it should compete in global markets. Company managers must be able to make the best decisions related to the increasing profits. The profit expected by the company depends one the calculating of the correct cost of production. The calculations of the cost of production are an important part of the company because it influences the selling price and profit a product. To avoid the errors that are occurring within calculating the underlying price of production and selling price requires the right method, the appropriate method used is the full costing method, because it takes into account all the elements of production cost, consisting of raw material costs, direct labor costs, and manufacturing overhead costs. The purpose of this study was to determine the calculation of production costs in determining the selling price. The author conducts research at UMKM Mulyadi Shoes located at Kampung Sindang Barang Desa Pasir Eurih, Kecamatan Taman Sari RT/01 RW/04. The techniques of data collection were interviews, observation, and literature studies. The method used in this study was a qualitative descriptive. The result of the study showed that based on the UMKM method, the cost of goods manufactured per unit was Rp 16.075,00. Whereas with the full costing method, the actual cost of production was Rp 16.337,00. The entrepreneur sets the selling price per unit was Rp 18.000,00. Whereas the selling price with the concept of total cost with the full costing method is as large was Rp 18.713,00. Then, it can be concluded that there was differences in the calculating of the production cost and the selling prices of the two methods. Therefore, it is better to calculate the cost of goods manufactured and the selling prices better using the full costing method, because using full costing methods his calculation whould be more accurate.   Keywords: Cost Of Goods Sold and Selling Price
Pendampingan Penyusunan Pelaporan Keuangan UMKM Kabupaten Bogor Jasmadeti, Jasmadeti; Tartilla, Nilda; Amrulloh, Amrulloh
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1719

Abstract

The aim of PKM is to provide knowledge and assistance regarding recording financial reports in accordance with applicable accounting standards. In this case, it is based on the lack of understanding and knowledge possessed by MSMEs in the District. Bogor. The solution we implement in PKM activities related to existing problems is to provide knowledge and skills regarding organized financial recording and compiling financial reports and making financial reports in accordance with applicable accounting standards. In implementing this PKM, the mentoring methods we use are (1) The preparation and socialization stage related to the preparation of training materials and determining easy and enjoyable delivery methods, (2) The implementation stage of assistance in preparing financial reports, namely introducing the concept of recording, preparing and producing related financial reports. financial transactions that occur in UMKM Kab. Bogor aims to provide direct experience related to how to record and journal MSME financial transactions. (3) The third stage of monitoring aims to see the achievement of the targets of the PKM program being carried out. The target to be achieved is to increase understanding in recording, compiling and producing financial reports in accordance with applicable accounting standards.   Keywords: Financial Reports, MSMEs
Pendampingan Perhitungan Harga Pokok Produksi Dan Penentuan Harga Jual Produk Umkm Nisda Cemilan Pangan Lokal Jasmadeti, Jasmadeti; Nadidah, Nadidah
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2443

Abstract

Determining the selling price of a product is very important for a company because it affects the profits and losses obtained by the company. Profits in a company are obtained from the selling price of the product which can cover the costs incurred in producing the product. Calculating the cost of production is a way to determine the right selling price for a company. The cost of production is the total costs incurred during the production process to process raw materials into products that are ready to be sold. The aim of this research is to determine the calculation of the cost of production of Egg Rolls at the UMKM Nisda Snacks Local Food calculations in determining the selling price of Egg Rolls. It is known that in calculating the cost of production, the company takes into account direct labor costs which are not in accordance with cost accounting standards and several other cost elements which are not taken into account in calculating the cost of production. The results of this research show that the cost of production of Egg Rolls at UMKM Nisda Local Food Snacks not yet in accordance with cost accounting standards so that the selling price set is lower than the selling price calculated according to cost accounting standards. The calculation of the cost of production carried out by UMKM Nisda Local Food Snacks is not yet detailed. The selling price calculation used by UMKM Nisda Snacks Local Food is also still not correct, which causes the company to experience deficiencies in charging the cost of production which has an impact on determining the selling price which is lower than what was actually expected. Keywords: Cost Accounting, Cost of Goods Production, Selling Price.
Pendampingan Perhitungan Harga Pokok Produksi Dan Harga Jual Pada Rumah Tempe Indonesia Fardilah, Siti Zahratun; Jasmadeti, Jasmadeti
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2449

Abstract

One of the problems that is often faced by UMKM is the calculation of production time which makes management look bad. The calculation of the cost of production is very helpful in determining the selling price of a product, so the company must calculate the cost of production first. After the cost of production is obtained, the company can determine the selling price of the products sold to customers. Determining the selling price that is not right can cause losses if the selling price is too low and cannot cover the production costs that have been incurred . The location that is the object of this review is Rumah Tempe Indonesia. This research is expected to provide an overview of the calculation of the cost of goods manufactured and the determination of the selling price correctly in accordance with applicable accounting rules. Rumah Tempe Indonesia (RTI) is one of the UMKM engaged in the tempe processing industry which is owned by KOPTI Bogor Regency. The results of this review indicate that the cost of production of tempe bacem according to Rumah Tempe Indonesia is not in accordance with cost accounting standards so that the selling price is set lower than the selling price calculated according to cost accounting standards. The calculation of the cost of production carried out by Rumah Tempe Indonesia is not yet detailed, so the profit generated is not maximized. The calculation of the selling price used by Rumah Tempe Indonesia is also not correct because the price set is in accordance with market competition prices while the selling price calculation is according to accounting standards which is higher than the calculation of Rumah Tempe Indonesia.   Keywords: Cost, Cost of Production, Selling Price
Co-Authors Alpaidah, Alvi Amanda, Shanya Amrulloh Amrulloh Budiasih, Indina FAIZATUN, FAIZATUN Fardilah, Siti Zahratun Gumilar Adhi Nugroho Hakim, Zainur Rahman Hannifah, Sul Heti Herawati Larasinta, Nadia Marselly, Marselly Marwati, Umi Nadidah, Nadidah Nilda Tartilla, Nilda Okta, Fauzia Noprima Oktaviana, Nur Shinta Pratita, Rasta Naya Putri, Wulan Wahyuni Rossa Rachman, Rachmawaty Rahmat, Andy Sari, Intan Pertama Sitompul, Syakinah Tri Mai Lola Sudradjat Sudradjat Sutomo, Had Wahyuni, Wulan