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Journal : Jurnal Abdimas Bina Bangsa

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YANG EFEKTIF UNTUK USAHA BUDI DAYA MADU LEBAH TANPA SENGAT/GALO-GALO (TRIGONA SP) PADA CV SHAHABAT MADU DI KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Renil Septiano
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.226

Abstract

The financial report is a file recording money, where the report contains all kinds of transactions involving money, both purchase and sale and credit transactions. This report is made in a certain period, for example every month or every year. It depends on each company's policy. Financial reports are made to determine the company's financial condition. Therefore, the financial manager must make it precise and accurate, and be responsible for presenting the reports that have been made in detail to the superiors. Based on this, we from the Lecturer team do service in the Kuranji Padang area for the business of cultivating stingless bee honey / Galo-galo which is also managed by CV Shahabat Madu. this activity was carried out for approximately 3 hours, by conducting a question-and-answer session between the lecturer team and the honey bee managers regarding how to carry out the recording of financial transactions and financial reports
PENINGKATAN EFISIENSI BIAYA DENGAN ANALISIS VALUE CHAIN PADA USAHA BATIK TANAH LIEK KOTO BARU, KABUPATEN SOLOK, SUMATERA BARAT Elsa Meirina; Mike Kusuma Dewi; Melfia Melfia
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.432

Abstract

One of the handicraft industries in West Sumatra that is currently being activated is the development of the batik industry. One of the developing batik industries is the Tanah Liek batik industry. With the development of the batik industry, the right strategy is needed so that the batik produced has an added value (value) chain in the eyes of consumers. This service activity provides appropriate counseling so that batik craftsmen, especially Tanah Liek batik in the city of Solok, can provide a value chain that has an impact on the profits of batik craftsmen later. Not only the design of the batik pattern that will be highlighted but also the price and quality of the durable product which will be a competitive advantage against other types of batik. The community service activities carried out by the team of lecturers and students aim to provide the right direction in improving profit oriented to the product value chain, namely Tanah Liek batik  
PENERAPAN TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA USAHA “SALA LAUAK” KELURAHAN PURUS-KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Laynita Sari; Renil Septiano; Lisa Amelia Herman
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.836

Abstract

The small and medium business sector (UMKM) is an important pillar in the Indonesian economy. There should be no doubt about its existence, considering that this sector absorbs a lot of labor which has proven to be able to survive in the midst of the storm of the economic crisis and become the driving force of the economy. Currently, UMKM are in a trend that positive with the number continuing to increase every year. This positive trend will have a good impact on the Indonesian economy. One of the business actors that dominates the most is the culinary sector. The culinary delights that will be used as material for this service are sala lauak snacks. In this service activity, we from the team provide education about the application of simple target costing to business actors which will be linked to the turnover generated by producers in 1 day. The application of target costing is based on the difference between the target cost per unit of production and the desired profit margin from the product selling price. Based on this, producers are expected to be able to generate maximum profits and further improve the quality standards of the products they produce