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All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban JURNAL LENTERA AKUNTANSI Journal of Economics Review (JOER) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Managerial Auditing Research Advances in Taxation Research Advances in Community Services Research Celebes Journal of Community Services Jurnal Akuntansi
Ikhtiari, Kirana
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Agung Durya, Ngurah Pandji Mertha; Purwitasari, Maria Evy; Ependi, Nur Haris; Ikhtiari, Kirana; Syam, Hasnidar
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
Environmental and Economic Empowerment through Ecoprint Training for PKK Members Ikhtiari, Kirana; Azis, Dian Eka Pusvita; Ningsih, Dina Surya; Sadham, Muhammad
Advances in Community Services Research Vol. 4 No. 1 (2026): September - Februari
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.668

Abstract

Purpose: This community service activity aims to empower members of the Padanglampe Village PKK through training in the manufacture of ecoprint products made from local leaves as an effort to preserve the environment and create additional sources of income. The program is designed to improve technical skills, foster ecological awareness, and open up creative economic opportunities based on local potential. Research Design and Methodology: The methods used include socialization, entrepreneurship presentations, demonstrations of ecoprint techniques, hands-on practice in creating motifs on tote bags, and interactive discussions and marketing assistance. The activities are planned for August 2025 with a target of 15–20 PKK members. A participatory approach is used to ensure that participants truly master the skills. Findings and Discussion: This activity improved participants' understanding of the importance of environmentally friendly natural resource management and introduced ecoprint as an easy, economical production technique with high selling value. Participants demonstrated improved skills in producing tote bags with local leaf motifs and gained an understanding of simple branding and marketing processes for marketing environmentally friendly products. Implications: This program has practical implications for empowering rural women, particularly by creating green business opportunities that support sustainable development goals. From a managerial perspective, this program encourages the formation of community-based business groups and the development of market-ready creative products. The results of these activities are expected to strengthen the community's economic independence through sustainable ecoprint businesses.
Co-Authors Abna, Nurul Rafiqa Auliyah Abrar, Nur Alfira Agung Durya, Ngurah Pandji Mertha Ahmad, Muhammad Aldy Ameliana, Yana ARI SUSANTO Azis, Dhea Ananda Azis, Dian Eka Pusvita Azizah Rumadan , Nurul Damayanti, Dwi Selvira Darwis Lannai Dwiyanti, Rismala Entis Sutisna Ependi, Nur Haris Fahira, Andi Nurul Hamzah Ahmad, Hamzah Ibrahim, Fifi Nurafifah Junaid, Asriani Mursalim Muslim Muslim Ningsih, Dina Surya Nurfadila Nurfadila, Nurfadila Nurwahyuni Nurwanah, Andi Purwitasari, Maria Evy Putri F, Annisa Aulia Utami Ramadani, Dinda Ratna Sari Sadham, Muhammad Shaleh, Musliha Suhri, Lutfia Dwi Syam, Hasnidar SYAMSU ALAM Tjan, Julianty Sidik Ummu Kalsum