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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Journal of Saintech Transfer
Pohan, Annisa Rizkia
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Agriculture, Biological Sciences & Forestry Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Development Prospect Of Households For Coconut Cooking Oil In Galang Sub-District, Deli Serdang Regency Pinem, Nurul Fajriah; Nasution, Delima Lailan Sari; Pohan, Annisa Rizkia
Journal of Saintech Transfer Vol. 4 No. 1 (2021): Journal of Saintech Transfer
Publisher : Talenta Publisher Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jst.v4i1.4962

Abstract

Micro, small and medium enterprises (MSMEs) in Indonesia have a very large and important contribution to the country's economy. MSMEs currently running in the community consist of many fields, one of which is the use of Indonesian agricultural products. Coconut oil can be used as cooking oil, margarine and white butter, a component in soap making and cosmetic formulations. MSMEs making coconut oil have quite a large business opportunity, one of which is the Maida Coconut Cooking Oil Business which is located in Galang District, Deli Serdang Regency. The amount of coconut oil produced is still on a small scale. This is due to very simple equipment, high selling prices, and limited range of marketing strategies. This activity aims to help Maida MSMEs to increase production by providing assistance in the form of equipment and determining the proper cost of goods sold. The results showed that the cost of goods sold obtained before adding tools based on the full costing method was IDR 41,746/L and variable costing was IDR 39,236/L. Meanwhile, after adding equipment based on the full costing method it is IDR 104,211/L and variable costing is IDR 89,757/L.
Prospects for the Development of Coconut Cooking Oil Household Business in Galang District, Deli Serdang Regency Pinem, Nurul Fajriah; Nasution, Delima Lailan Sari; Pohan, Annisa Rizkia
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.675 KB) | DOI: 10.32734/abdimastalenta.v6i2.4790

Abstract

Micro, small and medium enterprises (UMKM) in Indonesia have a very large and important contribution to the country's economy. UMKM currently running in the community consist of many fields, one of which is the use of Indonesian agricultural products. Coconut oil can be used as cooking oil, margarine and white butter ingredients, components in soap making and cosmetic formulations. UMKM producing coconut oil have considerable business opportunities, one of which is the Maida Coconut Cooking Oil Business which is located in Galang District, Deli Serdang Regency. The amount of coconut oil produced is still on a small scale. This is due to very simple equipment, high selling prices, and limited range of marketing strategies. This activity aims to help Maida UMKM to increase production by providing assistance in the form of tools and determining a reasonable cost of goods sold. The results showed that the cost of the product before adding equipment based on the full costing method was Rp. 41,746/L and the variable costing method was Rp. 39,236/L. Meanwhile, after adding tools based on the full costing method, it was Rp. 104,211/L and the variable costing method was Rp. 89,757/L.
Co-Authors Nasution, Delima Lailan Sari Pinem, Nurul Fajriah