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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Keperawatan Jiwa (JKJ): Persatuan Perawat Nasional Indonesia Infotech Journal JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Jurnal Ilmiah Mahasiswa Pendidikan Biologi Seminar Nasional Teknologi Informasi Komunikasi dan Industri JURNAL SWARNABHUMI Awang Long Law Review Acuity : Journal of English Language Pedagogy, Literature and Culture Health Care : Jurnal Kesehatan Intervensi Komunitas: Jurnal Pengabdian Masyarakat JPKM (JURNAL PENGABDIAN KEPADA MASYARAKAT) UNTAN Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Matua Jurnal Ikhtisar: Jurnal Pengetahuan Islam Jurnal Ilmu Kebidanan dan Kesehatan JURNAL TALENTA Jurnal Dunia Pendidikan Journal of Social And Economics Research Journal of Community Service Cendekiawan: Jurnal Pendidikan dan Studi Keislaman Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Ekasakti Matua Jurnal Manajemen Jurnal Point Equilibrium Manajemen dan Akuntansi Accounting Studies and Tax Journal Jurnal Intelek Insan Cendikia journal of social and economic research Jurnal AFIAT OBOR: Oikonomia Borneo
Novi Yanti
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PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP), HARGA POKOK PENJUALAN (HPPJ), BREAK EVEN POINT (BEP) BAGI UMKM DI KOTA SAMARINDA Novi Yanti; Nadiya Yunan; Firmansyah Firmansyah; Anggi Oktawiranti; Meutia Layli; Novita Dewi Lagim; Alwan Alwan
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian lokal, khususnya di Kota Samarinda. Namun, banyak pelaku UMKM yang belum memiliki pemahaman dan keterampilan yang memadai dalam pengelolaan keuangan, terutama terkait perhitungan Harga Pokok Produksi (HPP), Harga Pokok Penjualan (HPPJ), dan Break Even Point (BEP). Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan UMKM melalui pelatihan praktis dan teoritis mengenai ketiga konsep tersebut. Pelatihan melibatkan 10 UMKM dan dilaksanakan dengan pendekatan ceramah, simulasi perhitungan, serta diskusi interaktif. Hasil kegiatan menunjukkan bahwa pelaku UMKM mengalami peningkatan pemahaman dalam menentukan harga jual yang kompetitif, mengelola laporan keuangan sederhana, serta merumuskan strategi penjualan berdasarkan analisis BEP. Kegiatan ini diharapkan mampu memperkuat daya saing dan keberlanjutan UMKM melalui pengambilan keputusan bisnis yang lebih tepat dan berbasis data.
HOUSEHOLD AND BUSINESS FINANCIAL MANAGEMENT TRAINING FOR FISHING COMMUNITIES Teti Chandrayanti; Novi yanti; Danyl Mallisza; Rice haryati; Delvianti, Delvianti; Salfadri, Salfadri; Yulia Syafitri; Rizka Hadya; Yulistia, Yulistia; Yuli Ardiany; Rina Asmeri; Andre Bustari
Journal of Community Service Vol 8 No 1 (2026): JCS, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v8i1.447

Abstract

Fishing communities frequently face financial instability caused by fluctuating income cycles that are highly dependent on natural conditions and fishing seasons. The core problem is not the absence of income, but the lack of understanding and skill in managing cash flow, the absence of separation between business capital and household finances, and heavy reliance on informal moneylenders during the off-season (masa paceklik). This Community Service Program (PKM) aimed to provide practical financial-management education and training for the Balik Saiyo Fishing Group in Kelurahan Teluk Kabung Tengah, Bungus Teluk Kabung, Padang City. The activity involved 40 participants, consisting of 15 lecturers as facilitators and 25 members of the fishing community and coastal families as the main target group. The method combined interactive socialization, training in simple daily cash recording, and the introduction of an income-allocation pattern together with an emergency-fund strategy. Program success was assessed qualitatively through facilitator observation and participant feedback during practice and discussion sessions. The results show an improved understanding among participants in separating working capital from consumption needs, in applying a 40%-30%-20%-10% cash-allocation scheme, and in building the habit of saving to face the off-season.
Co-Authors . Mudatsir Aan Adriansah Afrida Sriyani Harahap Agung Malik’aiman Agus Sumarno Agus Sutardjo Agus Sutarjo Agussali M Agussalim Agussalim M Agussalim, M Ahmad Sahat Perdamean Alwan Alwan Amanah, Fisa Andika Triansyah Andre Bustari Andrianto Andrianto Anggi Oktawiranti Anggia Mardaleni Anik Rokhayah Aprimadhani, Lesti Ardiansyah Saputra Ardiany, Yuli Arrita Nurmaida Aulia Yunus Bakkareng Bakkareng, Bakkareng Cici Erika Damanik, Emeliya Sukma Dara Danu Unggul Ardiyanto Danyl Mallisza Deby Yanthina Dekriani Yusela Delvianti Deni Puji Hartono Deri Kurniawan Desti Puswati Devita, Yeni Dheya Vortuna Dina Adawiyah Dista, Putri Buolqis Donny Hendra Doran Supater Eggy P Eka Malfasari Eka Pandu Cynthia Eka Supriatna Eka Yulianti Eva Santi Hutaosoit Eva Santi Hutasoit Fakhrudian Hardi Fina Indah Putri Firmansyah Fitri Insani Fitria Sinta Demara Fitry Erlin Frica A Ambarwati Gina Sua mj Gusni Warnita Helfa Septinar, Helfa Hendri Saputra Herkulanus Egi Januweri Hia, Yupiter Kristian Hidasari, Fitriana Puspa Ismawati Sitorus Ivonne Ayesha Jenifer Jessica Jhon Rinaldo Julfina Kartina Pakpahan Lise Prangka Genita M Fadhli Ihsan M. Hubbal Khair Makkuradde, A. Syahrum Marco Van Soni Meutia Layli Muhammad Fachrurrozi Bafadal Nadya Afriliya Nadya Yunan Nevy Adriani Lavrova Nilasari Novita Dewi Lagim Nurtati Nurul Khairat Wirda Octadino Hariyadi Okfalisa Okfalisa Okfalisa saktioto Patria Nagara Pertiwi, Ega Gema Poppy Astri Ivo Putra, Ifon Driposwana Putra, Riandi Rahmadinur, Wisda Rahmat Putra Perdana Rahmatun Nissa Reflianto, Reflianto Rice Haryati Ridho Prima Putra Ridho Wantora Rina Asmeri, Rina Risdayani, Risdayani Rizka Hadya Rizki Hazazi Rizmar Al Yaqini Rubiyatno Rubiyatno Salfadri, Salfadri Samingan Samingan Santa Ompusunggu Saputra, Edriagus Sefrida Yanti Sefty Fauzan Wijaya Shintia Yulian Siska Mulyani SITI FATIMAH SRI RAHAYU Sunreni Susanti Gate Syamsurizal - - Syarifah Asyura Teti Chandrayanti Tisa Serly Bonefa Ulfa Hasana Umar Hi Salim Victor G Simanjuntak Viktor G Simanjuntak Wiwi Oktavia Wiwik Yunitaningrum Yani Lubis Yelfi Vitriani Yelvi Fitriani Yelvi Vitriani Yessi Azwar Yudi Yulia Syafitri Yuliana Lase Yulistia Yulistia Yulistia Zusmawati Zusmawati