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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JEMMA | Journal of Economic, Management and Accounting Jurnal Media Ekonomi Journal of Trends Economics and Accounting Research Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Syafitri, Twenty Mariza
Universitas Pat Petulai
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PERHITUNGAN DAN PENYUSUNAN JURNAL PENCATATAN BIAYA PRODUKSI PADA PONDOK BAKSO LESTARI KOTA PALEMBANG Syafitri, Twenty Mariza; Nurpratiwi, Tiara; Anggreni, Meilinda; Wahyuni, Sri; Carolina, Dessy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14829738

Abstract

The determination of cost of goods manufactured is crucial for MSMEs (Micro, Small, and Medium Enterprises) to set selling prices, manage costs, and calculate profit and loss. Pondok Bakso Lestari, an MSME in Palembang, still uses a simple estimation method in calculating the cost of goods manufactured due to a lack of understanding of factory overhead costs. This community service aims to provide an understanding of the importance of analyzing and calculating the Cost of Goods Manufactured for business sustainability. The method used is assistance and training on calculating the Cost of Goods Manufactured using explanation methods and direct examples. As a result, business owners understand the importance of calculating and determining the Cost of Goods Manufactured. After the training, business owners are able to calculate and prepare cost of production accounting journals independently. In conclusion, Pondok Bakso Lestari can determine more competitive and affordable selling prices after understanding the calculation of the Cost of Goods Manufactured, thereby attracting customer interest and encouraging business sustainability.
Co-Authors Anbare, Intan Anggreni, Meilinda Bayu Cahya Ningrat Carolina, Dessy Effendi, Darwan Elia Fahmi Sella Fransisco, Rhamos Hafiz Nurkholis Herawansyah Herawansyah, Herawansyah Hotang, Keri Boru Husaini Husaini Keri Boru Hotang Lisa Martiah Nila Puspita Maya Novianti Meidy, Rozie Meilansari, Selvita Nanang Kurniawan NOVIANTI, MAYA Nurjanah Setia Wangi Nurpratiwi, Tiara Rike Purnama Sari Rozie Meidy Sri Wahyuni Sri Wulandari Sri Wulandari Sultanah, Nabila Dhia Rahmah Tiara Nurpratiwi