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All Journal Juke Prosiding SNITP (Seminar Nasional Inovasi Teknologi Penerbangan) Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial JMBA (Jurnal Manajemen dan Bisnis asmi) Jurnal EduHealth Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Journal of Islamic and Law Studies (JILS) Medic Nutricia : Jurnal Ilmu Kesehatan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Al-Mudharabah Jurnal Riset Multidisiplin Edukasi JIMKI: Jurnal Ilmiah Mahasiswa Kedokteran Indonesia Galen: Jurnal Ilmu Farmasi dan Kesehatan
Muhammad Maulana
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Journal : Jurnal Pengabdian Masyarakat dan Riset Pendidikan

 1 
Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian Sukirma; Akhmad Al Aidhi; Catur Kumala Dewi; Faizal Reza; Muhammad Maulana; Nurfitriani; Imam Nazarudin Latif; Andi Indrawati; Sunarto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2297

Abstract

Training on the application of Cost of Goods Sold (COGS) calculation was conducted in Dusun Putak Loa Duri Ilir, Loa Janan District, Kutai Kartanegara Regency, to improve the understanding of micro, small, and medium enterprises (MSMEs) and the tourism awareness group (Pokdarwis) in setting accurate and competitive product selling prices. This activity employed a participatory training method covering material on calculating raw material costs, indirect costs, and determining selling prices based on the desired profit margin. Participants gained insights into the importance of COGS in preventing business losses, estimating profits, and remaining competitive in the market. The results indicated an increase in participants’ ability to calculate COGS in detail and set selling prices aligned with production costs. This training is expected to serve as a foundation for sustainable business development and enhance the competitiveness of local products in the market.
Co-Authors AFRIZAL AFRIZAL Agustia Pratiwi Ahmad A Anindito Aisyah A Putri Akhmad Al Aidhi Amalia Febriyanti Andrie Alamin Asep Sukohar Bintang Johan Permana Catur Kumala Dewi Daniel Happy Putra Desy Amalia Faizal Reza Fauziah Rahmi Hardianawati Hardianawati Ida Laila Imam Nazarudin Latif Intan Kusumaningtyas Kadek Elvina Kusuma Putri Kasmanto Rinaldi Khoirunisa, Khoirunisa M. Fahmi Al Amruzi M. Revo Artmando L Maretta, Alvina Christy Maureen Angelica Mochammad Afifuddin Muhammad Akmal Muhammad Harun Ma’rifatullah6 Muhammad Iqbal Mutiara Rengganis AR Muttaqin Muttaqin Naidi Wizaya Naila Fathiya Isnanto Nashwa Faadillah Nasyim Nurfitriani Rani Himayani Ranuyoga Asryandi Rasmi Zakiah Oktarlina Ririn Uke Saraswati Riska Azzahra Rudi Fikus Prihanto Ruth Leria Noverika Sarmin Sarmin Siti Setianingsih Soedjatmoko, Soedjatmoko Sukirma Sunarti SUNARTO Syazili Mustofa Thamara Az Zahra Vania Putri Risyhade Wasito Utomo