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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat DEDIKASI PKM Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal PKM Manajemen Bisnis Journal of Social And Economics Research Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Ria Rosalia Simangunsong
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pemberdayaan UMKM melalui Petahinan Analisis Harga Pokok Produksi dan Penetapan Harga Jual yang Tepat pada Gerakan Pemuda Ansor Kecamatan Pagedangan Tangerang Ria Rosalia Simangunsong; Yeti Kusmawati; Hendri Gunawan; Mutia Jasmin; Muthia Nabila Azzahra
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2426

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in strengthening the local economy, but many MSME actors still face difficulties in calculating the cost of production and determining appropriate selling prices. This condition can lead to inaccurate pricing, reduced profit margins, and difficulties in evaluating business performance. Therefore, this Community Service Program (PKM) was conducted to empower MSME actors within the Gerakan Pemuda Ansor (GP Ansor) in Pagedangan District, Tangerang, through practical training in calculating production costs and determining appropriate selling prices. The activity aimed to improve participants’ knowledge and skills in identifying production cost components, calculating the cost of goods produced, and establishing selling prices based on accurate cost information and reasonable profit margins. The PKM was conducted at the GP Ansor Pagedangan office on April 4–5, 2026. The program involved five lecturers and students from Universitas Pamulang and 18 GP Ansor members who work as MSME entrepreneurs. The implementation consisted of preparation, implementation, and reporting stages. During the implementation stage, activities were carried out through material presentations, practical exercises, discussions, and question-and-answer sessions. The results indicated that participants gained a better understanding of production cost calculation and selling price determination and were able to apply the calculation techniques to their respective business activities. The program contributed to improving participants’ financial management skills and supporting more accurate and sustainable business decision-making.
Co-Authors Agus Suhartono Ali Zaenal Abidin Anum Nuryani Asep Muhammad Lutfi Destian Andhani Elizabeth Tika Kristina Hartuti Hendri Gunawan Jasmani Jasmani Jelanti, Desi Muhammad Zaenal Muttaqin Abdi Muthia Nabila Azzahra Mutia Jasmin Nelsi, Mitri Purwanti Purwanti Ratih Andalusi Rizka Rismawati Wahyu Budhi Trapsilo Yeti Kusmawati Yunanti, Siska Yusni Nuryani