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All Journal Jurnal Gizi dan Pangan Jurnal BOSAPARIS: Pendidikan Kesejahteraan Keluarga E-Journal Home Economic and Tourism Gorga : Jurnal Seni Rupa Jurnal Teknologi Pangan dan Hasil Pertanian JURNAL PENDIDIKAN TAMBUSAI Jambura Journal of Food Technology Jurnal Teknologi Pertanian Andalas Ensiklopedia Education Review Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Pendidikan Tata Boga dan Teknologi Jurnal Eksplorasi Akuntansi (JEA) Journal of Scientech Research and Development Journal of Community Service Ensiklopedia Research and Community Service Review
Lucy Fridayati
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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PKM Usaha Dendeng Rinuak di KUB Dapur 21 Kenagarian Lubuk Basung Melalui Pelatihan Penyusunan Harga Pokok Produksi Dengan Metode Job Order Costing dan Inovasi Produk Makanan Halmawati Halmawati; Lucy Fridayati; Al Rafni
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.304

Abstract

This community service activity is motivated by the problems faced by partners, namely the rinuak business of the SME Joint Business Group Dapur 21, which is a partner group, namely economically active communities engaged in the production of traditional food based on local resources. In running their business, they are constrained by the lack of knowledge in terms of preparing the Cost of Products where many costs are needed in the production process but are not included in the calculation of product costs, especially those related to Labor Costs and Overhead Costs. Besides that, the products produced are less innovative both from the taste point of view (taste, external appearance and product processing processes which tend to be unvaried and conventional. This causes the determination of the selling price not to be in accordance with what it should be and the product quality is less developed. In addition, the impact of Covig 19 makes entrepreneurs getting worse so they need motivation so they are able to get through and survive this condition
Co-Authors Adlim, Rino Fitra Adriani, Cici Al Rafni Alda, Fahmia Anak Agung Istri Sri Wiadnyani Anggita Rizky Yuliandri Anggraini, Ezi Anni Faridah Annisa Afantia Annisa Faradilla Suci Antoni, Pramita Aprila, Elsi Asmar Yulastri Ayu Angrayny Azzahra, Tassania Ridho A’yuni, Qurrata baidar baidar Cici Andriani Darmadi, Nadia Mastura Dikki Zulfikar Edlin, Dhelsa Arindi Elida elida elida Elida Elida Elida Elida Ezi Anggraini Fadillah, Mayang Fahmi, Fithrah Iqlimia Febian Vebyola Fitra, Yelniza Gusnita, Wiwik Halima Zaifi Halmawati Halmawati Harmupeka, Apridanti Hidayaturrahmi, Hidayaturrahmi Indrayeni, Wiwik Islami Arza, Audina El Istiqomah, Tia JR, Mutiara Kasmita Kasmita Kasmita Kasmita Kurnia, Rahmi Lestari, Ninda Tiara Lindra, Maifo Mudhiah, Putri Khansa Muharramah, Riva Mustika, Sari Nopendra, Wilda Dwi Novrita, Sri Zulfia Nurhasanah Nurhasanah Puspaneli Puspaneli Putri Yulianda Walmi Putri, Mia Anggelina Rabiatul Adawiyah Rahmadhani, Suci Rahmi Holinesti Riva Septia Ningsih RR. Ella Evrita Hestiandari Sahputra, Edo Saputra, Wisnu Edi Saputri, Marisa Ayu Sari Mustika sastika, Nadhiya Selviani, Rahma Siregar, Juliana Syahada, Rifa Tama, Yuvran Tanpili, Harum Caisar Ulya, Wafiqah Wirnelis Syarif Wiwik Gusnita Wulandari, Celshea Tiara Yelfi, Reno Yolanda Intansari Yuliana Yuliana Yusmerita Yusmerita Zulfikar, Diki