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Budi Gunawan
Universitas Muria Kudus
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Journal : Empowerment : Jurnal Pengabdian Masyarakat

 1 
Pelatihan Perhitungan Harga Pokok Produksi Bagi UMKM Kabupaten Pati Mulyani, Sri; Gunawan, Budi; Nurkamid, Mukhamad
Empowerment Vol. 4 No. 02 (2021): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v4i02.4526

Abstract

The confusion of UMKM (Micro, Small and Medium Enterprises) in Pati Regency is quite visible when asked about determining the selling price of the products produced. The confusion is due to not knowing for sure how much the cost of goods manufactured is formed on the products that have been produced. This service activity aims to provide training to MSMEs in Pati Regency in determining the cost of production for the products that have been produced, so that MSMEs can determine the selling price which will have an impact on the profits or losses of MSMEs in Pati Regency. There are three methods used in this service activity, namely the lecture method, the discussion method, and the simulation method. The results of this service activity provide understanding to Pati Regency SMEs in calculating the cost of production. This level of understanding can be seen in the discussion method and the simulation method. In the discussion method, many participants actively asked questions about material that they did not understand, this showed that the enthusiasm of the participants for the training in calculating the cost of production was quite high. At the time of the simulation method for calculating the cost of production all involved and from the results of the presentation of each group all were able to determine the cost of production for the products they produced.  AbstrakKebingungan UMKM (Usaha Mikro Kecil  Menengah) Kabupaten Pati cukup terlihat Ketika ditanya mengenai penentuan harga jual produk yang dihasilkan. Kebingungan tersebut dikarenakan tidak tahu pasti berapa harga pokok produksi yang dibentuk pada produk yang telah dihasilkannya. Kegiatan pengabdian ini bertujuan memberikan pelatihan kepada UMKM Kabupaten Pati dalam menentukan harga pokok produksi atas produk yang telah dihasilkan, sehingga UMKM dapat menentukan harga jual yang akan berdampak pada laba atau rugi UMKM Kabupaten Pati. Metode yang digunakan pada kegiatan pengabdian ini ada tiga yaitu metode ceramah, metode diskusi, dan metode simulasi. Hasil kegiatan pengabdian ini memberikan pemahaman kepada UMKM Kabupaten Pati dalam menghitung harga pokok produksi. Tingkat pemahaman tersebut dapat dilihat pada metode diskusi dan metode simulasi. Pada metode diskusi banyak peserta yang aktif bertanya atas materi yang belum dipahami, hal ini menunjukkan semangat peserta terhadap pelatihan perhitungan harga pokok produksi cukup tinggi. Pada waktu metode simulasi perhitungan harga pokok produksi semua terlibat dan dari hasil presentasi masing-masing kelompok semua dapat menentukan harga pokok produksi atas produk yang dihasilkannya.
Co-Authors Achmad Ridwan, Achmad Adriyani Budiman , Nita Agus Margiwiyatno Ahmad Jazuli Ahmad Jazuli Ahmad Syahroni, Ahmad Ahwan, Dedy Noor Arief Sudarmadji Arief Sudarmadji Arief Sudarmaji Arief Sudarmaji Arief Sudarmaji Arief Sudarmaji, Arief Arini, Nindya Ayu Susanti , Diah Budiman, Nita Adriyani Budiman, Nita Andriani Cornelius Siagian, Ruben Diana Laily Fithri Djoko Purnomo Dyna Marisa Khairina F. Shoufika Hilyana Fajar Nugraha Fajar Nugraha Gunanjar Satrio Hadi Supriyo Hadi Supriyo Heliza Rahmania Hatta, Heliza Rahmania Hendro Juwono Hendy Hendro Hadi Sridjono Hendy Hendro, Hendy Henry Fernando Imam Abdul Rozaq Kertati Sumekar Krisyarangga Krisyarangga Laily Fithri , Diana Laily Fithri, Diana Luqman Afian Noor Afandi Malvin Malvin Mamik Indaryani Maria Theresia Sri Budiastuti Marthalia, Lia Mirza, Hasyrul Moh Dahlan Moh Dahlan Moh Dahlan Moh. Dahlan Mohammad Dahlan, Mohammad Mohammad Iqbal Muhammad Rivai Mukhamad Nurkamid Mulyani , Sri Nita Andriyani Budiman Nugraha , Fajar Nurkhamid, Mukhammad NYD Setyaningsih R Rhoedy Setiawan Rajagukguk, Michael RAmadhani, Indri Anugrah Ratmono, Barito Mulyo Ratri Rahmawati Ridwan , Achmad Risnawati, Heni Rochmad Winarso rosyid, muhammad alawy Sa'adah, Miftakhus Salman Alfarisi saputro, heru Saromah Setyaningsih, Noor Yulita Sitorus, Anwar T Solekhan Solekhan Sri Mulyani Sri Mulyani Sri Mulyati Sugeng Slamet Sulistyowati Sulistyowati Supari Supari Susanti, Diah Ayu Tangguh Prakoso Taufik Taufik Untung Sudjianto Wenny Hizkia Aferdo Wicaksono, Rendi Armi Hadi Wijaya, Rachmawan Winarso , Rochmad Yelly Prawoto Yelly Prawoto Yely Prawoto Yely Prawoto, Yely Yuni T, Veronika Zed Nahdi Zed Nahdi