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Journal : HUMANIORASAINS

SOSIALISASI PERHITUNGAN HARGA POKOK PENJUALAN KEPADA UMKM DI STASIUN GONDANGDIA, JAKARTA PUSAT Tanjung Prasetyo; Kayla Maysel Maharani; Khadijah; Khansa Ananda Triesdianto
Jurnal Humaniora dan Sosial Sains Vol. 1 No. 2 (2024)
Publisher : Pojok Publisher

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Abstract

Even though MSMEs are an important part of the Indonesian economy, many of them still face problems in financial management, especially in calculating the correct cost of goods sold (COGS). The aim of this study is to determine the extent to which training in calculating the cost of goods sold (COGS) can increase the knowledge and ability of MSMEs to set competitive selling prices. Socialization participants are five small and medium companies (MSMEs) operating in the food and beverage industry in the central area of Jakarta. Lectures, discussions and practices are part of the participatory approach used. Courses on the basic principles of cost accounting, cost classification, and how to calculate the costs of raw materials, direct labor, and factory overhead were given to participants. After the training, MSME owners found that participants' understanding of the COGS concept increased by 85% and their ability to calculate COGS increased 75%. They also recognize the benefits of training for their business in determining competitive selling prices and increasing profits. In conclusion, socializing the calculation of cost of goods sold (HPP) has proven effective in helping MSMEs manage their finances and set the right selling price. It is recommended that similar training be held regularly and reach more MSMEs so that they can develop and survive for a long time.
ANALISA EFEKTIVITAS SISTEM INFORMASI LAPORAN LABA RUGI PADA APLIKASI MOKA DI KOPI BANG JACK HANKAM BEKASI Tanjung Prasetyo; Arika Rahmania; Defani Gayustin
Jurnal Humaniora dan Sosial Sains Vol. 1 No. 2 (2024)
Publisher : Pojok Publisher

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Abstract

Every business needs to record administration to compete in strengthening its business processes. By following the development of the times, the business we run must follow the movement of the times, one of which is the use of the moka application to improve the accuracy and efficiency of business processes. This cloud data-based moka application has been widely used by business actors because the moka application provides convenience in financial administration. The purpose of this study is to find out about the effect of ease of use to compare financial reports before and after using the application, the estimation of this comparison states that the Moka application can be validated for its accuracy in recording profit and loss reports, data collection techniques using Observation Techniques, interviews and documentation studies. The results that will be obtained from this study are that caffe bang jack Hankam has implemented how to record profit and loss reports in the moka application since 2017 whose profit and loss reports are reliable and the financial data is accurate.