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All Journal Wahana Riset Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia BJRA (Bongaya Journal of Research in Accounting) (JRAMB) Jurnal Riset Akuntansi Mercu Buana J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Multidisiplin Ilmu JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Arisudhana, Aditya
Universitas Respati Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

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Pelatihan Kewirausahaan Hijau: Pembuatan Lilin Aromaterapi dari Minyak Jelantah bagi Murid Panti Asuhan Putri Aisyiyah Malang Adriana Sari, Padma; Sumiadji, Sumiadji; Fitriana, Annisa; Amalia, Riezky; Isrowiyah, Anna; Arisudhana, Aditya
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 11 No 1 (2026): April
Publisher : Politeknik Negeri Jember

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Abstract

Used cooking oil is a household and culinary industry waste that has the potential to pollute the environment if not properly processed. The Aisyiyah Girls’ Orphanage in Malang, which operates a catering business, produces approximately 30 liters of used cooking oil per month. This community service activity aims to provide education on processing used cooking oil into marketable products in the form of aromatherapy candles, as well as to foster an entrepreneurial mindset among the orphanage children. The implementation methods include raising awareness about the dangers of used cooking oil and conducting hands-on training in making aromatherapy candles using additional materials such as paraffin, coloring agents, and essential oils. The results of the activity showed an increase in participants’ knowledge of waste management and their skills in producing aromatherapy candles. Participants also showed interest in continuing production independently. This program provides dual benefits in terms of waste reduction and economic empowerment.
Smart HPP: Design of a Web-Based COGS Calculator for the Manufacturing Industry for MSMEs Indrawan, Andi Kusuma; Arisudhana, Aditya; Akbar, Dharmawan Iqbal; Sukya, Fadelis; Amerieska , Siti; Binti Abu Bakar, Siti Anis Nadia
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30708

Abstract

This study aims to develop a COGS (Cost of Goods Sold) calculation website for MSMEs in the manufacturing sector (Smart-HPP) to enable them to make more accurate business decisions. The COGS calculation model on this (Smart-HPP) uses full costing and variable costing. This research was conducted because MSMEs still have difficulty calculating the appropriate COGS. The website was created to facilitate user access. This (Smart-HPP) will later be accessible to Indonesian manufacturing MSMEs. This study uses the results of 2 MSME interviews to understand the problems and needs of MSMEs. Two manufacturing sector MSMEs are the subjects of this research. This study employs a research and development (R&D) approach based on the ADDIE model. The results of this study indicate that the application can run according to the needs of MSMEs. This (Smart-HPP) can be used to determine COGS and make simple decisions because it contains information on product cost allocation.
Co-Authors Adriana Sari, Padma Amalia, Riezky Amerieska , Siti Andi Kusuma Indrawan Annisa Fitriana Binti Abu Bakar, Siti Anis Nadia Budiprayitno, Bambang Dharmawan Iqbal Akbar Fadelis Sukya, Fadelis Galuh Kartiko Ilham Saiful Fauzi Isrowiyah, Anna Khaula Lutfiati Rohmah Kussuma, Andre Nurfitriasih, Dyah Metha Oktavia, Fathimatus Zahro Fazda Poly Endrayanto Eko Christmawan Putri Ayu Berlianingtyas Rahmawati, Lisna Millah Sari, Padma Adriana Sumiadji Widhiyanti, Santi