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All Journal Aptekmas : Jurnal Pengabdian Kepada Masyarakat
Choiruddin Choiruddin
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PENYULUHAN TENTANG ANALISIS BIAYA BERBANTUAN BREAK EVEN POINT DALAM MENCAPAI TARGET LABA Choiruddin Choiruddin; Maria Maria; Desi Indriasari; Anggun Sapitri
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 3 (2024): Aptekmas Volume 7 Nomor 3 2024
Publisher : Politeknik Negeri Sriwijaya

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CV Agro Mandiri Internusa, is one of the entities that contributes to the economy in the city of Palembang. This operates in peeled coconut, coconut milk, and copra products. As a business that carries out production activities, CV Agro Mandiri Internusa requires analytical methods or tools for cost classification, profit planning or desired sales. In connection with this, the team implementing service program activities from the Indonesian National Police accounting department had the opportunity to help CV Agro Mandiri Internusa. The team implementing service activities provides counseling and assistance in determining profit planning with the help of Break Even Point (BEP) analysis. With this service activity, business owners know the costs incurred in making the product until the product is handed over to the consumer. The final result of the activity is that managers can determine profit planning according to the costs incurred to produce products which previously were only based on predictions without the support of accurate data. In this way, owners/managers can determine sales (selling price and sales volume), accurate profit planning so that the desired profit achievement is measurable
UPAYA PENYUSUNAN LAPORAN KEUANGAN CV CENTRAL GRANFOOD INDONESIA MELALUI SEBUAH PELATIHAN Firmansyah Firmansyah; Choiruddin Choiruddin; Sulaiman Sulaiman; Aisyah Putri Agustiyan; Ghea Fandella Desquita
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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CV Central Grandfood Indonesia merupakan usaha yang bergerak di bidang produksi berbagai jenis croissant dan pastry danis. Sejak berdiri pada tahun 2020, usaha ini menunjukkan perkembangan yang cukup pesat. Sebagai salah satu UMKM di Kota Palembang, mitra membutuhkan laporan keuangan untuk mengetahui kinerja usahanya. Selama ini, pencatatan keuangan hanya terbatas pada transaksi penerimaan dan pengeluaran kas secara umum. Untuk itu, diberikan pelatihan penyusunan laporan keuangan berbasis SAK EMKM. Pelatihan mencakup tahap pencatatan transaksi hingga penyusunan laporan keuangan secara lengkap. Laporan yang disusun pemilik usaha kemudian dievaluasi, dan diberikan masukan apabila terdapat kesalahan. Melalui kegiatan ini, manajemen CV Central Grandfood akhirnya mampu menyusun laporan keuangan secara mandiri.
Co-Authors Aisyah Putri Agustiyan Anggun Sapitri Desi Indriasari Firmansyah Firmansyah Ghea Fandella Desquita Maria Maria Sulaiman Sulaiman