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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Indonesian Journal of Agricultural Science JAM : Jurnal Aplikasi Manajemen Planta Tropika International Journal of Artificial Intelligence Research SEIKO : Journal of Management & Business YUME : Journal of Management Pedagonal : Jurnal Ilmiah Pendidikan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Proceeding of National Conference on Accounting & Finance JATI (Jurnal Mahasiswa Teknik Informatika) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Economics and Digital Business Review Jurnal Kedaymas Journal of Tourism Economics and Policy JETLi Journal of Economics Review (JOER) Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Eastasouth Journal of Positive Community Services Journal of English Teaching and Linguistics Studies Jurnal Madinasika: Manajemen dan Keguruan The Journal of Business and Management Research Jurnal Ilmu Pendidikan dan Psikologi (JIPPSI) Advances in Managerial Auditing Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Celebes Journal of Community Services Biosaintifika: Journal of Biology & Biology Education Vifada Journal of Education Vifada Management and Social Sciences Jurnal Pendidikan Progresif
Entis Sutisna
Balai Pengkajian Teknologi Pertanian Papua Barat Jl. Jl. Yahim No.49 Sentani Jayapura 99352 Kotak Pos 256 Sentani
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Journal : Jurnal Kedaymas

 1 
Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.
Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu Salman, Kautsar Riza; Mawardah, Amelia; Shonhadji, Nanang; Sa’diyah, Halimatus; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4619

Abstract

Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.
Implementasi SAK Entitas Privat (SAK EP) Dalam Penyusunan Laporan Keuangan Koperasi Tahun 2024 Salman, Kautsar Riza; Sutisna, Entis
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5256

Abstract

Koperasi KRASAN Surabaya sebagai salah satu koperasi pegawai telah mengalami perkembangan signifikan, namun masih menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi terkini. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi pengurus koperasi dalam penyusunan laporan keuangan tahun 2024 berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP), yang diberlakukan sebagai pengganti SAK ETAP. Pendekatan kegiatan meliputi diskusi awal dengan pengurus koperasi, pengumpulan data keuangan, serta pelatihan dan pendampingan teknis dalam penyusunan laporan keuangan tahun berjalan. Hasil kegiatan menunjukkan bahwa penerapan SAK EP mampu meningkatkan kualitas, akuntabilitas, dan konsistensi pelaporan keuangan koperasi. Laporan yang disusun meliputi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Laporan ini telah digunakan dalam Rapat Anggota Tahunan (RAT) dan menjadi pijakan dalam memperkuat tata kelola serta transparansi koperasi secara menyeluruh.
Co-Authors Abdul Hafid Abdul Rahman Ahmad Supriyanto, Ahmad Akbar, Mohammad Aldrin Akib, Muhammad Akhsan Albart, Nicko Ameliana, Yana Andri Irawan Andriyani, Aan Ansaar, Ansaar Arismika, Ihda Ulfah Asih Wahyuni Auliyah, Iriana Caswanda, Caswanda Dewi, Tirta Kumala Diki Gita Purnama, Diki Gita Entar Sutisman Ermawati, Yana Evant, Iaro Fachril, Fadriansyah FAHREZA, Ellycia Rahma Nurfidya Farwati, Dea Zahra Fayaqun, Reza Gusnadi, Gusnadi Hartiwi, Ani Husen, Sjamsiar Ikhtiari, Kirana Iyan Irdiyansyah Juwari, Micha Kartim, Kartim Kautsar Riza Salman khusnul khotimah Kumala Dewi, Tirta Kusuma, Frendy lina, Ros Mardatillah Mardatillah Mariana, Eva Marihi, Laode Mawardah, Amelia Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Muhdi B.Hi Ibrahim Mulyani, Nani Muslim Muslim Nanang Shonhadji Noch, Muh Yamin Noch, Muhammad Yamin Nor Khasanah, Jana Siti Novi Darmayanti NOY, Ismail R. Nur Utami Sari’at Kurniati Nurfadila Nurfadila, Nurfadila Pasolo, Fachruddin Rahmah, Mursidah Reza Amarta Prayoga Ruhimat, Riki sahajuddin, sahajuddin Sahrul Ponto Saputra, Kasdar El Ade Sarjiya Antonius Saroni, M. Sa’diyah, Halimatus Septyana Prasetianingrum Solly Aryza Sritimuryati, Sritimuryati Suhendra, Elwin Sumarno . Sumirah, Nining Supeni Sufaati Suratini, Suratini Susiana Susiana Syatrawati Tahir, Arlan Tutik Kuswinanti Verchius, Eric Victor Pattiasina Vonti, Lungguh Halira Yaya Sonjaya Yayat Hidayat Yendra Zahra Noviana Zakaria Zakaria