Claim Missing Document
Check
Articles

PENERAPAN SISTEM PENCATATAN HARGA POKOK PRODUKSI PADA INDUSTRI RUMAH TANGGA HANAILA FOODS DI KABUPATEN BEKASI Ela Fauziah; Adibah Yahya; Anna Wulandari; Heru Mulyanto; Eny Agustyn; Muhammad Wildan Al Kautsar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58876

Abstract

Industri rumah tangga (IRT) di Kabupaten Bekasi, khususnya Hanaila Foods, memegang peranan penting dalam ekonomi lokal, namun masih menghadapi kendala serius dalam manajemen keuangan dan pencatatan biaya produksi yang belum sistematis. Masalah utama yang diidentifikasi adalah pencampuran keuangan pribadi dengan usaha serta penentuan harga jual yang bersifat subjektif tanpa perhitungan Harga Pokok Produksi (HPP) yang akurat. Pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku IRT melalui penerapan manajemen usaha berbasis data. Metode yang digunakan meliputi lima tahapan: sosialisasi, pelatihan intensif pencatatan biaya, penerapan teknologi melalui Google Sheets, pendampingan, evaluasi melalui pre-test dan post-test, dan strategi keberlanjutan program. Hasil kegiatan menunjukkan adanya peningkatan kapasitas mitra yang signifikan sebesar 53,3%, di mana skor evaluasi meningkat dari 26% saat pre-test menjadi 80% pada post-test. Melalui digitalisasi ini, mitra kini mampu menghitung HPP secara akurat, menentukan harga jual yang kompetitif dengan margin yang sehat, serta mengoptimalkan stok bahan baku. Hasil kegiatan mengindikasikan bahwa transformasi dari pengelolaan tradisional ke manajemen berbasis data digital sangat krusial untuk membangun fondasi profesionalisme dan menjamin keberlanjutan usaha UMKM di era digital.
Digital Human Resource Transformation: The Role of Strategic HRM Capability and Learning Agility in Building Organizational Resilience in the Manufacturing Industry Muhammad Angga Abdulah; Muhamad Ekhsan; Anna Wulandari
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7386

Abstract

Digital transformation has reshaped how manufacturing firms organize work and manage employees. In this setting, resilience depends not only on technology, but also on the capacity of the HR function to align people, skills, and organizational priorities. This study investigates whether Strategic Human Resource Management (HRM) Capability strengthens Organizational Resilience directly and through Learning Agility. The research was conducted among employees of manufacturing companies operating in five industrial areas in West Java: KIIC, EJIP, GIIC, Jababeka Industrial Estate-Cikarang, and MM2100 Industrial Town. Using a quantitative explanatory design, data were collected through a survey of 75 permanent employees selected purposively. Eligible respondents had at least one year of work experience and were involved in work processes affected by digital transformation. The model was tested with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Strategic HRM Capability has a positive and significant relationship with both Organizational Resilience and Learning Agility. Learning Agility also contributes positively and significantly to Organizational Resilience. Nevertheless, its indirect role was not statistically significant, indicating that the influence of Strategic HRM Capability on resilience operates mainly through a direct pathway rather than through Learning Agility. These results suggest that manufacturing firms should place greater emphasis on strategic workforce alignment, digital HR practices, competency development, and adaptive work systems. Strengthening these capabilities can help organizations respond more effectively to technological disruption and uncertainty while maintaining continuity during digital transformation.
Co-Authors Aas Ariska Achmad, Yudianto Adinewa Surya Prakosa Agung Yanessa Agung Yannesa Agus Prianto Agustian, Aryanti Ahmad Edwan Rifqi Anggara, Bangkit Akbar Anggi Nanda Pertiwi Anisa Indah Paramita Anjar Sri Lestari Annisa Devia Islami Annisa Indah Paramitha Apriliani April Aprilianti, Dhiani Arief Nugroho Aswan Supriyadi Sunge Avoressi, Dian Dianti Baskoro Ashar Pamungkas Bastanta, Andreas Riski Bellatasya Naftalie Billy Josef Anis Billy Yosef Anis Catur Pamuji, Geraldi Dea Dalilla Dewi, Emmi Rostika Dimas Bayu Dodi Rustandi Ela Fauziah Engkus Kusnadi Eny Agustyn Farhan Aqsha, Muhammad Fatimatul Zahro Anhari Fitri Rezeki Garnis Fitria Aulia Goras Karindra Sidanta Hamzah Muhammad Mardi Putra Hannan, Alfa Basmatul Hermiati, Novi Fitria Heru Mulyanto Heru Mulyanto Hidayatulloh, Enjang Galih Ibnu Tri Prabowo Ibrahim, Maulana Yusuf Indah Paramita, Anisa Indah Permata Sari Josef Anis, Billy Kamela, Hurian Keawkanya, Chutima Koto, Siti Khadijah Lestari, Dian Alia Lia Ardipa Lia Maria Nurlina Linda Khamelia Maha Putra Mardiyana Mario Setiawan Maura Putri Alicia Mawan Mawan Misri Ikhwani Muhamad Ekhsan MUHAMAD GUNTUR Muhamad Nurul Ainil Yaqin Muhammad Angga Abdulah Muhammad Fajar Alfian Muhammad Sapruwan MUHAMMAD SYAIFULLOH Muhammad Wildan Al Kautsar Muhsoni, Ridwan Nova Meisya Aulia Novelayanti, Melati Desi Nugroho, Arief Teguh Nurhainim Manalu Nurjanah, Rina Nurlina Nurlina Nursifa, Dea Ovilia Nasya Yuswanto Permana, Adam Dede Putra, Maha Putri Delvina Sari Rafi Ahmad Fahrezy Rahayu Sulistyowati Rahayu Sulistyowati, Rahayu Rahma Wahdiniwaty Rahma Yani Syahputri Ramadhani, Yunita Ratinah, Ratinah Ravina Esma Dianti Renata Delfani Rensi Suryanti Retno Purwani Setyaningrum Riono, Slamet Bambang Sahrul Samsuri Samsuri Sapruwan, Muhammad Sardika Qorfianalda Sari, Putri Anggun Sarwo Edy Sasmita Mirtan Shiha, Osama Siti Awaliyati Deliabilda Suci Nur Utami Supriyanto Supriyanto Suratno Suratno Suriyanti Suriyanti Surya Bintarti Syafei, M. Yani Taufik Hidayat Taufiq Rachman Triputra, Dedi Romli Triyono Triyono Umi Narimawati Waskito Waskito Wijayanto, Tri Ngudi Wulan Ayu Sulistiawati Yahya, Adibah Yoga Pratama Yuan Badrianto Yudianto Achmad Yufifi Liong Yuriyatun, Fitri