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All Journal Jurnal Pendidikan dan Konseling Jurnal Investasi Islam
Meyra Rizky Azhary
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Perancangan Pemberdayaan Umkm Berbasis Teknologi Informasi dan Komunikasi Kabupaten Labuhanbatu Menuju Pasar Global Putri Liana Harahap; Meyra Rizky Azhary; Padlan Syafrin Azwir; Suhairi Suhairi
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11769

Abstract

Karena didukung oleh teknologi informasi dan komunikasi (TIK) yang terdiri dari pasar online, dampaknya terhadap bisnis lokal khususnya produk UKM harus mampu bersaing dengan produk luar negeri karena perdagangan bebas tidak dapat dihentikan lagi. Proyek KKN-PPM FTI UKSW melibatkan metode pendampingan dan pengembangan aplikasi untuk usaha kecil dan menengah (UKM) yang tergabung dalam Kabupaten Labuhanbatu, Sumatera Utara. Penyediaan bidang TIK untuk pemberdayaan pelaku UKM menjadi tujuan dari program ini. Hasil program KKN-PPM adalah UKM mampu melibatkan TIK khususnya perencana media campuran inovatif penting nama produk bundling, merencanakan pasar konten di web, dan dapat membuat bisnis Anda, serta brend dapat menangani situs web pasar berbasis internet secara bebas, sehingga item UKM Kabupaten Kendal sebagai daerah potensial cocok untuk mendorong pasar dunia.
Application of the Full Costing Method in Determining Selling Prices and Its Implications for MSME Profitability: A Case Study of Fajrir Cassava Chips Meyra Rizky Azhary; Sri Ramadhani; Atika
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15523

Abstract

Although accurate production cost calculation is essential for MSME profitability, previous studies have focused mainly on external factors such as financing, financial literacy, and marketing, while the accuracy of production cost determination as a basis for pricing in micro-scale food MSMEs remains underexplored. This study addresses this gap by examining the application of the full costing method in determining production costs and its implications for profit accuracy at Keripik Singkong Fajrir MSME, where business and personal expenses are not yet clearly separated. The study employs a qualitative case study approach, with data collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman thematic analysis model. The full costing method was chosen because it incorporates all production cost components, including raw materials, direct labor, and fixed and variable manufacturing overhead. The findings reveal a total annual production cost of IDR 565,800,000, consisting of raw materials (IDR 447,600,000), direct labor (IDR 97,200,000), and manufacturing overhead (IDR 21,000,000). With total sales of IDR 972,000,000 and a selling price of IDR 50,000 per kilogram, the MSME generated a gross profit of IDR 446,200,000 and an operating profit of IDR 443,200,000 after operating expenses. The results indicate that although the current selling price still produces profit, it is based largely on habit and market considerations rather than accurate cost information, making profitability vulnerable to future cost increases. This study contributes to the literature by highlighting the importance of comprehensive cost calculation and systematic cost recording to support pricing decisions and improve profit reliability in micro-scale food MSMEs.
Co-Authors Atika Padlan Syafrin Azwir Putri Liana Harahap Sri Ramadhani