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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Dehasen Untuk Negeri
Ramadan Subhi
Universitas Dehasen Bengkulu
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Other

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Pendampingan Penyusunan Kartu Persediaan Bahan Baku Usaha UMKM Pabrik Tempe Bapak Ahmad Ramadhans Menggunakan Metode FIFO Perpetual Neri Susanti; Nora Putri Fadila; Desi Ismawati; Eli Novita Sari; Ramadan Subhi
Jurnal Dehasen Untuk Negeri Vol 3 No 1 (2024): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v3i1.5554

Abstract

Preparation of financial reports is one of the important things for a business especially UMKM business. But at the moment there are still lots of UMKM businesses that haven't been able to make financial reports properly and correctly. There are several factors that cause these MSME businesses to not make financial reports properly and correctly, one of which is their ignorance of accounting knowledge and they don't know where to start to make this good and correct financial report. Mr. Ahmad Ramadhans' Tempe factory is a business, UMKM factory, home-made tempeh by producing every day. Mr. Ahmad's tempeh factory is in the city of Bengkulu, but hasn't made financial reports properly and correctly. Therefore, we The Lecturer Service Team and Unived student accounting team provide training on making simple financial reports especially to record income and expenses which will produce a profit and loss report for the tempe factory Mr. Ahmad Ramadhans uses the FIFO Perpetual method where this method is in accordance with the tempe production of Mr. Ahmad, who produce and sell directly every day. The results of this service are very helpful for the owner of the tempe factory, Mr. Ahmad Ramadhans, in recording incoming and outgoing cash and knowing profit and loss properly and correctly.
Analysis of Production Cost Calculation Using the Full Costing Method at the Monto Donut MSME in South Bengkulu Tia Alvionah; Ida Anggriani; Ramadan Subhi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.9894

Abstract

This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method at the MSME Tari Donat Montog in South Bengkulu. The research is motivated by the importance of applying an appropriate cost calculation method so that MSME owners can determine accurate and competitive selling prices. The study employs a descriptive quantitative method with a case study approach. Data were collected through observation, documentation, and interviews conducted in 2024. The results show that the calculation using the full costing method produces a higher total cost compared to the conventional calculation used by the MSME, amounting to Rp156,131,000 with a unit cost of Rp1,881, while the MSME’s own calculation was only Rp1,617 per unit. This indicates that the full costing method provides a more comprehensive picture of production costs, as it includes all cost components, both fixed and variable. Therefore, the application of the full costing method is recommended for MSMEs to help determine appropriate selling prices and improve operational efficiency and profitability.
Co-Authors Desi Ismawati Eli Novita Sari Ida Anggriani Neri Susanti Nora Putri Fadila Tia Alvionah