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ANALISIS PERHITUNGAN BIAYA HARGA POKOK PRODUKSI PADA UMKM HEALTHY FOOD PURWOKERTO Faizal Rizky Yuttama; Iin Dyah Indrawati
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.100

Abstract

The total costs associated with a product, including raw material costs, direct labor costs, and manufacturing overhead, are consolidated to form the cost of goods manufactured (COGM), which serves as a basis for business owners to determine the selling price of products offered to consumers. This study aims to assist the micro, small, and medium enterprise (MSME) Healthy Food in calculating its total production costs. The data in this research were analyzed using a descriptive quantitative approach. In other words, the data analysis provides recommendations to create a more efficient COGM. A single production sample of 30 pieces of Healthy Food products was completed in one day. The study highlights the critical role of employing the COGM method in calculating production costs for MSMEs to set competitive selling prices. By accurately understanding production costs, Healthy Food MSME can establish appropriate pricing, enhance profitability, and make strategic decisions in business management.
Pemberdayaan Mahasiswa Wirausaha Melalui Digitalisasi dan Penguatan Kapasitas Bisnis Berkelanjutan Puspita Lianti Putri; Iin Dyah Indrawati
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 2 (2025): April: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i2.1954

Abstract

This community service program aims to empower student entrepreneurs through digitalization and strengthening sustainable business capacity. The activities are comprehensively designed with a participatory and experiential learning approach, so that participants not only understand the concepts theoretically but also are able to apply them practically. The program consists of various activities, such as interactive workshops on digital marketing and sustainable business models, business clinics to analyze current business problems, digitalization simulations using online platforms, individual mentoring sessions by business practitioners, and presentations of business plans developed by each participant. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. A total of 30 students from various study programs were actively involved and demonstrated high enthusiasm throughout the process. Program evaluation was conducted through observation, questionnaires, and assessments of the developed digital action plans. The evaluation results showed significant improvements in cognitive aspects (understanding of digitalization concepts, sustainable business models, and digital marketing strategies), affective (interest and commitment to business development), and application (the ability to develop and present innovative business plans relevant to digital challenges). Ninety percent of participants were able to develop digital action plans that encompassed the use of social media, e-commerce, digital payment systems, and technology integration in business operations. Furthermore, the program encouraged collaboration among students in building business networks and young entrepreneur communities. Positive participant feedback demonstrated that the participatory approach and hands-on practice were effective in increasing student motivation and readiness to face business challenges in the digital era. The program has proven effective in enhancing students' entrepreneurial competencies and fostering an adaptive business mindset.