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Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Produksi (Studi Kasus Pada UMKM Es The Nusantara Cabang Kota Jambi) Titania Nurul Haliza; Erma Yani; Fitri Setya Ningrum; Ratih Kusumastuti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1880

Abstract

Determination of the cost of production is something that needs to be considered, due to the increasing competition between MSMEs and marketing strategies between competitors in making quality products. The purpose of this study is to analyse production costs using the full costing method to determine the selling price of products at UMKM Es Teh Nusantara Jambi City Branch. The Full Costing Method is a method of determining the cost of production that takes into account all components of production costs into the cost of production, which includes raw material costs, direct labour costs, and factory overhead costs. This research was conducted using quantitative descriptive analysis method. The data used is primary data with interviews through MSME owners. The results of the study state that the calculation of the cost of goods produced results in a difference that affects the determination of the selling price of the product
Peningkatan Daya Saing Produk Tenun Desa Sebauk melalui Pelatihan Kualitas Produksi dan Branding Dariana Dariana; Erma Yani; Suci Qatrunnada; Siti Sabariah; Syarifah Norhizatul A.; Sesi Maria
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.5142

Abstract

This Community Service program aimed to enhance the sales of woven fabrics (tenun) as the primary commodity in Sebauk Village through the implementation of sharia-based digital marketing. The approach applied was the ABCD (Asset-Based Community Development) method, emphasizing the development of local community assets. The results showed that training and assistance in sharia-compliant digital marketing significantly improved the artisans’ knowledge and skills in online marketing. By utilizing Islamic value-based digital platforms, Sebauk woven products successfully reached wider markets. The program had a positive impact on the local economy and contributed to the preservation of cultural heritage.
Business Feasibility Analysis, Reviewed From Marketing Aspects, Financial Aspects, Accounting Knowledge, And Business Experience Towards The Use Of Accounting Information In Micro, Small And Medium Enterprises In Jambi City Erma Yani; Afrizal Afrizal; Yuliusman Yuliusman
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.375

Abstract

This study aims to analyze the influence of marketing aspects, financial aspects, accounting knowledge, and business experience on the use of accounting information in Micro, Small, and Medium Enterprises in Jambi City. A quantitative approach was used, with data collected through questionnaires from 100 owners. The analysis was conducted using Partial Least Squares (PLS). The results indicate that accounting knowledge and financial aspects have a significant effect on the use of accounting information, while marketing aspects and business experience do not show a significant effect. These findings highlight the importance of accounting knowledge and sound financial management in supporting accounting-based decision-making in.
Sosialisasi Digital Marketing dan Pembuatan Maps guna Meningkatkan Daya Saing UMKM di Kelurahan Toapaya Asri Anita Rahayu; Disti Apriani; Elina Bayusri; Erma Yani; Eva Fitri; Heppi Naomi Lastio Sihombing; Irmawati; Rachel Andrea; Rapita Purba; Wama Wati; Annissa Valentina
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Toapaya Asri Village face challenges in utilizing digital technology for product marketing. The main issue is low digital literacy, which causes MSMEs to rely solely on conventional marketing. This community service aims to increase the competitiveness of MSMEs through education and digital marketing assistance. The method used is the Community Empowerment System (Sisdamas) through socialization and practical assistance. As a result, 34 MSME actors gained an understanding of digital marketing strategies, product packaging, and labeling. MSME actors also successfully created Google Maps accounts and added their business locations, increasing visibility and market reach. This community service contributed significantly to strengthening the local economy through increased digital literacy and the sustainable competitiveness of MSMEs.