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PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUK BERSAMA DAN HARGA POKOK PRODUK SAMPINGAN TERHADAP STRUKTUR BIAYA PADA USAHA LILA COOKIES di PEMATANGSIANTAR, SUMATERA UTARA Hutasuhut, Lila; Ginting, Vina Depi Cintya; Anggraini, Nova; Sinaga, Junedi Oloan
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 4 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i4.738

Abstract

This community service aims to help MSME Lila Cookies in Pematangsiantar in increasing the efficiency and accuracy of calculating production costs. This activity is part of the Tri Darma of Higher Education, which focuses on assisting in calculating the cost of joint and side products. MSME Lila Cookies, which was founded in 2004, currently employs five employees. This training and mentoring covers three main materials: (1) the importance of bookkeeping in running a business, (2) how to calculate the cost of production for the products produced and (3) cost information needed to control production costs. Through this activity, it is hoped that Lila Cookies MSMEs can calculate the cost of production and determine product selling prices better, thereby increasing the competitiveness and sustainability of their business.ABSTRAKPengabdian masyarakat ini bertujuan untuk membantu UMKM Lila Cookies di Pematangsiantar dalam meningkatkan efisiensi dan keakuratan perhitungan biaya produksi. Kegiatan ini merupakan bagian dari Tri Darma Perguruan Tinggi, yang berfokus pada pendampingan perhitungan biaya produk bersama dan produk sampingan. UMKM Lila Cookies yang berdiri sejak tahun 2004, saat ini mempekerjakan lima orang karyawan. Pelatihan dan pendampingan ini mencakup tiga materi utama yaitu: (1) pentingnya pembukuan dalam menjalankan usaha, (2) cara menghitung harga pokok produksi untuk produk yang dihasilkan dan (3) informasi biaya yang dibutuhkan untuk mengendalikan biaya produksi. Melalui kegiatan ini diharapkan UMKM Lila Cookies dapat menghitung harga pokok produksi dan menentukan harga jual produk dengan lebih baik, sehingga dapat meningkatkan daya saing dan keberlanjutan usahanya.
Eco - Handloom Weaver: Retailers Perspective In New Product Development Hiou Simalungun Saragih, Liharman; Nasution, Yanti Jesika; Ginting, Vina Depi Cintya; Manik, Carolin Agrifa
Manajemen: Jurnal Ekonomi Vol. 6 No. 3 (2024): Manajemen : Jurnal Ekonomi Vol 6 No 3 November 2024
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3cy59040

Abstract

The article aims to explore new product development, particularly in the Hiou industry in Simalungun, by involving various instruments that consist of new product development strategies, development processes, organizational relationships with new product development, and the evaluation of new product performance itself. The research results show that 57.14% of respondents agree that New Product Development is aimed at meeting the demands of traders, and the Objective of New Product Development is to meet the demands of traders, with 32.14% agreeing and 40% agreeing that new product development is carried out after obtaining approval from external parties