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All Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat SWARNA
Supeni Anggraeni Mapuasari
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Religion Agriculture, Biological Sciences & Forestry Humanities Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health

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Cost Calculation and Selling Price Determination for MSME in Jababeka Industrial Area Supeni Anggraeni Mapuasari; Vita Elisa Fitriana; Chita Oktapriana
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 3 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i3.907

Abstract

Besides the position as an industrial center, Jababeka is also a residential and MSME center that supports the regional economy. Even though they are continuouesly growing, MSMEs still need a numeruos supports to be able to develop further, including how MSMEs can accurately calculate business costs and ultimately determine the right selling price. This training was divided into two sessions, where the first session focused on the concept of business costs, while in the second session, participants were asked to directly applied the previous concept and calculate their real business costs. The results of the questionnaire distributed to all 60 MSME participants showed that this training was able to provide an understanding of cost calculations and determining product selling prices. Therefore, it can be concluded that this training has successfully contributed to the MSME growth.
Accounting for Education and Career (ACE): Strengthening Senior High School Students’ Interest in and Readiness for Choosing an Accounting Major Rinda Siaga Pangestuti; Mila A. Reyes; Supeni Anggraeni Mapuasari; Vita Elisa Fitriana; Reinhard Gritus Apriliano
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3596

Abstract

Abstract: Choosing a study program on the eve of graduation places senior high school students before a decision that is far from simple, while their picture of accounting and its employment prospects often remains hazy. This community service activity, themed Accounting for Education and Career (ACE), was held to strengthen students’ understanding, confidence, and interest with respect to the accounting major and profession. It took place on 20 July 2026 at SMA Negeri 2 Cikarang Barat with grade XII students as participants, combining a presentation on career prospects, educational games, and a question-and-answer session. The impact of the activity was measured through a 17-item self-perception questionnaire on a 1-5 Likert scale, completed by 60 students before and 59 students after the event, and then analyzed descriptively with an N-Gain computation. The participants’ average perception score moved from 3.81 to 4.00 on a scale of 5, equivalent to a shift from 76.1% to 79.9%, with an N-Gain of 0.16. The largest increase was recorded for interest in choosing the accounting major, from 3.23 to 3.68 (N-Gain 0.25), followed by confidence in settling on a course of study, from 3.53 to 3.86 (N-Gain 0.23). Both were the primary targets of the activity, whereas the three aspects outside those targets recorded the smallest increases. The magnitude of the N-Gain does fall in the low category, yet the direction of change clusters precisely on the targets that were aimed at. The presence of a practitioner speaker proved capable of strengthening students’ interest in and readiness for choosing an accounting major.
Co-Authors Chita Oktapriana Mila A. Reyes Reinhard Gritus Apriliano Rinda Siaga Pangestuti Vita Elisa Fitriana