Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Nusantara
Meilida Sofiana, Ervina
Unknown Affiliation
Humanities Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Pengabdian Masyarakat Nusantara

 1 
Penentuan Harga Jual UMKM Kandang Anak Ragil dan Kenari by Coxy melalui Analisis HPP dengan Metode Full Costing Meilida Sofiana, Ervina; Sri Utami, Endang
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3381

Abstract

This community service activity aims to analyze the application of production cost calculation using the full costing method. The full costing method covers all cost elements, both variable and fixed. This activity is carried out using a quantitative research approach, where data in the form of numbers is collected or interview results are converted into numerical data. Primary data in this activity is obtained directly from MSMEs through documentation, interviews, and observations. The results of community service activities on two MSMEs, namely Kandang Anak Ragil and Kenari by Coxy, show that both still use simple calculation methods without applying applicable accounting standards to determine the cost of production. In practice, these MSMEs have not calculated all costs incurred during the production process. In addition, both MSMEs tend to use market prices without conducting in-depth analysis when setting selling prices, so that the profits obtained are not in accordance with expectations.
Penentuan Harga Jual UMKM Kandang Anak Ragil dan Kenari by Coxy melalui Analisis HPP dengan Metode Full Costing Meilida Sofiana, Ervina; Sri Utami, Endang
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3381

Abstract

This community service activity aims to analyze the application of production cost calculation using the full costing method. The full costing method covers all cost elements, both variable and fixed. This activity is carried out using a quantitative research approach, where data in the form of numbers is collected or interview results are converted into numerical data. Primary data in this activity is obtained directly from MSMEs through documentation, interviews, and observations. The results of community service activities on two MSMEs, namely Kandang Anak Ragil and Kenari by Coxy, show that both still use simple calculation methods without applying applicable accounting standards to determine the cost of production. In practice, these MSMEs have not calculated all costs incurred during the production process. In addition, both MSMEs tend to use market prices without conducting in-depth analysis when setting selling prices, so that the profits obtained are not in accordance with expectations.
Co-Authors Endang Sri Utami, Endang