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All Journal Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Adam Rafi Fatchurahman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

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Pendampingan dan Pengurusan Pembuatan Nomor Induk Berusaha (NIB) untuk UMKM Auliyabeauty.studio melalui OSS Umi Nadifa Maulida; Armando Jihad Shabilal Mustaqim; Alyssa Nur Rahma Dwi; Adam Rafi Fatchurahman; Nafia Ilhama Qurratu’aini
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 1 (2025): Januari: 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.v2i1.1084

Abstract

SMEs (micro, small and medium enterprises) are very important for the Indonesian economy. However, many MSMEs do not understand the importance of having an NIB (Business Identification Number) as proof of the legality of their business. A similar thing also happened in Buduran Village, Sidoarjo. This community service program aims to provide MSME players with an understanding of how to register and obtain NIB. The activity begins with observing the situation, recording the perpetrators, as well as providing socialization and assistance. After participating in this activity, it is hoped that business actors will better understand and be able to manage their NIB. It is hoped that this program can continue to help more MSMEs in Sidoarjo Regency.
PENERAPAN METODE PROCESS COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA UMKM JAMU KUNYIT AQILLA Nuril Izzah Dwi Putri Elyansyah; Rahadiani Cecilia Atori; Vinna Gayuh Asih; Adam Rafi Fatchurahman; Mochammad Dimas Nur Aziz; Mochamad Usman Sufi; Dian Fahriani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.8108

Abstract

This study aims to analyze the cost structure and determine the cost of goods manufactured (COGM) at the Aqilla Turmeric Herbal Medicine SME in Sidoarjo using the process costing method. The research method used is descriptive qualitative by conducting direct observation of the production process during November 2025. The results show that the total production cost to produce 300 bottles of herbal medicine per month is IDR 1,175,000, consisting of raw material costs (IDR 740,000), labor costs (IDR 180,000), and factory overhead costs (IDR 255,000). Based on these calculations, the cost of goods sold per unit is IDR 3,916 with a selling price of IDR 6,000. This MSME is able to generate a profit margin of IDR 2,084 per unit or a total monthly profit of IDR 625,200 with a profit percentage of 53.2% of the total production costs. This study indicates that the Aqilla Turmeric Jamu business has sufficient profitability to sustain its operations.
Co-Authors Alyssa Nur Rahma Dwi Armando Jihad Shabilal Mustaqim Dian Fahriani Mochamad Usman Sufi Mochammad Dimas Nur Aziz Nafia Ilhama Qurratu’aini Nuril Izzah Dwi Putri Elyansyah Rahadiani Cecilia Atori Umi Nadifa Maulida Vinna Gayuh Asih