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Journal : Abdimisi

Implementasi Penentuan Harga Jual Optimal Menggunakan Penghitungan Harga Pokok Penjualan (HPP) Produk untuk Pelaku UMKM Ponpes Lembaga Bina Santri Mandiri - Kab. Bogor Haryoso, Gunung Subagyo Anom; Nugroho, Aditya Riky; Dalimunthe, Ibram Pinondang
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47158

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam menumbuhkan dan membangun ekonomi Indonesia umumnya dan wilayah Kabupaten Bogor khususnya. Dalam menjalankan bisnisnya pengusaha UMKM membutuhkan informasi mengenai harga pokok produknya untuk bisa menentukan harga jual yang optimal. Terkait hal tersebut perguruan tinggi dapat berperan dan turut andil dalam memberikan pelatihan dan penyuluhan tentang penghitungan harga pokok penjualan bagi UMKM. Tim Dosen Fakultas Ekonomi dan Bisnis Unpam melakukan Pengabdian Kepada Masyarakat dengan judul “Implementasi Penentuan Harga Jual Optimal Menggunakan Penghitungan Harga Pokok Penjualan (HPP) Produk Untuk Pelaku Umkm Ponpes Lembaga Bina Santri Mandiri- KabupatenBogor”. PKM ini bertujuan untuk membantu para pelaku UMKM guna memiliki pengetahuan tentang penghitungan harga pokok secara sederhana namun akurat dan sangat bermanfaat bagi UMKM. Para pelaku UMKM tersebut setelah menyelesaikan program ini diharapkan dapat memiliki ketrampilan dalam menghitung harga pokok produk yang dijualnya, dan mengembangkan diri di bidang wirausaha pada tataran UMKM. Metode yang digunakan adalah penyampaian materi dan diskusi secara tatap muka mengenai penghitungan harga pokok produk UMKM dan penentuan harga jual. Berdasarkan pengamatan seluruh proses PKM dapat disimpulkan bahwa Pengabdian Kepada Masyakat ini diikuti oleh peserta dengan antusias untuk memberikan respons terhadap materi PKM dan bertambah pengetahuan dan kesadaran tentang pentingnya menghitung harga pokok secara sederhana namun akurat bagi kesuksesan usahanya. Kata Kunci: harga jual optimal; harga pokok penjualan; UMKM
Pengenalan Pembukuan Sederhana untuk Entrepreneur Masa Depan di SMK Putra Pertiwi, Tangerang Selatan Aditya Riky Nugroho; Haryoso, Gunung Subagyo Anom; Ibram P. Dalimunthe
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50787

Abstract

This community service aims to provide knowledge and insights about the preparation of Financial Statements and taxation for MSMEs. The service was conducted at SMK Putra Pertiwi in South Tangerang. The target of this service is the students of SMK Putra Pertiwi in South Tangerang. The issues faced by the partners were addressed through several stages of activities, namely preparation, implementation, and evaluation. Preparation was carried out by conducting preliminary surveys related to the problems faced by the partners. Implementation was done through training and mentoring using a presentation method, followed by discussions and Q&A sessions. The evaluation of this stage was conducted by collecting and summarizing data from each stage of the activities. The results of the community service activities show a level of success with the alignment of the topic material with the information needed by the students to face future challenges.  The students of the vocational school after completing their studies will be in the community and have the opportunity to develop themselves in the field of entrepreneurship at the micro, small, and medium enterprises (MSMEs) level. This service has encouraged participants to respond to the community service materials and to increase their knowledge and awareness about the importance of simple bookkeeping for MSME actors as well as the application of taxes. Keywords: financial report; taxation; socialization
Pengenalan Pembukuan Sederhana untuk Entrepreneur Keluarga Mandiri di Kader Posyandu Kp. Rawa Lele, Ciputat-Tangerang Selatan Haryoso, Gunung Subagyo Anom; Aditya Riky Nugroho; Irwan Setiawan
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56617

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the growth and development of the Indonesian economy in general and the South Tangerang region in particular. To manage these businesses, MSMEs still need knowledge of simple bookkeeping and taxation. Recognizing this, one of the roles of universities is to contribute to providing knowledge about bookkeeping and taxes for MSMEs. This community service aims to provide insight into the preparation of financial reports and taxation for MSMEs. The service was carried out at the Posyandu Cadre Forum in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. The target of this service was the mothers of the Posyandu cadres in Rawa Lele Village, Jombang Village, Ciputat District, South Tangerang. Problems that occurred in the partners were resolved in several stages of activities, namely preparation, implementation, and evaluation. Preparation was carried out by conducting a preliminary survey related to the problems faced by partners. Implementation was carried out through training and mentoring using the material presentation method followed by discussion and questions and answers. Evaluation of this stage was carried out by collecting and summarizing data from each activity stage. The results of the community service activities showed a level of success with the suitability of the material topics with the information needed by the mothers of the Posyandu cadres in Rawa Lele Village in facing future challenges. After receiving counseling, the mothers of the Posyandu cadres in Rawa Lele Village will be in the community and have the opportunity to develop themselves in the field of entrepreneurship at the MSME level. This community service program has enthusiastically provided participants with responses to the PKM material and increased their knowledge and awareness of the importance of simple bookkeeping for MSMEs and their tax applications. Keywords: Financial Reports, Taxation, Mentoring, Socialization, MSMEs.