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All Journal Nusantara Entrepreneurship and Management Review Welfare: Jurnal Pengabdian Masyarakat
Hilmawan, Tanta
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Peningkatan Kinerja Keuangan UMKM Melalui Pendampingan Penggunaan Accurate Online Wicaksono, Achmad; Sofa, Devi Maya; Iswanto, Denny; Hilmawan, Tanta; Andriani, Rena
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Welfare : June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i2.2254

Abstract

This community service aimed to improve the financial performance of MSMEs, particularly Warkop Teras Sepande Candi in Sidoarjo, through training in financial reporting using the Accurate Online application. Using the Asset-Based Community Development (ABCD) approach, the program focused on applying technology to enhance business efficiency. The use of Accurate Online significantly reduced the time needed for preparing financial reports, allowing business owners to focus more on growth strategies. It also improved report accuracy by minimizing manual errors and increased transparency to meet regulatory standards, strengthening trust with banks and auditors. The training helped MSMEs understand and utilize the application, fostering a more tech-savvy and adaptive work culture. The results not only benefited Warkop Teras Sepande but also provided a practical model for other MSMEs in managing financial records with technology. This initiative is expected to inspire broader adoption of digital tools to boost MSME competitiveness and business sustainability.
Mengurai Kompleksitas Harga Pokok Produksi: Pendekatan Full Costing untuk Efisiensi Harga Jual Hilmawan, Tanta; Nafis, M. Azie Azizman; Wicaksono, Achmad
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v1i2.1178

Abstract

Perhitungan harga pokok produksi berdasarkan metode full costing lebih tepat dan akurat. Oleh karena itu, metode full costing memasukkan seluruh komponen biaya yang digunakan dengan detail untuk proses produksi. Tujuan dari penelitian ini yaitu untuk menganalisis perbandingan perhitungan harga pokok produksi dengan metode full costing dan perhitungan harga pokok produksi UMKM Mie Gobyos. Hasil penelitian memperlihatkan bahwa perhitungan harga pokok produksi berdasarkan metode full costing menunjukkan angka yang lebih tinggi dari perhitungan harga pokok produksi berdasarkan metode UMKM Mie Gobyos. Harga pokok produksi dengan menggunakan metode full costing sebesar Rp 19.293,-. Sedangkan untuk hasil perhitungan dengan menggunakan metode UMKM Mie Gobyos sebesar Rp 13.976,-. Hal ini disebabkan UMKM Mie Gobyos hanya memasukkan biaya bahan baku saja, biaya sewa dan biaya overhead listrik saja dan tidak memasukkan biaya bahan baku lainnya seperti biaya karyawan, biaya produksi. Calculating the cost of goods manufactured based on the complete costing method is more precise and accurate. Therefore, the whole costing method includes all components used in detail for the production process. This study aims to compare the cost of goods produced using the complete costing method and the calculation of the cost of goods produced by UMKM Mie Gobyos. The results showed that the calculation of the cost of goods produced based on the complete costing method showed a higher figure than the calculation of the cost of goods produced based on the UMKM Mie Gobyos method. The cost of goods produced using the complete costing method is Rp 19,293. Meanwhile, the calculation results using the UMKM Mie Gobyos method amounted to IDR 13,976. This is because UMKM Mie Gobyos only includes raw material costs, rental costs and electricity overhead costs and does not include other raw material costs such as employee or production costs.
Co-Authors Achmad Wicaksono Achmad Wicaksono Andriani, Rena Denny Iswanto, Denny Devi Maya Sofa Nafis, M. Azie Azizman