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All Journal JPM (Jurnal Pemberdayaan Masyarakat) International Journal of Economic Entrepreneurship and Business Management
Angraini, Yuyun
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pelatihan dan Pendampingan Pembuatan Alat Tangkap Bubu bagi Kelompok Nelayan di Desa Tanggetada, Kabupaten Kolaka Tasabaramo, Ilham Antariksa; Angraini, Yuyun; Asriani, Nenni
Jurnal Pemberdayaan Masyarakat Vol 10 No 1 (2025): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v10i1.10741

Abstract

Tanggetada Village has very large potential for marine fishery resources. However, this potential has not been optimally utilized. One of the problems is that the majority of fishermen in the village are small fishermen who have traditional fishing gear with low catch production. Therefore, to increase catch production, this community service activity provides training and assistance to fishermen groups to create fishing gear technology that can increase catch production and is environmentally friendly. The fishing gear used is the Bubu (Fish trap). The partner of the fishermen group in this activity is the Kelompon Nelayan Anak Pesisir of Tanggetada Village. This activity was carried out in August 2024. The activity method was carried out in several stages including the Socialization stage, training and assistance in making Bubu (Fish trap), application of bubu and evaluation of activities. The results of this activity were an increase in the knowledge and skills of fishermen group partners regarding the method of making Bubu, and being able to apply the fishing gear technology.
Analysis of Cost of Production Using the Full Costing Method in Determining Selling Prices (Case Study on the Clove Flower Business of Tolitoli Bakery): Analisis Biaya Produksi Menggunakan Metode Biaya Penuh dalam Menentukan Harga Jual (Studi Kasus pada Bisnis Bunga Cengkeh di Toko Roti Tolitoli) Angraini, Yuyun; Nurfitriana, Nurfitriana; Usman, Usman; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 2 (2025): Sustainable Entrepreneurship and Green Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/ay3c3361

Abstract

Analysis of the cost of production using the full costing method in determining the selling price (Case Study on Tolitoli Bakery Clove Flowers). The purpose of this study is to find out the calculation of the cost of production, the determination of selling prices, and the preparation of profit and loss statements using the full costing method. This type of research is a case study. The research sample used production and non-production cost data for 2021-2023, sampling using purposive sampling techniques. The data analysis method uses the full costing method. Based on the results of the study, the calculation of HPP using the full costing method produces a higher calculation than that of the company because the business owner does not calculate the cost of electricity, water cost, and equipment depreciation costs into the cost of production. The result of determining the selling price with a mark up of 30%, the business owner's method is lower than the cost plus method because of the difference in the cost of determining the cost of goods carried out by the business owner with a full costing approach and the business owner does not include non-production costs in the determination of the selling price. Based on the preparation of the full costing method profit and loss report, it produces a net profit that decreases every year due to an increase in production costs every year and a fixed selling price.
Co-Authors Asriani, Nenni Edi Yanto, Edi Ilham Antariksa Tasabaramo, Ilham Antariksa nurfitriana nurfitriana Usman Usman