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All Journal Indonesian Journal of Community Empowerment
Syahrila, Adinda Putri
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Agriculture, Biological Sciences & Forestry Humanities Education Environmental Science Public Health

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EDUKASI PENERAPAN METODE HARGA PRODUK BERSAMA DAN SAMPINGAN UNTUK MENENTUKAN HARGA POKOK PRODUKSI DI UMKM PADA PABRIK TAHU 212 NAGARI CUPAK Putri, Rita Dwi; Maison, Witra; Hikmah, Vinka Tahiyatul Nurul; Dani, Dillfa Lailatul Rahmi; Syahrila, Adinda Putri
MAJU : Indonesian Journal of Community Empowerment Vol. 2 No. 4 (2025): MAJU : Indonesian Journal of Community Empowerment, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v2i4.1568

Abstract

This community service aims to apply the joint and by-product cost calculation method in the production process of one of the tofu MSMEs, Pabrik Tahu 212, located in Nagari Cupak. The main product produced is tofu, while tofu dregs, as a by-product, are utilized as cattle feed. The activity was carried out through the collection and analysis of production cost data, including raw materials, direct labor, and overhead costs. A cost allocation method was used to separate the costs between the main product and the by-product.
Co-Authors Dani, Dillfa Lailatul Rahmi Hikmah, Vinka Tahiyatul Nurul Maison, Witra Putri, Rita Dwi