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IMPLEMENTASI ACTIVITY BASED COSTING PADA PERUSAHAAN JASA HOMESTAY UNTUK MENINGKATKAN AKURASI PENETAPAN HARGA SEWA (STUDI KASUS PADA HOMESTAY AMANAH) Putri, Rita Dwi; Das, Nidia Anggreni; Putri, Lucy Septiana; Ramadani, Figi Putri; Fitri, Nadha Aulia; Salman, Andre; Alfarizi, Rivo Muhammad
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 4 (2025): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i4.2602

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah untuk menilai dan melihat sejauh mana Activity Based Costing dapat meningkatkan akurasi penetapan harga sewa dibandingkan dengan metode tradisional pada usaha Homestay. Pada usaha homestay penentuan harga yang akurat dapat meningkatkan kelangsungan usaha dan daya saing. Pengabdian Kepada Masyarakat ini dilakukan pada Homestay Amanah dengan metode yang digunakan adalah dengan mewawancarai pemilik homestay tersebut. Hasil Pengabdian kepada Masyarakat ini menunjukkan bahwa Metode Activity Based Costing lebih akurat dibandingkan dengan metode Tradisional karena metode ABC membebankan biaya overhead pada banyaknya cost driver berbeda dengan metode tradisional yang hanya membebankan biaya overhead pada satu cost driver saja
Pelatihan Membatik Guna Mengembangkan Keterampilan Berwirausaha pada Batik Tulis Salingka Tabek Das, Nidia Anggreni; Defitri, Siska Yulia; Fitasari, Anggi Al; Daturrahmi, Sayyi; Dzakiyyah, Husni Taufiq; Putri, Aulia Nanda; Almina, Elsa Febri; Fatikasari, Difani; Fitri, Nadha Aulia; Hamdi, Chintia Devina; Nurlisafani, Nurlisafani; Salman, Andre
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1450

Abstract

This Community Service program aims to improve batik-making skills and foster an entrepreneurial spirit among students and the community, specifically through collaboration with Batik Tulis Salingka Tabek, Nagari Koto Baru, Kubung District, Solok Regency. This PKM uses a direct training method where, through material presentation and practice, participants learn about tools and materials, design models, wax application, dyeing, and the production of batik fabrics that are ready for sale. The training is not only related to the batik-making process but also introduces marketing strategies so that the value of the products can be added to and compete in the market. The results of this activity can be seen in the increased understanding of batik making among participants in the creation of hand-drawn batik. Participants can create designs independently and perform dyeing using natural dyes, as well as gain an understanding of entrepreneurship, where batik can be used as a promising business venture. In addition, this training also serves as a tool for cultural preservation and the development of the batik industry.