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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT PEDAMAS (Pengabdian Kepada Masyarakat)
M. Endang Asmara
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Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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PELATIHAN PENENTUAN HARGA POKOK PRODUKSI PADA PELAKU UMKM TAPE DI KELURAHAN TANJUNG SARI KECAMATAN MEDAN SELAYANG Ernita; Bambang Suseno; Nova Azahra; M. Endang Asmara
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 2 (2023): JULI 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Saat ini pelaku UMKM di bidang makanan belum memahami penentuan harga pokok pelaku UMKM terutama pada bidang makanan. Pengabdian masyarakat yang diselenggarakan oleh Universitas Deli Sumatera Medan bertempat di Jalan Pasar 1 Kelurahan Tanjung Sari Kecamatan Medan Selayang, dengan tujuan memberikan pengetahuan tentang penentuan harga pokok produksi pada pelaku UMKM tape .Metode dalam pelaksanaan pengabdian masyarakat ini beberapa tahapan yaitu analisa kondisi dan situasi, persiapan materi, pelaksanaan kegiatan dan evaluasi. Dari hasil evaluasi bahwa para pelaku UMKM sudah melakukan penentuan harga pokok produksi dengan hasil kuesioner: (1) Pelaku usaha tape dapat menentukan komponen biaya produksi seperti biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead dengan presentasi dari 40% menjadi 100%; (2) Pelaku usaha tape dapat menentukan harga jual total dan per unit dengan presentasi dari 50% menjadi 100%; (3) Pelaku usaha tape dapat mempraktekan dalam menentukan harga pokok produksi dengan presentasi dari 30% menjadi 95%. Semua tahapan yang telah dilakukan diikuti secara antusias oleh pelaku UMKM. Pelaku UMKM juga menilai bahwa pelatihan penentuan harga pokok produksi ini penting dan bermanfaat.
Pengembangan UMKM Naik Kelas Berbasis Manajemen Usaha Pada Kelompok Usaha Kuliner di Desa Ladang Bambu Kecamatan Medan Tuntungan Yusrita; Zenni Riana; M. Endang Asmara; Muhammad Prasetyo Wibowo; Cornelia Ivani
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.749

Abstract

The function and role of SMEs is currently felt to be very important. Aside from being a source of livelihood for many people, it also provides direct employment for the majority of the population. As a small business group, SMEs are always trapped in the problem of limited capital, inaccurate distribution, inefficient financial management, lack of innovation, not yet maximizing online marketing, bookkeeping is still manual, time management, does not have permits as an effort to improve the capabilities of small businesses in the context of expanding its role in the national economy, a series of integrated and sustainable development is needed to overcome various problems. External factors consist of government policies in the public sector, social, cultural and economic aspects, as well as aspects of the role of related institutions. MSME actors in the Kampung Bambu Village, Medan Tuntungan District, are housewives who use their time at home to generate income to supplement their family's income. There are 47 business actors in the Kebun Bambu Village who become a business group. Judging from the age at which they started doing business, the business actors in the bamboo farming village should have graduated, considering that this business group is part of the local government program, namely One Kelurahan, One Entrepreneurship Center.
Co-Authors Bambang Suseno Cornelia Ivani Ernita Muhammad Prasetyo Wibowo Nova Azahra Yusrita Zenni Riana