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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana
Qistinnisa, Baiq
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Economics, Econometrics & Finance Social Sciences Other

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Mentorship on Determining Cost of Goods Sold and Profit-Based Selling Prices in MSMEs: Mentorship Penetapan Harga Pokok Penjualan Dan Harga Jual Berbasis Laba Pada UMKM Halpiah, Halpiah; Putra, Hery Astika; Rosita, Rosita; Agustina, Helda Nia; Ningsih, Okta Ayu; Qistinnisa, Baiq; Putra, Indrata wangsa
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.23048

Abstract

The entrepreneurial partnership service was carried out at UD. Asri, with 5 participants, namely 1 owner, 4 employees, aiming to educate and mentor partners on how to determine HPP and profit-based selling prices that can improve business financial performance, using the Participatory Rural Appraisal method, so that the level of partner involvement is higher, using an approach, education, mentorship, practice, and evaluation using an accounting approach, with the results of partners being able to understand the basics of accounting increasing from 40% to 87%, the ability to determine the cost of goods sold from 0% to 60%, the ability to determine profit-based selling prices from 40% to 80%, while the willingness to continue determining the HPP of profit-based selling prices increased from 20% to 86% in addition to the results of the PKM partners being able to produce products that had been discontinued, namely cassava chips, producing new products in the form of saleh bananas, and differentiating tempeh chips products into three choices of flavors, sizes and prices to attract new consumers, reach a wider market and increase productivity and business profits
PENDEKATAN METODE FULL COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PISANG SALE Utamie, Dara; Qistinnisa, Baiq
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.580

Abstract

This study explores the implementation of the Cost of Goods Sold (COGS) calculation method using the full costing approach at UD Affan, a banana fritter producer in West Lombok. Using a descriptive qualitative approach, data collection was conducted through observation, interviews, and document collection. The findings indicate that UD Affan has not yet adopted adequate accounting practices, resulting in fixed costs not being included in the COGS calculation. With the full costing approach, COGS is recorded at Rp 10,223 per pack, which is higher than the current selling price of Rp 10,000. This condition results in losses and indicates the importance of regular cost recording. This study recommends consistent cost recording and adjusting selling prices to ensure business continuity. Keywords: Cost of Goods Sold, Full Costing, Banana Sale
Co-Authors Agustina, Helda Nia Halpiah, Halpiah Ningsih, Okta Ayu Putra, Hery Astika Putra, Indrata Wangsa Rosita Rosita Utamie, Dara