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All Journal Jurnal Pengabdian Masyarakat Nusantara SENMEA
Purnama Putri, Intan
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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Pemberdayaan Masyarakat Pelaku UMKM Melalui Pelatihan Penyusunan Proposal Usaha dan Analisis Laporan Keuangan di Kabupaten Kampar Puspita Sari, Anisa; Alfinasari, Safitri; Puspito Rahayu, Tri; Purnama Putri, Intan; Novita Sari, Tri; Kusuma Hadi Soedjoko, Dodi
Jurnal Pengabdian Masyarakat Nusantara Vol 1 No 2 (2022): Vol.1 No.2 (Juni 2022)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/dimastara.v1i2.18067

Abstract

Micro Small and Medium Enterprises (MSMEs) play an important role in Indonesia. MSMEs have shown their tenacity and resilience in the economic crisis and along with the Covid-19 pandemic, it is hoped that MSMEs will survive again. Especially among MSME actors in Kampar Riau Regency with fields that are engaged in culinary, agriculture, fisheries, and handicrafts. This group was chosen because of the high number of MSMEs in Kampar Regency (45,446 MSMEs) and the abundant natural resources (HR) potential in the area. The aim behind this activity is to equip MSMEs with the autonomous capacity to plan strategic deals and dissect financial reports so that they can be used as a reference to turn them into a company so that they can turn into individual financial strengths and make major commitments to national finance. This activity is carried out through direct contact with a limited number of MSMEs. This strategy was taken in view of the outbreak of the corona virus pandemic. The stages of this activity begin with clarification of the obstacles that are often faced by MSMEs, followed by clarification of the importance of strategic agreements, the efforts taken in preparing strategic plans, and the importance of auditing budget reports. These results have expanded the capacity and information of MSMEs, especially in Kampar Regency in terms of strategic agreement planning and monetary reports, even in limited circumstances due to the Coronavirus pandemic.
ANALISIS PERHITUNGAN HPP FULL COSTING DAN HARGA JUAL COST PLUS PRICING PADA UD ARPUMA NGANJUK Purnama Putri, Intan; Puji Winarko, Sigit; Astuti, Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 7 (2022): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2022
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine and analyze the calculation of the cost of goods manufactured (HPP) and the selling price applied by the company and the calculation using full costing and cost plus pricing at UD Arpuma. The benefit of this difference in calculations is that by calculating using full costing and cost plus pricing, the company will get the right price as well as there is a clear calculation basis in accordance with the theory used. The approach and type of research used is descriptive quantitative. The data analysis technique used is full costing and cost plus pricing. The results showed that the full costing and cost plus pricing krecek uyel methods resulted in lower HPP and selling prices because the company only used estimates in determining prices. Meanwhile, krecek plates resulted in lower HPP and higher selling prices. This is because the full costing and cost plus pricing methods detail all the costs incurred, thus obtaining a higher price. However, overall the price set by the company is still high compared to using the full costing and cost plus pricing methods. It is expected that UD Arpuma will use the full costing and cost plus pricing method because it produces a more precise price.  
Co-Authors Alfinasari, Safitri Kusuma Hadi Soedjoko, Dodi Novita Sari, Tri Puji Astuti Puji Winarko, Sigit Puspita Sari, Anisa Puspito Rahayu, Tri