Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Multidisiplin Sawala Cendekia: Jurnal Peneiltian Multidisiplin
Ebah Suaebah
Universitas Linggabuana PGRI Sukabumi
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
SOSIALISASI DIGITAL MARKETING DAN LITERASI KEUANGAN BAGI PELAKU UMKM DI KELURAHAN CIPANENGAH Ebah Suaebah
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 1 (2025): Mei
Publisher : PT. ABIG RIZKY PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the factors causing low competitiveness of MSMEs is the limitations of business actors in marketing aspects and minimal knowledge about financial literacy. To overcome this, this community service activity aims to introduce MSME products to a wider market, increase competitiveness through the use of digital marketing strategies, and provide education on effective financial management. The approach used in this activity includes socialization, training, and direct assistance to MSME actors in the Cipanengah Village area, Lembursitu District, Sukabumi City. For approximately one month, various activities were carried out in a structured manner. The results of the activities showed that MSME actors began to understand the basic concepts of digital marketing and were able to utilize the internet as a marketing tool. This skill improvement is expected to expand the market reach of partners and strengthen their competitiveness as micro, small, and medium business actors
PENERAPAN FULL COSTING UNTUK EFISIENSI BIAYA DAN DAYA SAING UMKM Tuti Setiatin; Niken Safitri; Ebah Suaebah
Sawala Cendikia : Jurnal Penelitian Multidisiplin Vol. 1 No. 1 (2025): Maret
Publisher : PT. ABIG RIZKY PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy. However, many MSMEs, including Tiktak Kencur Nenk Tasya, still face challenges in financial management and the implementation of proper accounting practices, particularly in recording production costs. Previously, the cost recording at this MSME only covered daily raw material expenses, neglecting overhead costs and indirect labor, which resulted in inaccuracies in calculating the Cost of Goods Manufactured (COGM). This inaccuracy can affect pricing decisions, profit margins, and competitiveness. This research aims to design an effective cost recording system and determine the optimal COGM for Tiktak Kencur Nenk Tasya MSME. The full costing method is applied, as it is recognized for providing more accurate accounting by clearly classifying production costs. This study adopts a descriptive quantitative approach with a case study method, collecting data through observation, interviews, and documentation. The results of the COGM calculation using the full costing method for January 2025 show a total finished goods production cost of IDR 160,080,000 for 12,000 kg of products, resulting in a unit cost of approximately IDR 13,340.7. The estimated cost of work-in-process at the end of the period is IDR 6,489,000, bringing the total production cost for that month to IDR 166,569,000. Accurate implementation of COGM is expected to assist MSMEs in planning, financial management, improving competitiveness, and operational efficiency.
Co-Authors Niken Safitri Tuti Setiatin