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All Journal JPMB : Jurnal Pengabdian Masyarakat Berkelanjutan
Siti Sarpingah
Universitas Mercu Buana Jakarta
Humanities Education Environmental Science Library & Information Science Social Sciences

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PENTINGKAH UMKM MENGHITUNG HARGA POKOK PENJUALAN? Siti Sarpingah; Angela Dirman
Jurnal Pengabdian Masyarakat Berkelanjutan Vol. 2 No. 1 (2026): Jurnal Pengabdian Masyarakat Berkelanjutan (JPMB), Februari 2026
Publisher : Yayasan Nusa Cendekia Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64020/jpmb.v2i1.19

Abstract

In determining the selling price, Micro, Small, and Medium Enterprises (MSMEs) often inaccurately include certain cost components beyond raw materials, such as gas, electricity, and labor wages—including compensation for the business owner themselves. Therefore, understanding how to calculate the Cost of Goods Sold (COGS) is essential for MSME actors to set the right selling price for their products or services. This involves calculating all the elements used in the production of goods or services, as well as other supporting variable costs, and then adding a desired profit margin or percentage. This Community Service program was provided to MSME actors in the Kembangan Utara area, focusing on processed products made from purple sweet potatoes as an alternative product for sale. The purpose of this Community Service activity is to educate MSME actors on how to calculate and determine the Cost of Goods Sold (COGS) more accurately. The Outcome of this Community Service were publication on Mass Media, Youtube, and journal publication and HKI.
Co-Authors Angela Dirman