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All Journal UPI YPTK Journal of Business and Economics NEAR: Jurnal Pengabdian kepada Masyarakat
Friti Sintiya Silva
Universitas Islam Negeri Sumatera Utara
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Digitalisasi UMKM Gula Merah Melalui Pemanfaatan Google Maps di Desa Pematang Serai, Kabupaten Langkat Rahmi Hidayah Nasution; Friti Sintiya Silva; Ulfi Yanti Harahap; T Zaskya Azhar Azaddin; Yusuf Ramadhan Nasution
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3424

Abstract

Program pengabdian masyarakat ini dilaksanakan untuk mendukung peningkatan Usaha Mikro, Kecil, dan Menengah (UMKM) pengrajin gula merah di Desa Pematang Serai, Kabupaten Langkat melalui penerapan teknologi digital dalam kegiatan pemasaran. UMKM gula merah memiliki kontribusi besar terhadap perekonomian desa karena menjadi sumber pendapatan masyarakat, namun para pelaku usaha masih menghadapi hambatan pada aspek promosi dan akses ke pasar yang lebih luas. Melihat kondisi tersebut, dilakukan pendampingan yang berfokus pada penerapan digital marketing dengan memanfaatkan Google Maps serta platform media sosial sebagai sarana pemasaran modern. Penelitian ini menggunakan pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi selama pelaksanaan Kuliah Kerja Nyata (KKN). Temuan kegiatan menunjukkan bahwa pemanfaatan digitalisasi memberikan pengaruh positif terhadap perkembangan UMKM, seperti memperluas jangkauan promosi, meningkatkan kemudahan komunikasi dengan konsumen, dan memperkuat citra produk lokal. Penandaan lokasi usaha pada Google Maps serta promosi aktif melalui media sosial terbukti membantu produk gula merah Desa Pematang Serai lebih mudah diakses dan dikenal oleh masyarakat umum. Program ini diharapkan menjadi pijakan awal yang mampu memperkuat daya saing UMKM sekaligus mendukung pertumbuhan ekonomi desa secara berkelanjutan.
Standard Cost Analysis as a Tool for Production Cost Planning and Control at the Fried Chicken Smile MSME Friti Sintiya Silva; Laylan Syafina; Wahyu Syarvina
UPI YPTK Journal of Business and Economics Vol. 11 No. 3 (2026): September 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v11i3.340

Abstract

MSMEs play a vital role in the Indonesian economy; however, many have yet to optimally implement standard costing, leading to difficulties in planning and controlling production costs. This situation is evident at Fried Smile Chicken, an MSME that continues to experience variances between standard and actual costs. This study aims to analyze the application of standard costing as a tool for planning and controlling production costs at Fried Smile Chicken and to identify the variances between standard and actual costs. A qualitative descriptive approach was employed. Data were gathered through interviews, observation, and documentation, covering raw material costs, direct labor costs, and factory overhead costs. Analysis was conducted by comparing standard and actual costs using the single-variance analysis method. The results indicate a favorable variance of Rp2,017,650 for raw material costs, whereas cooking oil costs showed an unfavorable variance of Rp131,250. Direct labor costs exhibited an unfavorable variance of Rp999,840 due to employee bonuses. Meanwhile, factory overhead costs showed no variance, as the standard and actual costs were identical at Rp13,481,666. This study focuses on the implementation of standard costing for both planning and controlling production costs within a fast-food MSME—specifically Fried Smile Chicken—and examines the formulation and evaluation of standard costs as a basis for identifying variances and making managerial decisions.
Co-Authors Laylan Syafina Rahmi Hidayah Nasution T Zaskya Azhar Azaddin Ulfi Yanti Harahap Wahyu Syarvina Yusuf Ramadhan Nasution