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Pelatihan Perhitungan Harga Jual untuk Pelaku Usaha Mikro Kecil dan Menengah “My Cheese” Jurica Lucyanda; Monica Weni Pratiwi; Holila Hatta; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
Indonesian Journal for Social Responsibility Vol. 8 No. 01 (2026): June 2026
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v8i01.500

Abstract

Higher   education is one of the institutions responsible for supporting Micro, Small, and Medium Enterprises (MSMEs) in their business. This responsibility is to foster MSMEs, enabling them to develop and contribute to economic growth. The purpose of this community service (PkM) is to increase the knowledge and understanding of the importance of calculating the cost of production and selling price for MSME actors. MSMEs are a rapidly growing business and support economic growth in Indonesia. Currently, there are problems faced by MSME actors in computing the cost of production and the selling price. This problem is caused by the limited knowledge and understanding of MSME actors in determining the cost of production and the selling price. Based on these problems, it is necessary to have training activities on the calculation of the cost of production and the selling prices for MSME actors. The partners of this activity are MSMEs that produce cheese sticks under the " My Cheese" brand as a home industry product. The approach of this community service activity is a service learning approach. This activity concluded that the training impacts the MSMEs' knowledge on calculating the cost of production and the selling price of products. The pretest and posttest of surveys conducted concluded that there was an 80% increase in participants' knowledge of cost, calculation of cost of production, and determination of selling price (before the training, only 20% understood the concept of cost, and after the training 100%).
The Readiness to Implement the University Social Responsibility: A Case Study at a Private Indonesian University Jessica Angel Priscillia; Jurica Lucyanda; Anggita Putri; Sarah Novita Asa
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 1 (2025): March 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i1.3833

Abstract

This study investigates the readiness to implement the concept of University Social Responsibility (USR) at Bakrie University. USR is a concept of university commitment to the social community through an ethical approach that focuses on a Triple Bottom Line (TBL) approach (environmental, social, and economic). It supports the Civitas Academica in carrying out the work. It is concerned with community service activities from economic, social, and ecological aspects through the Tridarma of Higher Education (education, research, and community service). This study adopts a qualitative method using a case study approach at Bakrie University. The data collection is done through in-depth interviews. The results show that Bakrie University has partially adopted the USR concept. Bakrie University's main challenge in implementing the USR concept is the lack of integration of environmental education in the curriculum and monitoring and evaluating the impact of the USR program. However, the study concludes that Bakrie University is ready to implement USR concepts by focusing on environmental and social-based curriculum design, developing student participation in sustainable activities, and increasing collaboration with industries that focus on sustainability. This study contributes to education and sustainability research, particularly in USR.
Financial Reporting Training Based on Financial Accounting Standards for Foundation at Yayasan Darul Hikam Insani Bekasi: Pelatihan Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Yayasan di Yayasan Darul Hikam Insani Bekasi Jurica Lucyanda; Monica Weni Pratiwi; Berkah Iman Santoso; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2294

Abstract

Community Service (PkM) aims to increase the knowledge and understanding of the management of the Darul Hikam Insani Foundation (YDHI) Pondok Gede Bekasi in compiling the Foundation's financial statements in accordance with the Financial Accounting Standards (SAK) compiled by the Indonesian Institute of Accountants (IAI), namely the Interpretation of Financial Accounting Standards (ISAK) 335. This training was carried out to provide solutions for the management of the Foundation because of the problems faced by the management of the Darul Hikam Insani Mosque Foundation Pondok Gede Bekasi. The problem faced is the limited literacy related to the preparation of financial statements based on Financial Accounting Standards for Foundations which are non-profit oriented entities so that the Foundation's management has not implemented financial reporting based on ISAK 335. Financial statements are a tool of accountability of the Foundation's management to donors so that the finances obtained are reported transparently and accountably. In addition, the rapid development of technology so that it is the focus of this service activity to help and facilitate the Foundation's management to make financial statement applications based on digital-based ISAK 335. This activity provides significant benefits for YDHI management in compiling financial statements based on ISAK 335, in addition to the existence of a digital-based application can help YDHI management prepare transparent and accountable financial reports as a medium of accountability to donors.