Indonesian Journal of Community Empowerment
Vol. 2 No. 4 (2025): MAJU : Indonesian Journal of Community Empowerment, Juli 2025

EDUKASI PENERAPAN METODE HARGA PRODUK BERSAMA DAN SAMPINGAN UNTUK MENENTUKAN HARGA POKOK PRODUKSI DI UMKM PADA PABRIK TAHU 212 NAGARI CUPAK

Putri, Rita Dwi (Unknown)
Maison, Witra (Unknown)
Hikmah, Vinka Tahiyatul Nurul (Unknown)
Dani, Dillfa Lailatul Rahmi (Unknown)
Syahrila, Adinda Putri (Unknown)

Article Info

Publish Date
20 Jul 2025

Abstract

This community service aims to apply the joint and by-product cost calculation method in the production process of one of the tofu MSMEs, Pabrik Tahu 212, located in Nagari Cupak. The main product produced is tofu, while tofu dregs, as a by-product, are utilized as cattle feed. The activity was carried out through the collection and analysis of production cost data, including raw materials, direct labor, and overhead costs. A cost allocation method was used to separate the costs between the main product and the by-product.

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Journal Info
Indonesian Journal of Community Empowerment
Website

Abbrev

maju

Publisher

Lembaga Pendidikan dan Penelitian Manggala Institute

Subject

Agriculture, Biological Sciences & Forestry Humanities Education Environmental Science Public Health

Description

MAJU : Indonesian Journal of Community Empowerment as a national journal focuses on community engagement programs to advance theory and practice related to all forms of community outreach and engagement in Indonesia. This journal is published six issue a year, with online version of E-ISSN : ...