PENDAMPINGAN PENYUSUNAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI KABUPATEN PONOROGO
Abstract
Kegiatan pengabdian masyarakat ini bertujuan untuk: (1) memberikan pemahaman kepada para pelaku UMKM di Kabupaten Ponorogo tentang arti pentingnya menghitung harga pokok produksi dan melakukan pencatatan ke dalam jurnal dengan benar, (2) memberi pelatihan dan mendampingi pelaku UMKM agar mampu menghitung harga pokok produksi dengan benar. Berdasarkan informasi awal dengan calon mitra diperoleh informasi tentang masalah yang dihadapi pelaku UMKM di Kabupaten Ponorogo yaitu belum memahaminya manfaat perhitungan harga pokok produksi sehingga mereka umumnya tidak melakukan perhitungan harga pokok produksi. Mereka menetapkan harga jual berdasarkan harga di pasaran, sehingga mereka tidak dapat menghitung berapa laba/rugi sebenarnya dari kegiatan usaha mereka.
Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian masyarakat ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) kasus untuk memberikan contoh praktik menghitung harga pokok produksi, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman peserta terhadap materi yang diberikan sebesar 70%. Selanjutnya Tim pengabdian masih melakukan pendampingan di lapangan selama dua minggu.
Kata kunci: pengabdian, pelatihan, pendampingan, harga pokok produksi
Abstract
This community service activity aims to: (1) giving an understanding to the MSMEs in Ponorogo Regency about the importance of calculating the cost of production and recording it correctly in journals, (2) providing training and accompanying MSMEs to be able to calculate the basic price production properly. Based on preliminary communication with potential partners, information was obtained about the problems faced by MSMEs in Ponorogo Regency that is not yet understood the benefits of calculating the cost of production so that they generally do not calculate the cost of production. They set selling prices based on prices on the market, so they cannot calculate what the actual profit / loss is from their business activities. The solution offered to solve the problem is to provide training and assistance in calculating the cost of production. The method of activities used in this service are (1) lectures to convey the concept of calculating the cost of production and recording in journals and (2) cases to provide examples of practices to calculate the cost of production, and (3) provide assistance in the field. Based on the results of the evaluation of the activities, obtained information on the level of understanding of participants to the material provided by 70%. Furthermore, the service team is still providing assistance in the field for two weeks.
Keywords: dedication, training, assistance, cost of production
Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian masyarakat ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) kasus untuk memberikan contoh praktik menghitung harga pokok produksi, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman peserta terhadap materi yang diberikan sebesar 70%. Selanjutnya Tim pengabdian masih melakukan pendampingan di lapangan selama dua minggu.
Kata kunci: pengabdian, pelatihan, pendampingan, harga pokok produksi
Abstract
This community service activity aims to: (1) giving an understanding to the MSMEs in Ponorogo Regency about the importance of calculating the cost of production and recording it correctly in journals, (2) providing training and accompanying MSMEs to be able to calculate the basic price production properly. Based on preliminary communication with potential partners, information was obtained about the problems faced by MSMEs in Ponorogo Regency that is not yet understood the benefits of calculating the cost of production so that they generally do not calculate the cost of production. They set selling prices based on prices on the market, so they cannot calculate what the actual profit / loss is from their business activities. The solution offered to solve the problem is to provide training and assistance in calculating the cost of production. The method of activities used in this service are (1) lectures to convey the concept of calculating the cost of production and recording in journals and (2) cases to provide examples of practices to calculate the cost of production, and (3) provide assistance in the field. Based on the results of the evaluation of the activities, obtained information on the level of understanding of participants to the material provided by 70%. Furthermore, the service team is still providing assistance in the field for two weeks.
Keywords: dedication, training, assistance, cost of production
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