PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGELOLAAN KEUANGAN GUNA MENINGKATKAN KINERJA KEUANGAN UMKM MUJAMU

Desy Nur Pratiwi, Yuwita Ariessa Pravasanti, Novita Kinsky Meliani

Abstract

This community service (PkM) activity aims to improve the financial performance of Mujamu MSMEs. The problems faced by partners are the difficulty in determining the cost of production so that they sell products based on market prices and do not yet know how to manage finances properly because business finances are still mixed with personal finances. With these problems, the Community Service team provides assistance in calculating the cost of production and financial management to Mujamu MSMEs. The assistance activities were carried out for 8 weeks starting from preparation to compiling reports. The results of the PkM activities showed that Partners experienced an increase in understanding and ability to calculate the cost of production and partners were able to record each transaction and make simple records in order to implement good financial management.
Keywords: Cost of Production, Financial Management, Mujamu MSMEs

Full Text:

PDF

References

Bahri, R., & Rahmawaty. (2019). Analisis Penentuan Harga Pokok Produksi dalam Menentukan Harga Jual Produk (Studi Empiris pada Umkm Dendeng Sapi di Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 344 358.

Hadi, S. (2019). Strategi Penetapan Harga Komoditas Dalam Perspektif Ekonomi Syariah. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 1(2), 175–193.

Horngren, Charles T. & Walter T. Harrison. (2013). Akuntansi. Jakarta: Erlangga.

Kosasih, Elsje, Atty Yuniawati, Verawati Suryaputra, and Amelia Limijaya. 2018. “Model Perhitungan Harga Pokok Untuk Perusahaan Laundry.” Jurnal ASET (Akuntansi Riset)9 (2): 1.

Nasihin, I., & Purwandari, D. (2022). Analysis of the Effect of Profitability, Liquidity, and Firm Size on the Timeliness of Financial Report Submission. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 12(1), 33.

Yuliyanti, & Saputra, R. S. (2017). Analisis Harga Pokok Produksi Roti Berdasarkan Metode Full Costing dan Variable Costing. Jurnal Online Insan Akuntan, 2(2), 229 - 236.

Refbacks

  • There are currently no refbacks.