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ANALISIS KOMPARATIF PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM TELUR ASIN 55 BREBES Hetika; Putri Agustin; Anita Karunia
JURNAL RISET TERAPAN AKUNTANSI Vol. 6 No. 1 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.6474740

Abstract

UMKM Telur Asin 55 Brebes adalah salah satu industri kecil yang bergelut di bidang kuliner yang beralamat di Jalan Pangeran Diponegoro, Kabupaten Brebes Jawa Tengah. UMKM tersebut merupakan usaha penjual oleh-oleh asal Brebes yakni telur asin. Penelitian ini bertujuan untuk memperhitungkan harga pokok produksi dalam pembuatan telur asin dengan menggunakan metode full costing dan metode variable costing serta membandingkan kedua metode tersebut pada UMKM Telur Asin 55 Brebes menggunakan data yang berkaitan dengan pembebanan biaya-biaya dalam memproduksi telur asin yang berlangsung dari bulan Januari sampai dengan bulan Maret 2021 yang dinyatakan telah selesai proses produksinya. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, studi Pustaka, dan dokumentasi. Teknik analisis data adalah deskriptif dengan jenis data kuantitatif. Hasil penelitian ini menunjukan bahwa menggunakan metode variable costing perolehan harga pokok produksi lebih rendah dibandingkan menggunakan metode full costing. Karena dalam metode full costing memperhitungkan semua unsur biaya yang ada baik yang bersifat variabel maupun tetap. Sedangkan untuk metode variable costing hanya memperhitungkan biaya yang bersifat variabel saja. Oleh karena itu UMKM Telur asin 55 Brebes disarankan menggunakan metode variable costing dalam memperhitungkan harga pokok produksi agar nilai harga pokok produksi per butir telur yang akan dijual lebih rendah, sehingga nilai laba yang akan diperoleh lebih tinggi. Kata Kunci: Metode Full Costing, Metode Variable Costing, Harga Pokok Produksi.
MENINGKATKAN KETERAMPILAN PEMBELAJARAN DARING BAGI GURU SMK MUHAMMADIYAH ADIWERNA KABUPATEN TEGAL Hetika; Arief Zul Fauzi; Ririh Sri Harjanti; Dewi Kartika; Akmalus Sidqi
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 3 (2022): APTEKMAS Volume 5 Nomor 3 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i3.3406

Abstract

The Covid-19 virus that spreads in Indonesia has a tremendous impact on all fields, one of which is education. As an effort to prevent the spread of the Covid-19 virus, learning during the pandemic is encouraged to be done remotely or commonly referred to as online learning. The online learning process requires schools to adapt, and during the school adaptation process, teachers and students experience problems because the online/online learning process is different from face-to-face/offline learning. The problem of online learning is also experienced by activity partners, namely SMK Muhammadiyah Adiwerna. Specific problems with partners are difficulties in explaining the subject matter. Creativity in the delivery of distance learning materials can be increased by implementing training programs for teachers in the use of technology and information. Therefore, the community service team provides training in making learning videos using the Open Broadcaster Software (OBS) application. This activity is carried out in three stages. The first stage, the activity team discussed with partners related to the problems that occurred. The second stage, the activity team determines the theme of the activity and prepares the material for the activity. The third stage, the activity team conducts an evaluation. The results of the activity showed that there was an increase in the ability of participants to make video tutorials to support online learning. Keywords: online learning, open broadcaster software
Co-Authors Akmalus Sidqi Anita Karunia Arief Zul Fauzi Dewi Kartika Putri Agustin Ririh Sri Harjanti