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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Abdimas Universal
Irmawati Alimuddin
Politeknik Baubau
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City Herman; Irmawati Alimuddin; Winda Ayu Virginia; Muarif Leo; Muhammad Akbar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.304

Abstract

The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC) method in the Bagoster Business in Baubau City using descriptive statistical quantitative methods. The types of products produced are Fried Meatballs, Monster Fried Meatballs, Tofu Walik, and Monster Fried Indomie. Fried Meatballs, the cost a unit of the conventional method and the ABC method were Rp 12,025.71 and Rp 11,955.66, respectively. Monster Fried Meatballs, the cost a unit for the conventional method and the ABC method is Rp 12,250 and Rp 15,543.85, respectively. Tofu Walik, the unit costs of the conventional method and the ABC method are Rp. 13,129 and Rp. 13,965,157, respectively. Monster Fried Indomie, the cost a unit for the conventional method and the ABC method is Rp. 15,025 and Rp. 11,435.816, respectively. Results of the study, two methods present different results, but ABC method provides a more accurate recording because it charges costs based on cost activities that occur in the product, not equating costs to all products like the conventional method pattern
Pendampingan Penyusunan Laporan Keuangan Sederhana Bagi UMKM Kopi di Desa Kaongke-ongkea, Kecamatan Pasarwajo, Kabupaten Buton Herman Herman; Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Resfika Aswira; Nurdin Nurdin
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.242

Abstract

Buton Regency has potential in developing commodities, especially coffee, which is located in the village of Kaongke-ongkea, Pasarwajo District and is the first coffee village in Buton land. The problem faced by coffee UMKM entrepreneurs is that they do not yet know how to compile financial reports in a simple way, therefore the purpose of this service is to provide knowledge and understanding so that coffee UMKM entrepreneurs in Kaongke-ongkea Village can be independent, especially in recording and compiling financial reports in a timely manner. simple. This community activity program uses mentoring and training methods in the form of simple examples of transactions related to business in the coffee sector. With this service program, coffee UMKM entrepreneurs in Kaongke-Ongkea Village are expected to improve their understanding, knowledge and skills and be independent in compiling simple financial reports.
PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Abstract

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.
Co-Authors Herman Herman Herman Herman Misran Misran Muarif Leo Muarif Leo Muarif Leo Muhammad Akbar Nurdin Nurdin Resfika Aswira Winda Ayu Virginia Winda Ayu Virginia