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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Oktaviana Wahyu Prihardina
Universitas Kadiri
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Pelatihan Penentuan Harga Pokok Penjualan Pada Kelompok Usaha Pembibitan Bawang Merah Nganjuk Andy Chandra Pramana; Meme Rukmini; Duwi Riningsih; Oktaviana Wahyu Prihardina; Mayciella So
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.905

Abstract

Menimbun adalah istilah yang digunakan oleh warga Desa setempat untuk pembuatan bibit bawang merah karena memang proses pembuatan bibit bawang merah adalah dengan cara menimbun hasil panen hingga kurun waktu 2-4 bulan. Di lapangan, mayoritas penimbun menganggap bahwa Harga Pokok Penjualan (HPP) adalah harga beli pada saat mereka membeli bawang merah dari petani saja, padahal seharusnya secara akuntansi, HPP menurut Wiratna (2015) adalah semua biaya yang dikeluarkan untuk mendapatkan barang yang dijual atau harga perolehan dari barang yang dijual. Berangkat dari gap pemahaman tersebut, komunitas penimbun bibit bawang merah Muda Mojorembun Menimbun (3M) meminta kami untuk memberikan pemahaman dan pelatihan Akuntansi, khususnya mengenai HPP. Hasil dari kegiatan ini adalah 3M telah mendapatkan wawasan mengenai akuntansi khususnya pada sub materi HPP. Peserta pelatihan juga mendapatkan pengalaman mengerjakan contoh kasus perhitungan HPP pada saat pelatihan.
Penguatan Pembukuan Unit Pengelola Keuangan Program Kota Tanpa Kumuh Kabupaten Trenggalek Krissantina Eferyn; Nonni YAP; Nindi Vaulia Puspita; Oktaviana Wahyu Prihardina; Oktaviani Wahyu Prihardini
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 1 (2023): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v4i1.2967

Abstract

Capacity building and development, both in the form of Strengthening Bookkeeping (due to changes in UPK officers, adjustments to existing activities and problems), so that UPK reporting as a form of accountability and transparency to the public can be maintained. Strengthening the capacity of UPK-LKM can also be related to the ability to provide guidance and assistance to community business groups that receive loans, this is so that KSMs as beneficiaries/loans of capital are not only asked to pay in installments but also provide guidance on the business being carried out and fostering existing group cohesiveness. The service method is carried out by first coordinating with the local manager and then carrying out the implementation of the financial management unit. The results of this study hope that they will be able to make their own financial reports when the Cities Without Slums empowerment program is completed. Later they will still be able to report the finances they manage to the community and village government. This training was welcomed by the UPK, they asked that this form of activity be held continuously/sustainably so that they could immediately feel the benefits.
Co-Authors Andy Chandra Pramana Duwi Riningsih Krissantina eferyn Mayciella So Nindi Vaulia Puspita Nonni YAP Oktaviani Wahyu Prihardini Rukmini, Meme