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All Journal ASAWIKA: Media Sosialisasi Abdimas Widya Karya Al-Hijrah: Journal of Islamic Economics and Banking
Alhazar Rinaldi
Universitas Sumatera Barat
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : ASAWIKA: Media Sosialisasi Abdimas Widya Karya

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STRATEGI MEMAKSIMALKAN KEUNTUNGAN: METODE PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA PEYEK 5 KIC Risa Wahyuni EDT; Agusman; Dorris Yadewani; Alhazar Rinaldi; Winona Kumara Dewi
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 9 No 01 (2024): Juni : Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v9i01.151

Abstract

AbstrakPelatihan mengenai praktik perhitungan harga pokok produksi bagi usaha Peyek 5 KIC diharapkan dapat memaksimalkan keuntungan dalam penjualannya. Penetapan metode harga pokok produksi yang digunakan yaitu metode Full Costing yang mana metode ini menghitung seluruh biaya baik bersifat tetap maupun variable, sehingga dalam 1 produk akan diperoleh berapa harga pokoknya dan usaha Peyek 5 KIC dapat menjual barang dagangannya dengan menggunakan keuntungan sebagaimana yang mereka harapkan. Usaha Peyek 5 KIC ini dijalankan oleh para mahasiswa Universitas Sumatera Barat yang tergabung dalam kelompok UKM Kewirausahaan. Kami sebagai dosen Fakultas Ekonomi memberikan pengetahuan kepada mahasiswa mengenai praktik perhitungan metode harga pokok produksi.Kata Kunci: full costing, metode harga pokok produksi, biaya tetap, biaya variable AbstractTraining on the practice of calculating the cost of goods produced for the Peyek 5 KIC business is expected to maximize profits in its sales. Determination of the cost of production method used is the Full Costing method, in which it calculates all costs both fixed and variable, so that in 1 product the cost of goods will be obtained and Peyek 5 KIC business can sell their merchandise and use the profit as they have hoped for. The Peyek 5 KIC business is run by students of the University of West Sumatra who are members of the Entrepreneurship student activity (UKM) group. We, as lecturers of the Faculty of Economics, provide knowledge to students about the practice of calculating the cost of production method.Kdeywords: full costing, cost of goods method, fixed costs, variable costs
Co-Authors Agusman Dorris Yadewani Mega Lestari RISA WAHYUNI EDT Sudarmanto, Eko Winona Kumara Dewi