Jurnal Pengabdian Mandiri
Vol. 2 No. 3: Maret 2023

PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) TEMPE IBU MURNI DI DESA LANCANG KUNING

Andres Putranta Sitepu (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Boyke Aldi Satria (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Galuh Maulida Rini (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Natasya Sarasafika (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Nurlela Sari (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Okky Ariandy (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Sry Yuliany (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Tertia Theola (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)
Waode Irnovadila (Program Studi Akuntansi, STIE Pembangunan Tanjungpinang)

Article Info

Publish Date
25 Mar 2023

Abstract

Micro, Small and Medium Enterprises (MSME) is a business that runs in various types of business fields, including trade, agricultural business, industrial business, service business and others. This service aims to analyze the calculation of the cost of goods sold as a basis for determining the selling price of products in determining profits in tempe production. Costs that have been incurred are used as an element of calculation and formation of cost of goods sold and selling price expenses as the basis for determining operating income. The results of community service activities are that the benefits of calculating the cost of production for (MSME) are very important, in addition to helping (MSME) actors in knowing the costs needed and incurred it also helps (MSME) players in knowing product selling prices and monitoring the realization of production costs.

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Journal Info
Jurnal Pengabdian Mandiri
Website

Abbrev

JPM

Publisher

bajang Institute

Subject

Humanities Languange, Linguistic, Communication & Media Social Sciences Other

Description

Jurnal Pengabdian Mandiri and with printed version of ISSN:2809-8889 and the online version of ISSN:2809-8579 accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches that ...