Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Vol 2, No 3 (2022): JAMED - Agustus 2022

Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM

Liza Novietta (Fakultas Ekonomi Bisnis, Program Studi Akuntansi, Universitas Harapan Medan, Medan, Indonesia)
Ruswan Nurmadi (Fakultas Ekonomi Bisnis, Program Studi Akuntansi, Universitas Harapan Medan, Medan, Indonesia)
Kersna Minan (Fakultas Ekonomi Bisnis, Program Studi Akuntansi, UIniversitas Harapan Medan, Medan, Indonesia)

Article Info

Publish Date
05 Aug 2022

Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit

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Journal Info
Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Website

Abbrev

JAMED

Publisher

Sekolah Tinggi Ilmu Kesehatan Siti Hajar Medan

Subject

Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) terbit pertama pada bulan November 2021, yang dikelola oleh Tim Insight Power dan LPPM STIKes SITI HAJAR. JAMED berisi tentang hasil penelitian atau review literatur dibidang yang terkait dengan akuntansi, manajemen dan ekonomi digital. JAMED ...