Measurement of Product Costing for Business Process at SMK YPPS Sumedang
Perhitungan Harga Pokok untuk Bisnis Usaha di SMK YPPS Sumedang
Abstract
SMK YPPS Sumedang is a formal education unit that organizes vocational education focusing on hospitality, culinary, and fashion expertise. The school has provideda practice room to support students' business expertise. Business management must be equipped with financial management skills. Service and manufacturing industries require the accurate calculation of the produc costingto determine selling prices. The obstacle faced by the school is that students have not been able to calculate the cost of goods and selling price accurately Students need additional insight related to these calculations. The team of community service activities was implemented in class X, consisting of students of the hospitality, catering, and fashion programs. This activity used a combination of investigative, quantitative and descriptive approach.In addition to providing material, students work on pre-test and post-test questions. The test scores showed an increase after students obtained the material. The results of the questionnaire filled out by students showed 94% agreed that the implementation of the activity went according to the objectives, 97% agreed that the activity program suited the needs of the partners (students of SMK YPPS), 90% agreed that the implementation of the program was relatively sufficient, 96% agreed that the implementation team was friendly and helpful, 97% agreed that this program was sustainable
Downloads
References
Datar, S. M., & Rajan, M. (2021). Cost Accounting: A Managerial Emphasis,. Issues in Accounting Education (Vol. 25). https://doi.org/10.2308/iace.2010.25.4.789
Desti Fitriati;, Hidayah;, N. Y., & Maspiyanti, F. (2021). Membangun Masyarakat Mandiri dimasa Pandemi COVID-19 Melalui Pelatihan Akutansi Biaya Produk dan Teknik Pemasaran Digital. Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 5(4), 911–920. https://doi.org/10.31849/dinamisia.v5i4.5544
Firda, A., & Wahyuni, S. (2021). Sosialisasi Pemanfaatan Aplikasi Laboratorium Virtual Dalam Pembelajaran. Dinamisia: Jurnal Pengabdian Kepada …, 5(5), 1299–1304. Retrieved from http://journal.unilak.ac.id/index.php/dinamisia/article/view/3495
Fitrianti*, F., Novriansyah, A., Mildawati, R., Dewi, S. H., & Agus, F. (2023). Microsoft Excel Program Training at the Dumai Petroleum Vocational School, Riau Province. Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 7(4), 942–948. https://doi.org/10.31849/dinamisia.v7i4.15265
Horngren, C. T., Sundem, G. L., Burgstahler, D., & Schatzberg, J. (2021). Introduction to Management Accounting. Retrieved from http://www.nber.org/papers/w16019
Hutagaol, L. H., Novianti, N., & Bhuana, K. W. (2022). Penentuan dan Perhitungan Harga Pokok Produksi serta Penyusunan Laporan Keuangan. PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan, 2(2), 51–61. https://doi.org/10.36406/progresif.v2i2.712
Khaerunnisa, A., & Pardede, R. P. (2021). Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 631–640. https://doi.org/10.37641/jiakes.v9i3.1213
Laksmiwati, M., Arisudhana, D., Priyanto, S., Rahayu, I., & Qodariah. (2023). Penyuluhan Kalkulasi Harga Pokok Produksi Biaya Penuh Untuk Penentuan Harga Jual UMKM di Desa Majau. Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 7(2), 383–391. https://doi.org/10.31849/dinamisia.v7i2.13381
Lilis puspitawati, Hilmi, M. Virginia, & L. Hertati. (2023). User Competence And Business Digitalization For The Successful Performance Of The Financial Statements. Jurnal Akuntansi, 27(1), 80–98. https://doi.org/10.24912/ja.v27i1.1198
Yustitia, E., & Adriansah, A. (2022). Pendampingan Penentuan Harga Pokok Produksi (HPP) dan Harga Jual pada UMKM di Desa Sawahkulon. Jumat Ekonomi: Jurnal Pengabdian Masyarakat, 3(1), 1–9. https://doi.org/10.32764/abdimas_ekon.v3i1.2506
