PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI USAHA LAUNDRY DI BEKASI JAWA BARAT

Authors

  • Yuana Jatu Nilawati Universitas Trisakti, Indonesia
  • Ali Gesang Widodo Budi Universitas Trisakti, Indonesia
  • Mayangsari Mayangsari Universitas Trisakti, Indonesia

DOI:

https://doi.org/10.31316/jbm.v2i2.693

Keywords:

MSMEs, COGS, Laundry Entrepreneurs

Abstract

Micro, small and Medium Enterprise (MSMEs) is ) is a prosperous driving industry to help people get jobs and income for their lives. Along with the development of MSMEs from each year, the mortality rate for MSMEs also increases. One of the problems faced by MSME entrepreneurs is an error in incorrect pricing. Problems like this will create fatal mistakes that will result in failure in determining the selling price and in the long run produce financial statements that are not in accordance with the reality of the field. COGS from service products provided to its customers, by calculating the exact COGS the laudry entrepreneurs can obtain income in accordance with what they want and avoid mistakes in determining the selling price. From this reason, it is necessary to conduct training for MSME entrepreneurs to calculate COGS so that the business started can develop and sustainble

Author Biographies

Yuana Jatu Nilawati, Universitas Trisakti

Fakultas Ekonomi dan Bisnis

Ali Gesang Widodo Budi, Universitas Trisakti

Fakultas Ekonomi dan Bisnis

Mayangsari Mayangsari, Universitas Trisakti

Fakultas Ekonomi dan Bisnis

References

Bustami, Bastian dan Nurlela. (2006). Akuntansi Biaya Teori dan Aplikasi. Edisi Pertama.

Yogyakarta: Graha Ilmu Dunia,

Horngren, T. Charles; Datar, Srikant M; dan Foster, George. (2008). Akuntansi Biaya. Jilid

satu. Edisi 12. Terjemahan oleh P.A. Lestari, S.E. Jakarta. Erlangga.

Mursyidi. (2010). Akuntansi Biaya ; Conventional Costing, Just In Time, dan Activity Based

Costing. Bandung: PT Refika Aditama.

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Published

31-08-2020

Issue

Vol. 2 No. 2 (2020): Jurnal Berdaya Mandiri (JBM)

Section

Articles

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