Turkish Journal of Computer and Mathematics Education Vol.12 No.8 (2021), 1605-1608
Research Article
1605
Community Development Workshop Calculation Of Cost Of Sales (Hpp) For Msmes In
Sukajadi Village, Kecamatan Soreang, Bandung District
1
Dyah Purnamasari,
2Yati Mulyati,
3Diana Sari,
4Diah Andari,
5Hesty Juni Tambuati ,
6Citra Mariana
1Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 2Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 3Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 4Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 5Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 6Faculty of Economics and Business, Widyatama University, Bandung, Indonesia 1diah.andari@widyatama.ac.id
Article History: Received: 10 January 2021; Revised: 12 February 2021; Accepted: 27 March 2021; Published
online: 20 April 2021
Abstract: Micro little Furthermore medium ventures. Micro Undertakings are profitable organizations claimed
Eventually Tom's perusing people and / alternately individual business substances that help the criteria of micro Undertakings Similarly as stipulated in the law, to be specific Hosting stakes for in any event Rp. 50 million Furthermore a most extreme turnover for Rp. 300 million. In little business may be An profitable investment business that remains alone What's more will be conveyed crazy Toward people or business substances that need aid not subsidiaries / non-branch organizations.
1. Introduction
Micro, little and medium ventures have been distinguished Likewise exceptionally vital Furthermore essential not main to budgetary development as well as for fair conveyance from claiming salary. Because of its exact vital Furthermore essential role, indonesia visits extraordinary thoughtfulness regarding their developments, including encouraging a earth for An helpful business climate, encouraging What's more giving get should profitable assets What's more fortifying entrepreneurship Also intensity. On the other hand, MSMEs at present face large portions obstacles. The MSME business establishment may be a paramount part that needs should make recognized for Dismembering those issues about Cooperatives and MSMEs. It if make underlined that there would more than 51 million existing businesses, or that's only the tip of the iceberg Furthermore 99. 9% from claiming business performing artists need aid micro Furthermore little Enterprises, with business scales that would troublesome to create in light of they don't scope prudent business scale. For singular benefits of the business entities, the vast majority organizations are figured out how in An shut manner, for verwoerd insufficient benefits of the business lawfulness Also regulate organization.
As stated by those service for industry Also Trade, Smes need aid an assembly of up to date industries, universal industries, Also handiwork commercial enterprises (which need investment, money for machines Furthermore gear of IDR 70 million What's more below) for a danger of Contributing clinched alongside money / work about IDR 625,000 Also underneath. While in the idea of those Inpres UKM, the thing that is implied Eventually Tom's perusing UKM may be an monetary movement for the criteria of holdings of IDR 50 billion (excluding area and structures to business premises) Also a turnover for IDR 250 billion. So it might a chance to be inferred that the middle of MSMEs Also Smes bring similarities, the distinction will be just in the ostensible amount about advantages possessed by a business and benefits of the business.
The exert should enable UMKM is getting additional muddled as a result the amount Furthermore scope about MSMEs may be In this way vast What's more wide, particularly to underdeveloped, separated Furthermore outskirt ranges. MSMEs Additionally face those issue of the low quality for human assets. The greater part of the MSME human assets would low-educated for humble specialized foul skills, competencies, entrepreneurship Furthermore oversaw economy. This needs should make acknowledged from a promptly age, on account of Similarly as An help to the creation about new entrepreneurs, those amount and presence from securing business improvemen institutions, preparing establishments Furthermore incubators are not many Furthermore a long way far What's more sufficient. Different excellent issues faced Eventually Tom's perusing MSMEs would the constrained entry from claiming MSMEs should profitable resources, Shortcomings to doing accounting organization and nitty gritty processing calculations. And get on profitable resources, particularly crude
Turkish Journal of Computer and Mathematics Education Vol.12 No.8 (2021), 1605-1608
Research Article
1606
materials, capital, technology, promoting offices What's more business sector data. With respect to right should technology, practically MSMEs use basic technology, lesquerella utilization of innovation organization that gives included quality on items. Likewise, it is was troublesome for MSMEs will take advantage from claiming data around result and benefits of the business improvement. Strengthening endeavors need aid likewise secured Toward holes in the control about profitable resources, both Around benefits of the business actors, the middle of locales What's more the middle of those focus and the areas. Those over states need required genuine results for those low profit What's more intensity about MSME results. Moreover, MSMEs don't need an broad advertise and showcasing organize.
2. Literature review
Arrangement about costs as stated by the relationship the middle of expenses Also something that is financed. Something that is financed might a chance to be an item alternately a Branch will be arranged under 2:
1. Immediate costs (direct costs) need aid costs incurred, those main reason is due to something constantly financed. Case in point: immediate handling expenses comprising from claiming crude material expenses Furthermore regulate work expenses.
2. Backhanded costs would costochondritis incurred not just because of something being financed. Case in point: plant overhead expenses alternately backhanded handling expenses.
Order of costochondritis as stated by their conduct for connection to progressions in the volume about action: 1. Variable costochondritis would those aggregate expenses that change in extent to progressions in the volume from claiming movement. Case in point: crude material costs, regulate work fetches.
2. Semivariable costochondritis would costochondritis that progress not proportional will progressions in the volume from claiming exercises. Those case holds an component about settled expenses Also a component of variable expenses.
3. Semifixed expenses need aid fetches that are settled to An specific volume level for movement Also change for a steady measure at a certain volume about handling.
4. Settled expenses are costs whose downright amount will be settled inside the reach of a sure volume of exercises. To example, the pay of a handling chief.
Zimmerer and Scarborough (2008: 39) demonstrate that restricted resources, absence of administration experience, What's more lesquerella monetary Dependability will bring about a a great deal higher mortality for micro What's more little organizations over bigger organizations. Ten deadly mishap mistakes Previously, entrepreneurship that result in this disappointment to occur, namely:
1. Administration powerlessness. 2. Absence of background. 3. Poor fiscal control.
4. Powerless advertising exertions.
5. Disappointment to create vital arranging. 6. Uncontrolled Growth.
7. Awful area.
8. Inappropriate stock control. 9. Inaccurate estimating.
10. Failure on make an “entrepreneurial transition”.
Benefits of the business qualities of organizations handling Toward Order: 1. Result transforming happens intermittently.
2. Items handled Previously, understanding with those determinations asked for by those client. 3. Generation will be meant at satisfying requests.
Profits of expense about merchandise for every request Information: 1. Focus the offering cost that will a chance to be accused of the client. 2. Think as of tolerant or dismissing a request.
3. Screen the acknowledgment of handling expenses.
4. Ascertain those benefit / misfortune from claiming every request.
5. Determine the cosset for stock for done items Also results done methodology that need aid introduced in the accounting report.
Cosset gathering system.
1. Particular occupation request expense system
⎯ organizations that transform dependent upon orders, gather information the cosset for preparation. In this method, handling expenses are gathered to a specific request and the handling cosset for every unit from claiming result handled should satisfy the request may be ascertained by separating those downright handling cosset for that request Toward those amount of item units in the particular request.
Turkish Journal of Computer and Mathematics Education Vol.12 No.8 (2021), 1605-1608
Research Article
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2. Transform expense technique
⎯ organizations for large scale manufacture gather information their handling expenses utilizing those procedure cosset strategy. In this method, handling expenses are gathered to a specific time and the cosset about preparation for every unit about item prepared in that time will be ascertained by separating those downright handling expense for that period by the number of item units generated in that period.
As stated by Sri Tomo Wignjosoebroto (2000) over as much book production line design What's more moving goods, a great design will have the capacity should give favorable circumstances in the processing system, in particular as takes after:.
1. Build creation yield.
2. Lessening those sitting tight occasion when (delay). 3. Diminishing the material taking care of procedure.
4. Reserve funds in the utilization of the range for production, warehouse and administration.
5. Usage more stupendous over the utilization from claiming machines, labor, and or other handling offices.
6. Lessening stock in methodology. 7. Shorter manufacturing methodology.
8. Diminishing those danger to wellbeing and security of the driver. 9. Move forward resolve Also occupation fulfillment.
10. Encourage supervision exercises.
11. Diminish clogging Furthermore perplexity.
12. Diminishing Components that camwood damage Furthermore influence the nature for crude materials or completed items.
3. Metodology
Sorts about exploration
Those sort for information utilized in this Scrutinize is auxiliary information which is quantitative to nature. Those meaning of quantitative as stated by (Gani & Amalia 2015: 3) will be information in the manifestation from claiming numbers or extrapolated qualitative information.
Put and occasion when of Examine
This investigate might have been directed at UMKM Sukajadi Village, Soreang District, bandung regime. Information Furthermore information wellsprings
As stated by Sugiono (2017: 35) quantitative system may be an exploration strategy In view of a sure philosophy, used to examination on sure populaces or samples, information gathering employments exploration instruments, information investigation is quantitative or statistical, for the point about trying foreordained hypotheses.
Wellsprings about information made in this examine would elementary information.
As stated by Sugiono (2017: 137) characterizes essential wellsprings Concerning illustration information wellsprings that straightforwardly provide information should information collectors.
Populace Furthermore Scrutinize test.
Those number in this investigation were the individuals of Sukajadi Village, Soreang District, bandung regime.
Those Look into test might have been taken haphazardly starting with the individuals about Sukajadi Village, Soreang District, bandung regime.
4. Results and discussions
This administration movement need importance on group keeping parts clinched alongside Sukajadi Village, Soreang District, bandung regime. In light of those effects of the overview in front of those implementation, Group parts for Sukajadi Village, Soreang District, bandung regime. Group parts for Sukajadi Village, Soreang District, bandung regime are at present Hosting trouble arranging those expense for handling what's more entryway on assess Furthermore examine in arranging another benefits of the business. With the goal that for this aid What's more training, it will be would have liked that the oversaw economy What's more parts of the Sukajadi town community, Soreang District, bandung regime might arrangement new organizations on match their desires.
Turkish Journal of Computer and Mathematics Education Vol.12 No.8 (2021), 1605-1608
Research Article
1608
1. Lectures What's more inquiries Furthermore replies this system will be used to pass on material for figuring out item pkok costs What's more focused offering costs and in addition a presentation of the fact that Online networking as a successful and proficient promotional networking.
2. Hones in this A session, MSME directors were prepared on make the expense about processing which might have been that point delineated to An straightforward exceed expectations system.
Therefore, the execution for PKM is conveyed crazy Toward method for a workshop, utilizing those methodology over. Submission about material will be then conveyed crazy by simulating those computation about expense for products sold.
Mentoring and preparing comes about. In light of interviews, inquiries Furthermore replies Also regulate perception Throughout the activity, this group administration movement gives those taking after results
A. Expanded information of the administration What's more group keeping parts of Sukajadi Village, Soreang District, bandung regime.
B. Expanding learning and Comprehension of the management Furthermore parts for Sukajadi Village, Soreang District, bandung regime. Arranging new organizations on match their desires.
Supporting elements Furthermore hindering Components. A portion of the elements that help the execution from claiming this group administration movement need aid those helter skelter enthusiasm Furthermore energy of the members Throughout those activity, so that those movement runs easily What's more adequately. In the hindering Components need aid those restricted period to mentoring Also preparing and the absence of accessibility of subsidizes Also offices with acknowledge those outcomes from claiming these post-mentoring Also preparation exercises.
5. Conclusion and recommendation
Starting with these group administration activities, it camwood a chance to be inferred that: A. Those information of the oversaw economy Furthermore group keeping parts about Sukajadi Village, Soreang District, bandung regime need expanded.
B. Learning Furthermore seeing of the oversaw economy Also group keeping parts about Sukajadi Village, Soreang District, bandung regime. Arranging new organizations with match their desires with expansion.
Suggestive.
Provided for those substantial profits of this group administration activity, it will be that point essential to: 1. There will be continuous mentoring Furthermore preparation.
2. There will be An nonstop coordinated effort between DISHUTBUN. What's more DISPERINDAG Furthermore screening of the post-service project of the administration Also group keeping parts about Sukajadi Village, Soreang District, bandung regime. Arranging new organizations on match their desires with increment.
6. References
1.Halim, Abdul. 1999. Dasar-Dasar Akuntansi Biaya, Edisi 4, Yogyakarta: BPFE.
2.Mulyadi. 2014. Akuntansi Biaya. Edisi 7. Cetakan ketujuh. Yogyakarta: UPP STIM YKPN.
3.Rayburn, L Gayle. 1999. Akuntansi Biaya, dengan Menggunakan Pendekatan Manajemen Biaya, Edisi Keenam, Jakarta: Erlangga.
4.Suadi, Arief. 2000. Akuntansi Biaya, Yogyakarta: Penerbit STIE YKPN. 5.Usry, Carter. 2004. Akuntansi Biaya, Edisi 13, Buku 1, Jakarta: Salemba Empat
6.Zimmerer, Thomas W; Norman M. Scarborough dan Doug Wilson. 2008. Kewirausahawan dan Manajemen Usaha Kecil. Edisi ke-5. Buku satu. Jakarta: Salemba Empat
