ABSTRAKPersaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, UMKNjamu jawa asli yang di miliki oleh ibu suminah yang berada di desa pedurungan kidul kecamatan pedurungan kota Semarang, sudah berkecimpung di dalam usaha kecil menengah, tetapi UMKNini belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu UMKNini di desa pedurungan kidul dengan cara penentuan biaya harga pokok penjualan dan inovasi produk. Dengan melihat peningkatan kesadaran masyarakat akan kesehatan, terutama pada masa pandemik ini, sehingga peningkatan usaha pada UMKNjamu sebagai minuman warisan tradisional nenek moyang semakin dicari masyarakat. Sehingga pendapatan UMKNjamu meningkat, tetapi masih minimnya pengetahuan tentang penentuan harga pokok penjualan membuat UMKNjamu ini masih mencampur aduk dengan kebutuhan pribadi, maka tim pengabdian masyarakat ingin memberikan pelatihan penentuan harga pokok penjualan. Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Penentuan harga pokok penjualan dan akuntansi dasar 2) penentuan strategi yang tepat. Kegiatan PKM ini meliputi 1) Pra Survei Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Penentuan harga pokok penjualan dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha. Hasilnya UMKNjamu jawa asli semakin bertambah wawasannya tentang penentuan harga pokok penjualan dan diterapkan di pembukuannya. Kata kunci: industri kreatif; penenntuan harga pokok penjualan; jamu jawa ABSTRACTGlobal competition triggers a creative economy that is identical to the creative industry. To improve people's living standards, MSMEs for indigenous Javanese herbal medicine owned by Mrs. Suminah who are in Pedurungan Kidul village, Pedurungan sub-district, Semarang city, are already involved in small and medium enterprises, but these MSMEs have not been able to manage finances properly. The Semarang University community service team wants to help these SMEs in the village of Pedurungan Kidul by determining the cost of goods sold and product innovation. By looking at the increase in public awareness of health, especially during this pandemic period, so that the increasing number of businesses on herbal medicine as a traditional heritage drink from their ancestors is increasingly sought after by the community. So that the income of herbal medicine MSMEs increases, but the lack of knowledge about determining the cost of goods sold makes these herbal MSMEs still mix up with their personal needs, so the community service team wants to provide training on determining the cost of goods sold. The methods used in this PKM activity include training activities and workshops. The training activities carried out include 1) Determining the cost of goods sold and basic accounting 2) determining the right strategy. This PKM activity includes 1) Pre-Field Survey 2) Preparation of Training Tools and Materials 3) Preparation of Training Places and Workshops 4) Determination of the cost of goods sold and Basic Accounting 5) Determining the right strategy by using prices that have been determined for MSEs 6) Reporting and Publications. The roles of the two partners are as objects and subjects. As objects, partners are targets to deal with problems in developing a business. As a result, indigenous Javanese herbal medicine companies have increased their insight into determining the cost of goods sold and applied it to their books. Keywords: creative industry; determination of cost of goods sold; Javanese herbal medicine
Pandemi covid-19 telah melumpuhkan sendi-sendi perekonomian, banyak sektor usaha yang mengalami dampak langsung dari krisis ekonomi yang berbeda ini. Pengusaha dituntut untuk bisa kreatif dan mampu berinovasi terhadap produk, kemasan, maupun cara pemasarannya dimasa pandemi covid-19 ini untuk dapat bertahan dan mampu beradaptasi dengan perubahan. Inovasi yang dilakukan Kang Bagong Catering ditengah situasi pandemi yang terjadi antara lain adalah berkreatifitas untuk varian produk dan kemasan/packing, layanan ready to eat, pesan antar, take away, melayani partai kecil bahkan eceran, semua dilakukan agar karyawan tetap ada kegiatan, dan tetap terjalin interaksi dan komunikasi baik dengan para customer terutama para pelanggan setianya. Diantara kreatifitas dalam kemasan/packing adalah penggunakan mika box untuk membuat kemasan menjadi lebih cantik dan menarik, penggunaan besek, rantang bambu, ceting bambu, dan sokase (box atau wadah serbaguna yang terbuat dari anyaman bambu) yang ramah lingkungan dan juga dapat digunakan kembali untuk keperluan lain sehingga pelanggan mendapatkan nilai lebih. Pengembangan usaha yang dilakukan Kang Bagong Catering antara lain adalah menawarkan berbagai variasi, inovasi dan kreativitas baik dalam varian, ukuran, bentuk, jenis, maupun kemasan/packing sehingga pelanggan atau konsumen mempunyai banyak alternatif pilihan. Meningkatkan strategi pemasaran dan memanfaatkan peluang potensial untuk dikembangkan, promosi dilakukan melalui berbagai sarana media dan juga melalui sosial media seperti face book, twitter, dan status whatsapp (WA) yang saat ini sedang in digunakan dan diminati oleh masyarakat sehingga dengan mudah banyak pihak terinformasi dengan berbagai produk yang ditawarkan. Metode penelitian yang digunakan dengan menggunakan metode kualitatif dengan pendekatan fenomenologi. Informan penelitian yang digunakan yaitu Pemilik dan manajemen Kang Bagong Catering Semarang sebagai objek penelitian. Pengumpulan data dilakukan pada observasi (participant observation), wawancara mendalam (indepth interview) dan dokumentasi. Analisis data yaitu data reduction, data display dan conclusion drawing/verification. Uji kredibilitas data dengan triangulasi dan member check.
This research aims to learn the effect of the values of the quick ratio, turnover asset, returnon assets, and inventory turnover toward net profit before taxes in the food and beverageindustry in Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is qualitativeapproach with multiple regression. Based on the analysis described previously, it can beconcluded that from the independent variable of turnover asset, return on assets and inventoryturnover partially have positive and significant impact on Ebit or profit. This proves the previousstudies that management of assets and inventory affect earnings before tax (EBIT). From theanalysis ATR, ROA and ITO have effects on Ebit or profits. So, the employers of company areadvised to keep ATR, ROA and ITR to remain high in order to get higher profits.Keywords: assets, stocks, earnings before tax
This research aims to learn the effect of the values of the quick ratio, turnover asset, return on aset, and inventory turnover toward net profit before taxes in the food and beverage indusry in Jakarta Stock Exchange (Indonesia) in 2012 - 2013. The approach used is qualitative approach with multiple regression. Based on the analysis described previously, it can be concluded that from the independent variable of turnoverasset, retunt on assets and inventory turnover partially have positive and significant impact on Ebit of Profit. this proves the previous studies that management of assets and inventoy affect earning before tax (EBIT). From the analysis ATR, ROA, and ITO have effects on Ebit or Profit. Som the employers of company are advised to keep ATR, ROA and ITR to remain high in order to get higher profits. Keywords : assets, stocks, earnings before tax
In principle, every company has one goal, which is to make a profit. Whether it's a trade industry or a service. Profit earned activities are carried out by sales activities, transactions made in cash will result in cash receipts. A credit sale will increase receivables. This makes the company's assets increase and can support the development of the company. This research method uses primary data and secondary data, where the object of this study is the original Java herbal medicine UMKM. Using the quantitative method of deskriftive and the sign test method. Based on the results of the interview conclusion with the conclusion of the theory can be known that the application of the internal control system of trade receivables in the original Java herbal medicine MSMEs is still very simple, because the medium to upper business is still small, so there are still many systems that have not been implemented. The data above shows that the test sign test value of 0.065 < 0.05 that H1 is accepted so there is a significant difference between internal control activities in MSMESherbal medicine asli mbak Sum before and after being given the effectiveness of the internal control system.
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