Pendampingan Perhitungan Harga Jual Melalui Metode Service Learning Bagi Kedai Kopi Di Kota Bekasi

Abstract

Kemampuan bertahan bagi pelaku usaha UMKM di era pandemic COVID-19 menjadi sebuah tantangan tersendiri. Turunnya daya beli konsumen menjadi salah satu isu yang menjadi perhatian khusus bagi salah satu kedai kopi di pusat kota Bekasi. Penurunan omzet penjualan teridentifikasi pada menu dengan bahan baku premium yang relative dijual dengan harga tinggi. Adanya kondisi ini berdampak pada kerugian terkait penyimpanan stok bahan baku premium yang memiliki masa simpan singkat namun harga beli tinggi. Tujuan utama pelatihan ini adalah untuk membantu mitra dalam menentukan metode pengelolaan bahan baku premium yang tepat sehingga dapat meminimalisir risiko kerugian akibat kerusakan bahan baku. Dengan adanya metode yang tepat maka akan dapat melakukan perhitungan harga jual yang tepat pula. Metode yang dilakukan dalam kegiatan ini adalah melalui pelatihan dan pendampingan intensif dengan pendekatan service learning. Adapun bentuk pelatihan yang dilakukan adalah sebanyak 10 kali pertemuan daring oleh tim dosen sarjana Akuntansi di Universitas Bina Insani. Selama melakukan pelatihan dan pendampingan didapati adanya kekeliruan alokasi modal dalam perhitungan harga jual sehingga menjadi terlalu tinggi dibandingkan harga jual pasaran. Selain itu didapati pula masalah terkait manajemen persediaan biji kopi yang menjadi salah satu akar masalah kerugian. Setelah melakukan pelatihan dan pendampingan ini terjadi peningkatan penjualan dan berdampak pada peningkatan keuntungan mitra sebesar 76%. Peningkatan ini terjadi setelah adanya perhitungan HPP dengan metode full costing dan penerapan pricing-strategies yang tepat.
 Kata kunci: service learning, pengelolaan bahan baku, harga jual, full costing, pricing strategies
 ABSTRACT
 The ability to survive for MSME business in the era of the COVID-19 pandemic is a challenge in itself. The decline in consumer purchasing power is an issue that is of particular concern to one of the coffee shops in downtown Bekasi. The decline in sales turnover was identified on the menu with premium raw materials which were relatively sold at high prices. The existence of this condition has an impact on losses related to the storage of premium raw material stocks which have a short shelf life but high purchase prices. The main objective of this training is to assist partners in determining the right method of managing premium raw materials so as to minimize the risk of loss due to damage to raw materials. With the right method, it will be able to calculate the right selling price as well. The method used in this activity is through intensive training and assistance with a service learning approach. The form of training carried out was 10 online meetings by a team of Accounting lecturers at Bina Insani University. During the training and mentoring, it was found that there was an error in the allocation of capital in the calculation of the selling price so that it was too high compared to the market selling price. In addition, there were also problems related to coffee bean inventory management which became one of the root causes of losses. After conducting this training and mentoring, there was an increase in sales and an impact on increasing partner profits by 76%. This increase occurred after the calculation of COGS using the full costing method and the application of appropriate pricing strategies.
 Keywords: service learning, raw material management, selling pricel, full costing, pricing strategies

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