PENENTUAN HARGA POKOK PENJUALAN PADA UMKN JAMU JAWA ASLI MBAK SUM DI KELURAHAN PEDURUNGAN KIDUL KECAMATAN PEDURUNGAN KOTA SEMARANG
Authors: Rachmawati Windasari , Karim Abdul , Wisayang Vinsensia Retno Widi 
Published: January 2022

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