Digitalisasi stoberi kasir penentuan harga pokok sebagai strategi keberlanjutan BUMDes Desa Ulak Paceh Jaya

Lesi Hertati, Evi Purnamasari, Syafira Lazuarni, Lilis Puspitawati, Meyfida Ilyas, M. Radjab Athalla

Abstract


Abstrak

Pelatihan penentuan harga pokok produksi merupakan langkah strategis untuk meningkatkan keberlanjutan badan usaha milik desa. Kegiatan ini difokuskan pada badan usaha milik desa Ulak Paceh Jaya yang memproduksi pakan ternak. Peserta kegiatan ini berjumlah 60 orang kepala desa dan perangkat desa Ulak Paceh Jaya. Program ini sangat penting dalam mendukung pengembangan perhitungan digitalisasi stoberi kasir online dalam penentuan harga pokok produksi yang berguna untuk menetapkan harga jual produk secara lebih terukur. Melalui pelatihan ini, peserta diajak memahami sekaligus menyesuaikan diri dengan perubahan lingkungan usaha, termasuk pemanfaatan teknologi, pencatatan akuntansi, dan identifikasi komponen biaya yang memengaruhi harga pokok produksi .Pelatihan bertujuan untuk memberikan pemahaman praktis mengenai manfaat digitalisasi stoberi kasir dalam perhitungan biaya produksi yang akurat, termasuk bahan baku, tenaga kerja, dan overhead. Metode yang digunakan meliputi ceramah, simulasi, PGD dan praktik langsung. Hasil pelatihan menunjukkan peningkatan pemahaman peserta dalam menentukan harga jual yang kompetitif tanpa mengorbankan margin keuntungan. Implikasi pelatihan ini, BUMDes desa Ulak Paceh Jaya mampu meningkatkan efisiensi, daya saing, dan keberlanjutan bisnis dalam jangka panjang.

 

Kata Kunci: stoberi kasir; harga pokok produksi; strategi keberlanjutan; tenaga kerja; akuntansi.

 

Abstract

Training on determining the cost of production is a strategic step to improve the sustainability of village-owned enterprises. This activity focuses on village-owned enterprises in Ulak Paceh Jaya which produce animal feed. Participants in this activity are 60 village heads and village officials in Ulak Paceh Jaya. This program is very important in supporting the development of digital calculations for online cashier strawberries in determining the cost of production which is useful for setting product selling prices in a more measurable way. Through this training, participants are invited to understand and adapt to changes in the business environment, including the use of technology, accounting records, and identification of cost components that affect the cost of production. The training aims to provide a practical understanding of the benefits of digitalizing cashier strawberries in calculating accurate production costs, including raw materials, labor, and overhead. The methods used include lectures, simulations, PGD and direct practice. The results of the training showed an increase in participants' understanding in determining competitive selling prices without sacrificing profit margins. The implications of this training are that BUMDes in Ulak Paceh Jaya village is able to increase efficiency, competitiveness, and business sustainability in the long term.

 

Keywords: cashier strawberries; cost of production; sustainability strategy; labor; accounting.


Keywords


cashier strawberries; cost of production; sustainability strategy; labor; accounting.

Full Text:

PDF

References


Alajami, A. (2021). Promoting ethical behavior and how junior investigators perceive academic integrity: Critical approach. Current Research in Behavioral Sciences, 2(January), 100027. https://doi.org/10.1016/j.crbeha.2021.100027

Bearman, M., Dawson, P., O’Donnell, M., Tai, J., & Jorre de St Jorre, T. (2020). Ensuring academic integrity and assessment security with redesigned online delivery. 1–11.

Cahyani, N., & Hertati, L. (n.d.). Siklus Hidup Pendapatan Bersih Dan Modal Kerja Bersih Terhadap Arus Kas Pada Perusahaan. 59–82.

Cerdà-Navarro, A., Touza, C., Morey-López, M., & Curiel, E. (2022). Academic integrity policies against assessment fraud in postgraduate studies: An analysis of the situation in Spanish universities. Heliyon, 8(3). https://doi.org/10.1016/j.heliyon.2022.e09170

Endarwati, T. (2021). Prediction of Market Attraction Due To Covid-19, on the Life Cycle of the Company’S Business Financial Performance. Osf.Io, (09), 232–252. https://doi.org/10.17605/OSF.IO/FHQW7

Everett, J., & Tremblay, M. S. (2014). Ethics and internal audit: Moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25(3), 181–196. https://doi.org/10.1016/j.cpa.2013.10.002

Firmansyah, A., Utami, W., Umar, H., & Mulyani, S. D. (2020). The role of derivative instruments on risk relevance from emerging market non-financial companies. Journal of Governance and Regulation, 9(2), 45–63. https://doi.org/10.22495/jgrv9i2art3

Hasan, F., Hertati, L., & Pebriani, R. A. (2023). Pengaruh Disiplin Kerja , Tingkat kepuasan Kerja Terhadap Efektivitas Sistem Informasi Akuntansi Implikasi Pada Kinerja Organisasi Survey Pada Karyawan PT . Sampoerna Agro Tbk. 8(2).

Hertati, L, Asmawati, A., Ali, M., & ... (2021). Pelatihan Triple Helix Inovasi Batik Khas Banyuasin Serta Peran Manajemen Strategis Dalam Mengelolah Produk Lokal Masyarakat Desa Era Pademi Covid-19. Jurnal Abdimas Sosek …, 1(3).

Hertati, Lesi. (n.d.). Exploring Moralitas Individual Mahasiswa , Sebuah Peran Mengatasi Etika Kecurangan Mahasiswa Akuntansi Di Dunia Pendidikan. 132–142.

Hertati, Lesi. (2021). Pengaruh Tingkat Pengetahuan Perpajakan dan Modernisasi. (2009), 59–70.

Hertati, Lesi, Asmawati, A., & Widiyanti, M. (2021). Peran sistem informasi manajemen di dalam mengendalikan operasional badan usaha milik daerah. Insight Management Journal, 1(2), 55–67. https://doi.org/10.47065/imj.v1i2.28

Hertati, Lesi, Iriadi, I., Safkaur, O., Fery, I., Nazarudin, N., & Antasari, R. (2021). Peran Akuntansi Aktiva Tetap, Standar Akuntansi Keuangan Terhadap Laporan Keuangan Akibat Covid-19. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(2), 182–200. https://doi.org/10.46306/rev.v1i2.23

Hertati, Lesi, Mustopa, I. M., Widiyanti, M., & Safkaur, O. (2021). Pengujian Empiris Bagaimana Penerapan Aplikasi Sistem Informasi Akuntansi di Era Revolusi Industri 4.0 Dipengaruhi oleh Struktur Organisasi (Survei pada Usaha Kecil dan Menengah di Indonesia). Kajian Akuntansi, 22(2), 2013–2015.

Hertati, Lesi, & Puspitawati, L. (n.d.). Determinan Perilaku Etika Pada Sistem Whistleblowing Implikasi Pada Detection Fraud. 83–98.

Hertati, Lesi, & Safkaur, O. (2020). Dampak Revolusi Industri 4.0 Era Covid-19 pada Sistem Informasi Akuntansi Terhadap Struktur Modal Perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 503–518.

Hertati, Lesi, & Syafarudin, A. (2018). How the Implementation of the Industrial Revolution 4.0 Management Information System Influenced Innovation: The Case of Small and Medium Enterprises in Indonesia. Journal of Asian Business Strategy, 8(2), 52–62. https://doi.org/10.18488/journal.1006.2018.82.52.62

Hertati, Lesi, Syafitri, L., & Safkaur, O. (2023). Exploring Pembelajaran Berbasis Game Digital Akuntansi Didalam Dunia Pembelajaran Exploring Digital Accounting Game-Based Learning in the World of Learning. 159–170.

Hertati, Lesi, & Umar, H. (2024). Illegal Oil Well Mitigation : Environmental Sustainability : Strengthening the Oil and Gas Accounting Information System. 07(02), 200–218.

Hertati, Lesi, Widiyanti, M., Desfitrina, D., Syafarudin, A., & Safkaur, O. (2020). the Effects of Economic Crisis on Business Finance. International Journal of Economics and Financial Issues, 10(3), 236–244. https://doi.org/10.32479/ijefi.9928

Hertati, Lesi, & Yuliasnyah, Y. (2024). Exploring Aplikasi Gojek dalam Mencapai Laba Organisasi ( Exploring the Gojek Application in Achieving Organizational Profits ). 2(2), 123–137.

Lestari, R., & Hertati, L. (2020). Bagaimana Pengaruh Strategi Bisnis, Kekuatan Produk Terhadap Kualitas Sistem Informasi Akuntansi Manajemen: Studi Kasus Pada Usaha Kecil Dan Menengah Di Indonesia. Kajian Akuntansi, 21(1), 01–16. https://doi.org/10.29313/ka.v21i1.5675

Lokanan, M. E. (2015). Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum, 39(3), 201–224. https://doi.org/10.1016/j.accfor.2015.05.002

Luo, J., & Guo, C. (2023). Governance or reputation? Flexible tax enforcement and excess goodwill: Evidence from the taxpaying credit rating system in China. China Journal of Accounting Research, 16(3), 100316. https://doi.org/10.1016/j.cjar.2023.100316

Malik, S., Mihm, B., & von Suchodoletz, A. (2022). COVID-19 lockdowns and children’s health and well-being. Journal of Economic Psychology, 93(August), 1–16. https://doi.org/10.1016/j.joep.2022.102549

Meylani Dwi Anggorowati, & Meifida Ilyas. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal, Dan Kebijakan Dividen Terhadap Nilai Perusahaan. Jurnal Satya Mandiri Manajemen Dan Bisnis, 8(1), 32–44. https://doi.org/10.54964/satyamandiri.v8i1.362

Mulyani, S., Kasim, E., Yadiati, W., & Umar, H. (2019). Influence of accounting information systems and internal audit on fraudulent financial reporting. Opcion, 35(Special Issue 21), 323–338.

Newton, P. M. (2018). How Common Is Commercial Contract Cheating in Higher Education and Is It Increasing? A Systematic Review. Frontiers in Education, 3(August). https://doi.org/10.3389/feduc.2018.00067

Nugraha, D. B., Azmi, Z., Defitri, S. Y., Pasaribu, J. S., Hertati, L., Saputra, E., … Fau, S. H. (n.d.). Sistem informasi akuntansi.

Oktaria, D., Hertati, L., Rum, R. M., Pendidikan, T., Sistem, K., & Akuntansi, I. (2024). DETERMINANT HUMAN CAPITAL DAN INFORMASI. 7, 5541–5549.

Schminke, M., Caldwell, J., Ambrose, M. L., & McMahon, S. R. (2014). Better than ever? Employee reactions to ethical failures in organizations, and the ethical recovery paradox. Organizational Behavior and Human Decision Processes, 123(2), 206–219. https://doi.org/10.1016/j.obhdp.2013.10.002

Sun, H., Li, J., & Zhu, X. (2023). Financial fraud detection based on the part-of-speech features of textual risk disclosures in financial reports. Procedia Computer Science, 221, 57–64. https://doi.org/10.1016/j.procs.2023.07.009

Syafarudin, A., & Hertati, L. (2020). Penerapan Human Capital serta dampaknya terhadap Kualitas Pelayanan Pada Sistem Informasi Manajemen. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 5(1), 31–45. https://doi.org/10.34010/aisthebest.v5i1.2801

Syafitri, L., Puspitawati, L., Akuntansi, F. E., Indo, U., Mandiri, G., Akuntansi, F. E., … Rahmaniyah, E. (2023). Reswara : Jurnal Pengabdian Kepada Masyarakat. (November 2022).

Syuheri, A., Syahputra, J., Harahap, M., & P, H. (2023). Penerapan Mekanisme Bonus Dan Tunneling Incentive Terhadap Transfer Pricing Perusahaan. Jurnal Multidisiplin Ilmu, 2(2), 403–408.

Tampubolon, E. M. Y., Hertati, L., & Sari, R. (2023). the Effect of Accounting Knowledge, Business Strategy and Work Motivation on the Quality of Management Accounting Information Systems. Journal of Humanities Social Sciences and Business (Jhssb), 2(4), 687–693. https://doi.org/10.55047/jhssb.v2i4.722

Varhan Ardiansyah, Novta Fardhika, Siti Aisyah, & Agus Wahyudi. (2024). Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona. GEMILANG: Jurnal Manajemen Dan Akuntansi, 4(3), 247–254. https://doi.org/10.56910/gemilang.v4i3.1617

Whitaker, S., & Cox, W. A. S. (2020). An investigation to ascertain whether or not time pressure influences the accuracy of final year student radiographers in abnormality detection when interpreting conventional appendicular trauma radiographs: A pilot study. Radiography, 26(3), e140–e145. https://doi.org/10.1016/j.radi.2019.12.010




DOI: https://doi.org/10.31764/jpmb.v9i4.31058

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

______________________________________________________

Jurnal Selaparang

p-ISSN 2614-5251 || e-ISSN 2614-526X

 

EDITORIAL OFFICE: