Pengaruh Penetapan Harga Pokok Produksi Dan Strategi Pemasaran Terhadap Tingkat Pendapatan Usaha Mikro Kecil Menengah (UMKM)
Main Article Content
Abstract
Micro, Small and Medium Enterprises or known as MSMEs have many roles in eradicating poverty, reducing unemployment, and increasing people's income so that they can be independent in supporting their economy. Therefore, the government continues to strive so that MSMEs in various regions can develop so as to support the economy of small communities by providing various facilities both in terms of funding, marketing, licensing and other supporting facilities. The presence of the industrial revolution 4.0 has the impact of intense competition, MSMEs must be able to overcome this challenge creatively, product innovation, marketing, product packaging, human resource development and technology. The MSME empowerment strategy can be pursued through the role of the Government in issuing fiscal and non-fiscal policies, the role of universities in carrying out services to educate and prosper the community and the role of stakeholders in encouraging MSMEs to be more independent and innovative. Research by Beginner Lecturers using university grant funds is focused on SMEs located in Ciawi Village, Bogor Regency, who are able to calculate the cost of production and are able to make plans in the budget for running a business.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Jurnal Akunida agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Akunida.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in Jurnal Akunida.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
References
Abdulsyani, 1994. Sosiologi Skematika, Teori dan Terapan. Jakarta: Bumi Aksara.
Agraristanti dara kartika 2015 Perhitungan Harga Pokok Produksi UKM Kue Risky. Skipsi Mahasiswa IPB.
Irfania y dan Diyani LA 2016, Perbandingan Full Costing, Variable CostingTerhadap HPP Serta Perhitunga Titik Impas UKM Tempe papan Mas, Jurnal mahasiswa Bina Insani 1(1) : 103 -118
Karana, haikal Rahim, Abdul Safri, Muhammad 2014 Analisa Struktur Biaya dan Tingkat Pendapatan Usaha Mikro, Kecil dan Menengah(studi kasus di Kotamadya Tanjung Balai) simposium Nasional RAPI XIII-2014 FT YMS ISSN 1412-9612
Lambajang Amelia A.A 2013 Analisis Perhitungan Baiay Produksi Menggunakan Metode Variabel Costing pada PT. Tropica Cocoprima. Jurnal EMBA Vol 1 No, 3 Juni 2013, hal 673-683 Universitas Sam Ratulangi manado ISSN 2303-174.
Lestari Arum, evaluasi Penetapan harga Pokok Produksi Roti pada UKM Roti Saudara di Banyumanik. Universitas Dian Nuswantoro Semarang.
Sudjarwo .S, 2004.Buku Pintar Kependudukan. Jakarta: PT Gramedia Widiasarana Indonesia.
Tantan suhartan,2013. Statistik Sosial dan Kependudukan siswa smpn 2 sukahening. Hasil Susenas. Tasikmalaya : PS.