Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian

Sukirma; Akhmad Al Aidhi; Catur Kumala Dewi; Faizal Reza; Muhammad Maulana; Nurfitriani; Imam Nazarudin Latif; Andi Indrawati; Sunarto

doi:10.31004/jerkin.v4i1.2297

Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara

Pengabdian

Authors

Sukirma Universitas 17 Agustus 1945 Samarinda
Akhmad Al Aidhi Universitas 17 Agustus 1945 Samarinda
Catur Kumala Dewi Universitas 17 Agustus 1945 Samarinda
Faizal Reza Universitas 17 Agustus 1945 Samarinda
Muhammad Maulana Universitas 17 Agustus 1945 Samarinda
Nurfitriani Universitas 17 Agustus 1945 Samarinda
Imam Nazarudin Latif Universitas 17 Agustus 1945 Samarinda
Andi Indrawati Universitas 17 Agustus 1945 Samarinda
Sunarto Universitas 17 Agustus 1945 Samarinda

DOI:

https://doi.org/10.31004/jerkin.v4i1.2297

Keywords:

Cost of Goods Sold, MSMEs, Pokdarwis, Training, Pricing Strategy

Abstract

Training on the application of Cost of Goods Sold (COGS) calculation was conducted in Dusun Putak Loa Duri Ilir, Loa Janan District, Kutai Kartanegara Regency, to improve the understanding of micro, small, and medium enterprises (MSMEs) and the tourism awareness group (Pokdarwis) in setting accurate and competitive product selling prices. This activity employed a participatory training method covering material on calculating raw material costs, indirect costs, and determining selling prices based on the desired profit margin. Participants gained insights into the importance of COGS in preventing business losses, estimating profits, and remaining competitive in the market. The results indicated an increase in participants’ ability to calculate COGS in detail and set selling prices aligned with production costs. This training is expected to serve as a foundation for sustainable business development and enhance the competitiveness of local products in the market.

References

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Published

15-08-2025

How to Cite

Sukirma, Akhmad Al Aidhi, Catur Kumala Dewi, Faizal Reza, Muhammad Maulana, Nurfitriani, Imam Nazarudin Latif, Andi Indrawati, & Sunarto. (2025). Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 4(1), 4278–4281. https://doi.org/10.31004/jerkin.v4i1.2297