Peningkatan daya saing UMKM melalui pemahaman Harga Pokok Produksi & Strategi Harga jual

Authors

  • Siti Choiriah Universitas Mercu Buana
  • Puji Rahayu Universitas Meru Buana
  • Sari Puspitarini Universitas Mercu Buana

DOI:

https://doi.org/10.32493/JLS.v8i2.p61-

Keywords:

MSMEs, Cost of goods sold, Strategi Harga Jual

Abstract

Pondok Melati District, Bekasi City, has significant potential for MSMEs, particularly in the food, beverage, and home industry sectors. However, most MSMEs still face challenges in determining the Cost of Goods Sold (COGS) and appropriate selling pricing strategies. Pricing is still based on estimates without accurate cost calculations, resulting in low competitiveness and business profitability. This Community Service Program aims to improve the capacity of MSMEs to systematically understand COGS calculations and design competitive selling pricing strategies. Activities are carried out through training, mentoring, hands-on practice, and ongoing evaluation. Implementation methods include socialization of production cost concepts, training in COGS calculations, preparation of simple reports, and assistance in implementing cost- and market-based pricing strategies. Partners are also provided with practical modules and financial record templates. Targeted outcomes include improving MSMEs' ability to independently calculate COGS, developing production cost calculation documents, implementing more rational selling prices, improving business efficiency, and publishing activities in institutional media. This program is expected to encourage MSME independence, enhance competitiveness, and contribute to strengthening the local economy.

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Published

2026-09-01

How to Cite

Choiriah, S., Rahayu, P., & Puspitarini, S. (2026). Peningkatan daya saing UMKM melalui pemahaman Harga Pokok Produksi & Strategi Harga jual. Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences, 8(2), 61–71. https://doi.org/10.32493/JLS.v8i2.p61-