PELATIHAN PERHITUNGAN HARGA POKOK PENJUALAN UNTUK UMKM JARINGAN WIRAUSAHA KOTA DEPOK

Abstract

Referring to the Tridharma of higher education, which includes education, research, and community service, universities should be able to implement these dharma functionally and integrated. Community service, as one of the dharma of higher education, occupies a strategic position in drawing and educating the community to improve the quality of life. The most realistic form of this guidance is none other than providing supplies through skills training and mentoring that are considered useful for the local community. The calculation of the Cost of Goods Sold (COGS) by Micro, Small, and Medium Enterprises (MSMEs) is still not entirely accurate, therefore the majority of them have difficulty in setting appropriate selling prices. Limited financial knowledge coupled with the lack of disciplined business bookkeeping are some of the problems faced by the MSME Entrepreneur Network of Depok City. The purpose of this activity is to provide education in determining the appropriate cost of goods sold, so that the set margin is not too low compared to the selling price. Furthermore, socialization is also provided regarding the process of creating business bookkeeping, which is in accordance with MSME business standards. It also provides an introduction to startup strategies for entrepreneurs in the Depok City Entrepreneur Network and supports their business activities. It is hoped that this PKM initiative will transform and be accepted by the community and student participants, enabling them to become active, skilled, and resourceful individuals during the pandemic.