Avincennia Vindy Fitriana, Masyhuri

SOSIALISASI PERHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA UMKM DESA SUKAMUKTI

Introduction

Sosialisasi perhitungan harga pokok produksi (hpp) pada umkm desa sukamukti. Sosialisasi perhitungan Harga Pokok Produksi (HPP) membantu UMKM Desa Sukamukti Opac Merah & Rangginang memahami unsur biaya produksi. Capai penetapan harga jual akurat dan laba optimal.

Abstract

Harga pokok produksi merupakan dasar dalam pengendalian dan pengambilan keputusan. Harga pokok produksi mempengaruhi harga jual suatu produk. Dua hal ini merupakan salah satu faktor yang diperlukan manajemen UMKM sebagai informasi dalam pengambilan keputusan. Penelitian ini dilakukan pada UMKM Opac Merah dan UMKM Rangginang, untuk dapat melakukan perhitungan harga pokok produksi dan harga pokok penjualan dengan cermat demi mendapatkan laba yang optimal. Metode penelitian yang digunakan adalah metode pendekatan kualitatif dan observasi lapangan. Hasil penelitian menunjukkan bahwa umumnya pelaku UMKM mengetahui apa yang dimaksud dengan biaya produksi, namun mereka belum memahami unsur-unsur perhitungan biaya produksi sehingga menyebabkan harga pokok produksi yang ditetapkan tidak sesuai dengan yang semestinya. Harga pokok produksi yang mereka tetapkan bisa terlalu tinggi ataupun terlalu rendah. UMKM umumnya mengetahui tentang perbedaan antara perhitungan harga pokok produksi dengan harga pokok penjualan.

Review

This paper, titled "SOSIALISASI PERHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA UMKM DESA SUKAMUKTI," addresses a crucial financial management challenge faced by Micro, Small, and Medium Enterprises (UMKM): the accurate calculation of the Cost of Goods Sold (HPP). The abstract highlights the fundamental role of HPP as a basis for cost control, decision-making, and its direct impact on product pricing and ultimately, profitability. The study specifically targets UMKM in Sukamukti Village, aiming to facilitate precise HPP and selling price calculations to enable these businesses to achieve optimal profit margins, a vital factor for their sustainability and growth. Employing a qualitative research approach supplemented by field observation, the study focused on two specific UMKM, Opac Merah and Rangginang. The findings reveal a significant gap in the financial literacy of UMKM actors. While these entrepreneurs generally possess an intuitive understanding of the concept of production cost, they critically lack a comprehensive grasp of the underlying elements required for its accurate calculation. This deficiency leads directly to the establishment of inappropriate HPP figures, which can be either excessively high or unduly low, consequently distorting their selling prices and hindering the attainment of optimal profitability. Interestingly, the research also notes that UMKM generally distinguish between the concepts of production cost and selling price, suggesting a foundational awareness that could be built upon. The practical implications of this research are substantial, underscoring a common barrier to effective financial management within the UMKM sector. By identifying the specific knowledge gap regarding HPP calculation elements, the study provides a clear direction for targeted intervention and educational programs. While the abstract presents valuable findings, it would benefit from further elaboration on the specific content and impact of the "sosialisasi" (socialization) itself – whether it was an intervention, a recommendation, or an observation of existing knowledge. Future research could expand on the effectiveness of different socialization methods and measure the tangible improvements in UMKM financial performance post-intervention, thereby strengthening the practical application of these insights.

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