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Edukasi Penerapan Metode Harga Produk Bersama Dan Sampingan Untuk Menentukan Harga Pokok Produksi Di Umkm Pada Pabrik Tahu 212 Nagari Cupak

Year: 2025

Type: article

Abstract: This community service aims to apply the joint and by-product cost calculation method in the production process of one of the tofu MSMEs, Pabrik Tahu 212, located in Nagari Cupak. The main product produced is tofu, while tofu dregs, as a by-product, are utilized as cattle feed. The activity was carried out through the collection and analysis of production cost data, including raw materials, direct labor, and overhead costs. A cost allocation method was used to separate the costs between the main product and the by-product.

Source: MAJU Indonesian Journal of Community Empowerment

DOI: 10.62335/maju.v2i4.1568

Authors: Rita Dwi Putri, Witra Maison, Vinka Tahiyatul Nurul Hikmah, Dillfa Lailatul Rahmi Dani, Adinda Putri Syahrila

Institution: Universitas Mahaputra Muhammad Yamin

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Responsible consumption and production, Zero hunger

Open Access status: hybrid

OpenAlex ID: W4412502816

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