Penentuan Harga Pokok Penjualan Pada Petani Jagung Di Desa Limang Kecamatan Tigabinanga Kaburapaten Karo


Authors

  • H. Kersna Minan Universitas Harapan Medan, Medan, Indonesia
  • Listiorini Universitas Harapan Medan, Medan, Indonesia
  • Iman Indrafana KH Universitas Harapan Medan, Medan, Indonesia
  • Ade Indah Sari Universitas Harapan Medan, Medan, Indonesia

DOI:

https://doi.org/10.47065/jpm.v3i1.678

Keywords:

Limang Village; Tiga Binanga District; Karo Regency; Simple Bookkeeping; Cost of Goods Sold Report; Micro Loan

Abstract

Most of the corn farmers in Limang Village, Tiga Binanga District, Karo Regency do not really understand and know the basic concept of bookkeeping as a business support for expanding and developing investments in the future. This activity aims to provide basic knowledge about simple bookkeeping concepts for recording standardized transactions according to the bookkeeping version that has been known in the field of trading business and also in banking. The hope of this activity is that the farmers in Limang Village are able to prepare and present a Cost of Goods Sold Report in a simple form so that if their business progresses in the future, after 2 years they can get a micro loan from the bank for expanding and developing their business in the future.

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References

Irawan, Risky. 2013. Pentingnya Pembukuan Bagi Usaha Kecil Menengah (UKM). Tersedia di http://www.kaffah.biz/artikel/tips bisnis/pentingnya pembukuan ukm.

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Nanu Hasanuh, 2012. Akuntansi Dasar (Teori & Praktik), Penerbit Mitra Wacana Media.

Long Larry and Long Nancy, 2012. Computers 7th Edition, Prentice – Hall Inc.

M.H. Jogiyanto, 2018. Pengenalan Komputer, Andi Offset Yogyakarta.


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Published: 2022-07-31
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