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Abstract: training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP.  Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

The company's success in determining the selling price of its business products is largely determined by the company's success in determining or calculating the production cost. An error in determining the production cost can lead to errors in determining the selling price of the product and finally will impact competitive capability with other similar businesses. The information generated from the calculation of the cost of the product is not only useful in determining the selling price of the product, but it is also useful for companies to analyze the efficiency of production costs and calculating the company's periodic gross profit/loss. The limited knowledge and skills of laundry entrepreneurs who are members of the Indonesian Laundry Entrepreneurs Association (HIPLI) in the Jakarta area encourage the Accounting Study Program, Faculty of Economics and Business, Trisakti University, to collaborate with HIPLI (Indonesian Laundry Entrepreneurs Association) Jakarta area to organize a Community Service program by providing training in Calculation of Cost of Production (HPP). The result of the activities showed that continuous training for the laundry entrepreneurs is needed for the HIPLI member in Jakarta Keywords: Cost of goods production, selling price, direct  material, direct labor, factory overhead  

AbstractAcute respiratory infection (ARI) is an acute infectious disease that attacks one or more parts of the respiratory system, starting from the nasal alveoli, including the adnexa (sinus of the pleural middle ear cavity). The purpose of this study was to determine the type of antibiotics in pediatric ARI patients at Kajen Hospital in 2019 and to determine the effectiveness of treatment costs based on the use of antibiotics issued by pediatric ARI patients at Kajen Hospital in 2019. This study is a type of non-experimental research that is descriptive and takes retrospectively through medical record data of ARI patients. The number of samples used as many as 80 patients. The pharmacoeconomic method used in this study is the CEA method/cost effectiveness analysis. The data taken include: data on respondent characteristics, total costs or direct medical costs, the results of the study on the effectiveness of antibiotic therapy Cefotaxim 52.90%, Efotax 54.50% and Viccillin 61.50%. The average total cost of antibiotics for Cefotaxim was Rp. 817,392, Efotax was Rp. 1,392,189, Viccillin was Rp. 1,318,838, Ampicillin was Rp. 1,107,059, Cefadroxil was Rp. 850,564 and Cefixim was Rp. 858,479. The ACER value was the most cost effective for Cefotaxim compared to other therapies. while the ICER value is the most cost effective, namely the comparison between Cefotaxim and Viccillin with an ICER value of Rp - 63,081,937. Suggestions for further research are expected to be able to compare the cost of treatment for outpatients and inpatients and increase sampledata. Keywords: Cost Effectiviness, ARI, antibiotik AbstrakInfeksi saluran pernafasan akut (ISPA) merupakan penyakit infeksi akut yang menyerang salah satu / lebih bagian dari sistem pernafasan mulai dari hidung alveoli termasuk adneksanya (sinus rongga telinga tengah pleura). Tujuan penelitian ini adalah untuk mengetahui jenis antibiotik pada pasien ISPA pediatri di RSUD Kajen tahun 2019 dan untuk mengetahui keefektifan biaya pengobatan berdasarkan penggunaan antibiotik yang dikeluarkan oleh pasien ISPA pediatri di RSUD kajen tahun 2019. Penelitian ini merupakan jenis penelitian non eksperimental yang bersifat deskriptif dan pengambilan data secara retrospektif melalui data rekam medik pasien ISPA. Jumlah sampel yang digunakan sebanyak 80 pasien. Metode farmakoekonomi yang digunakan pada penelitian ini yaitu metode CEA/Analisis efektifitas biaya. Data yang diambil meliputi: data karakteristik responden, biaya total atau biaya medik langsung, Hasil penelitian efektivitas terapi antibiotik Cefotaxim 52,90%, Efotax 54,50% dan Viccillin 61,50%. Hasil rata-rata total biaya antibiotik Cefotaxim sebesar Rp 817.392, Efotax Rp 1.392.189, Viccillin Rp 1.318.838, Ampicillin Rp 1.107.059, Cefadroxil Rp 850.564 dan Cefixim Rp 858.479. Nilai ACER yang paling cost efffective pada antibiotik Cefotaxim dibandingkan dengan terapi lainnya. sedangkan pada nilai ICER yang paling cost effecttive yaitu pada perbandingan antara Cefotaxim dengan Viccillin dengan nilai ICER Rp - 63.081.937. Saran untuk penelitian selanjutnya diharapkan dapat membandingkan biaya pengobatan pasien rawat jalan dan rawat inap serta memperbanyak data sampelKata kunci: Efektivitas biaya; ISPA; antibiotik

The number of businesses in laundry resulted in the number of competitors getting tougher. One of the management strategies that can be applied in creating and increasing competitive advantage is to implement a cost advantage strategy. This study aims to determine the cost advantage strategy in the Express Laundry business in Purwakarta. Data collection techniques in this study by conducting direct observations in the field and interviews with informants in accordance with the problems studied. The type of research used is descriptive qualitative. The result of this research is the implementation of a cost advantage strategy in the laundry business, Express Laundry provides quality products at low prices to be an attraction for customers. Armed with good service and affordable service prices, this business can have high market potential. Good service quality from a laundry or laundry business is the most important thing in providing satisfaction to customers.   Keywords: Cost Advantage, Laundry Business, Express Laundry

The present study was conducted in the Churu district of Rajasthan. Total eighty farmers were selected randomly from two tehsil and four villages from each tehsil. The cost of cultivation per hectare increased during the first year and decreased in the second year and onwards. Net return was lower during the first year and increased during the second year onwards of Ghritkumari cultivation. It is found that the marketing efficiency of Channel-I was (2.66), followed by Channel-II (1.01) and Channel-III (0.60). The study suggested establishing a regulated market and emphasizing the marketing of Ghritkumari crops through the direct channel (Producer ? Processing unit) in the Churu district of Rajasthan. Keywords: Cost, and price, marketing channel efficiency, marketing channel, medicinal plant. JEL Codes: Q13, Q16, Q18.

Cost-volume-profit analysis is often simply described as a break even analysis. However, companiesshould also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chosePabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information aboutproblems in location was the production process. The owner doesn't count all the costs of production insetting the cost of goods sold so that profit could not reach target. The objectives of the research are (a)to find out how many units should be sold at the break even point level; (b) to find out how manyrupiahs are at the break even point level; and (c) to find out how many units must be sold to reach theprofit target. Based on the results of research, conclusions consist of (a) the number of units sold out atthe break even point level is 21,185 boards; (b) the amount of rupiah at the break even point level is Rp.794,448,433, -; and (c) the number of units sold out to achieve the profit target were 17,980 boards withsales of Rp. 674,250,000, - Keywords: Cost-Volume-Profit Analysis, and Profit Planning

This study aims to analyze the factors that influence tourists to travel for medical tourism in Malaysia. The four main factors used were destination competitiveness, service quality, tourist attitudes, and costs, with 6 additional factors as supporting factors. This study used a quantitative approach. The data were analyzed using Confirmatory Factor Analysis run by SPSS and AMOS 22.0. The sampling technique used was non-probability sampling with the sample consisted of 100 respondents. Results showed that there were 44 elements adopted from the study.  Based on the anti-image results, 5 factors were removed. According to the component rotation matrix table, 9 factors influence tourists to visit Malaysia for medical tourism. Then, these 9 factors labelled with the new names, i.e., internal and external factor, location attractiveness, ease of accommodation and services, tourist attraction and service quality, transportation and political condition, information and environment, medical service quality, medical tourism and language, and medical personnel. Keywords: cost, destination competitiveness , medical tourism , service quality, tourist attitude

Abstract— Exacerbations asthma treatment can be done by giving medications therapy in the form of salbutamol and aminophyllin. This research conducted with a comparative study between two alternatives using a hospital perspective. Data were collected retrospectively based on the medical records of patients with mild-moderate exacerbations asthma who were admitted in emergency department Anwar Medika Sidoarjo Hospital during the period of January 2017 to Desember 2018. The data showing asthma exacerbations treatment effectiveness and costs were analyzed using ACER. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol group was Rp.2.403,75/%, and in aminophyllin group was Rp.1.688,31/%. Based on the result of study, cannot concluded which medications therapy were more cost-effective because total subject study of salbutamol and aminophyllin were different and too little. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol only group was Rp.2.073,18/%, and in salbutamol and corticosteroid group was Rp.1.688,31/%. Rp.2.573,40/%. Based on the result of ACER, salbutamol only group more cost-effective than salbutamol and corticosteroid group based on improvement of asthma sympthoms in mild-moderate exacerbations asthma patients in emergency department. Keywords: cost-effectiveness analysis, asthma exacerbations, salbutamol, aminophylline Abstrak— Pengobatan serangan asma dapat dilakukan dengan cara pemberian terapi pengobatan, yaitu salbutamol dan aminofilin. Penelitian ini merupakan penelitian yang dilakukan dengan studi perbandingan antara dua alternatif yang ada dengan menggunakan perspektif rumah sakit. Pengumpulan data dilakukan secara retrospektif berdasarkan basis data rekam medik pasien serangan asma mild moderate yang di IGD di Rumah Sakit Umum Anwar Medika Sidoarjo periode Januari 2017 sampai dengan Desember 2018. Data efektivitas dan biaya pengobatan serangan asma dianalisis dengan ACER. Dari hasil analisis data diperoleh nilai ACER berdasarkan total perbaikan gejala pada kelompok salbutamol sebesar Rp.2.403,75/%, dan kelompok aminofilin sebesar Rp.1.688,31/%. Berdasarkan hasil penelitian, tidak dapat disimpulkan terapi pengobatan yang lebih cost-effective karena jumlah subjek kelompok salbutamol dan kelompok aminofilin yang berbeda dan terlalu sedikit. Dari hasil analisis data diperoleh nilai ACER berdasarkan total perbaikan gejala pada penggunaan salbutamol tunggal sebesar Rp.2.073,18/%, pada kelompok salbutamol dan kortikosteroid sebesar Rp.2.573,40/%. Berdasarkan hasil nilai ACER tersebut, kelompok salbutamol tunggal lebih cost-effective dibandingkan kelompok salbutamol dan kortikosteroid berdasarkan perbaikan gejala pada pasien serangan asma mild moderate di IGD. Kata kunci: analisis efektivitas biaya, serangan asma, salbutamol, aminofilin

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method. This research was conducted in one of Member's HBBA that is Formula Automotive Repair shop. This type research is qualitative research. Data collection methods used ini this research are observation, interview and documentation. Data analysis method used in this research is descriptive analytical. The result of this research showed when Formula Automotive use Time Driven Activity Based Costing (TDABC) method in determining cost of service is more clear and appropriate in accordance with utilization available resources in each services. Which is different with whats done by the company in determining cost of service, where the company still has not made a definite calculation and this can be seen when determining price of service based on provisions of owner and mechanics still using estimates. The results of calculation of Time Driven Activity Based Costing (TDABC) method there are 3 types of services that have a cost that is too large compared to the service price determined by Formula Automotive Repair shop, namely wheel laher replacement, ac service and lamp service. So it is necessary to determine new price of service. Keywords: Cost of Service, Price of Service, Time-Driven-Activity Based-Costing