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Abstract
Indonesia's economy is currently experiencing very good progress which is influenced by many factors, one of which is the contribution of the development of Micro, Small, and Medium Enterprises (MSMEs). MSMEs have a considerable contribution, especially in creating jobs nationally. Although the number and contribution are quite large, there are still many MSMEs that have problems in terms of Human, Accounting, Managerial and Financial data sources. Currently, many are experiencing difficulties in terms of accounting, especially in terms of calculating overhead cost rates which will later affect the cost of production. The problem of calculating overhead costs which will later be related to the cost of production is one of the problems faced by the Regional National Handicraft Council Community (Dekrasnada) in Pamulang District, South Tangerang City, Banten Province. The importance of the overhead cost tariff calculation process encourages the implementation of community service activities in the form of Training on Overhead Cost Tariff Calculation in Craft Fashion Production in the South Tangerang Dekrasnada Community to Avoid Overbudgeting in the Production of Merchandise to provide insight and knowledge related to the calculation of overhead tariffs in production so that overbudgeting in production can be minimized.
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References
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References
Abdullah, W., (2012).Akuntansi Biaya. Edisi 3. Jakarta: Salemba Empat
Aningsih, R., (2018). Perhitungan harga pokok produksi menggunakan metode tradisional costing dan activity based costing. Ejournal-Binainsani.Ac.IdRF Aningsih, LA DiyaniJurnal Online Insan Akuntan, 2018•ejournal-Binainsani.Ac.Id, 3(Juni), 1–10.
Fauzi, A., Yuliati, N., (2020). Activity Based Costing: Metode Dalam Perhitungan Harga Pokok Produksi. Ejurnal.Binawakya.or.Id.
Listyorini, Haniek. (2012). Komponen dan sampak sosial enterpreneurship dalam upaya revitalisasi budaya dan industri batik lasem Kabupaten Rembang, Dinamika Kepariwisataan Vol. XI No. 2, Oktober 2012.
Martusa, R., (2012). Peranan Activity-Based Costing System dalam perhitungan harga pokok produksi kain yang sebenarnya untuk penetapan harga jual. Neliti.ComR Martusa, AF AdieMaksi, 2012•neliti.Com.
Mulyadi. (2006) Akuntansi Biaya.Edisi 6.Yogyakarta.Aditya Media.
Pande Yudiastra, P., Luh Gede Pivin Suwirmayanti, N., & STIKOM Bali Jl Raya Puputan No, S. (2017). Analisis Perbandingan Metode Activity Based Costing dan Traditional Costing Untuk Penentuan Harga Pokok Produksi (Studi Kasus Pada UKM Bali Sari). Knsi.Stikom-Bali.Ac.IdPP Yudiastra, NLGP SuwirmayantiE-Proceedings KNS&I STIKOM Bali, 2017•knsi.Stikom-Bali.Ac.Id.
Setiawan, H. (2004).“Evaluasi Atas Metode Penerapan Alokasi BOP menurut Departemen terhadap penetapaan Harga Pokok Produksi,"RANGGAGADING, vol.VNo.1, pp. 22-28
Sukmasari, D., Agustina, (2020). Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing. Penerbitgoodwood.Com, 1(2), 49–58. https://doi.org/10.35912/jpm.v1i2.109
Usry MFA dan LM Hammer (1992)Akuntansi Biaya Perencanaandan Pengendalian, Jilid II, edisike 9 alih bahasaoleh AlfonsusSirait dan Herman Wibowo:.Erlangga Jakarta