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The Implementation Of Discretionary Fixed Costs For Textile Waste Craftsman

Indonesian Journal of Devotion and Empowerment · Vol. 6 No. 1 (2024) · hlm. 1–8

DOI
10.15294/hv0m7846
ISSN
2721-2645, 2827-7724
Terbit
2024-06-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Competition in the business world is an interesting thing to always observe. The rapid spread of micro, small, and medium enterprises (MSMEs) has led to high levels of competition. This service activity aims to provide an understanding regarding the calculation of discretionary fixed costs so that producers can calculate the desired profit level. The ability of MSME actors in this matter will be very beneficial for the development of their business. The target of this service activity is textile waste craftsmen who are in Menguneng Village, Pekalongan. Activities were carried out with the lecture method and practice calculations. Activities begin with initial coordination with partners to determine implementation time and equipment. Next, training was carried out in lectures and question and answer methods as well as calculation practice. Finally, monitoring and evaluation is carried out periodically. The results of the program show that the craftsmen understand the importance of calculating discretionary fixed costs for MSMEs. Furthermore, the craftsmen have been able to calculate the selling price of the product according to the profit target. Furthermore, it is hoped that there will be a positive synergy between the government and MSME craftsmen to increase product marketing.

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  • Muhammadiyah University of Surakarta
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Rekan penulisOrganisasiArtikel bersama
Anwar ZahidAfiliasi tidak diketahui7
Indah Fajarini Sri WahyuningrumAfiliasi tidak diketahui4
Sukirman SukirmanMuhammadiyah University of Surakarta3
Dwi RatmonoAfiliasi tidak diketahui2
Eko SugiartoAfiliasi tidak diketahui2
Arif FiyantoAfiliasi tidak diketahui2
Kiswanto KiswantoAfiliasi tidak diketahui1
Riza Alhusna NurshehaAfiliasi tidak diketahui1
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fransiska Desi PrimastutiAfiliasi tidak diketahui1
Sandy AlfiantoAfiliasi tidak diketahui1
Aliati MukaromahAfiliasi tidak diketahui1
Arma Kharisma ArditiyanAfiliasi tidak diketahui1
Mohamad Rizal AminudinAfiliasi tidak diketahui1
Sakinatul MunajatAfiliasi tidak diketahui1
Qonitatun KhafidhohAfiliasi tidak diketahui1
Retno WulandariAfiliasi tidak diketahui1
Kristi Kemala PutriAfiliasi tidak diketahui1
Rizka Nur RokhmatunAfiliasi tidak diketahui1
Muhammad Ihda Ainun NajibAfiliasi tidak diketahui1
Tiara Riza Falistiani PutriAfiliasi tidak diketahui1
Asa Septa NugrahaAfiliasi tidak diketahui1
Rozi NurchaqiqiAfiliasi tidak diketahui1
Ivan Zidny ArrizqyAfiliasi tidak diketahui1
Nining - ApriliyanaAfiliasi tidak diketahui1
Dimas Dwi OktaviantoAfiliasi tidak diketahui1
Yulia WijayantiAfiliasi tidak diketahui1
Aliffa Nurul QomariAfiliasi tidak diketahui1
Siti MunifahAfiliasi tidak diketahui1
Rohmah HikmatinAfiliasi tidak diketahui1
Dwi NurkholisohAfiliasi tidak diketahui1
Diah Kumala DeviAfiliasi tidak diketahui1
Mutia Femila SrikandhiAfiliasi tidak diketahui1
Indriyani PratamaAfiliasi tidak diketahui1
Silvia RahayuAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ijde/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Implementation Of Discretionary Fixed Costs For Textile Waste Craftsman</dc:title>
	<dc:creator xml:lang="en">Hidayah, Retnoningrum</dc:creator>
	<dc:creator xml:lang="en">Suryarini, Trisni</dc:creator>
	<dc:creator xml:lang="en">Suryandari, Dhini</dc:creator>
	<dc:creator xml:lang="en"> Kayati, Ima Nur</dc:creator>
	<dc:creator xml:lang="en">Islamiatun, Monita Bayu</dc:creator>
	<dc:subject xml:lang="en">Cost</dc:subject>
	<dc:subject xml:lang="en">Aval</dc:subject>
	<dc:subject xml:lang="en">Profit</dc:subject>
	<dc:description xml:lang="en">Competition in the business world is an interesting thing to always observe. The rapid spread of micro, small, and medium enterprises (MSMEs) has led to high levels of competition. This service activity aims to provide an understanding regarding the calculation of discretionary fixed costs so that producers can calculate the desired profit level. The ability of MSME actors in this matter will be very beneficial for the development of their business. The target of this service activity is textile waste craftsmen who are in Menguneng Village, Pekalongan. Activities were carried out with the lecture method and practice calculations. Activities begin with initial coordination with partners to determine implementation time and equipment. Next, training was carried out in lectures and question and answer methods as well as calculation practice. Finally, monitoring and evaluation is carried out periodically. The results of the program show that the craftsmen understand the importance of calculating discretionary fixed costs for MSMEs. Furthermore, the craftsmen have been able to calculate the selling price of the product according to the profit target. Furthermore, it is hoped that there will be a positive synergy between the government and MSME craftsmen to increase product marketing.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-06-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/ijde/article/view/1982</dc:identifier>
	<dc:identifier>10.15294/hv0m7846</dc:identifier>
	<dc:source xml:lang="en">Indonesian Journal of Devotion and Empowerment; Vol. 6 No. 1 (2024): June; 1-8</dc:source>
	<dc:source>2721-2645</dc:source>
	<dc:source>2827-7724</dc:source>
	<dc:source>10.15294/c752gq34</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/ijde/article/view/1982/677</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Indonesian Journal of Devotion and Empowerment</dc:rights>
</oai_dc:dc>