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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) · pp. 1–8

DOI
10.15294/hv0m7846
ISSN
2721-2645, 2827-7724
Published
2024-06-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 55 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Muhammadiyah University of Surakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Anwar ZahidAffiliation unknown7
Indah Fajarini Sri WahyuningrumAffiliation unknown4
Sukirman SukirmanMuhammadiyah University of Surakarta3
Dwi RatmonoAffiliation unknown2
Eko SugiartoAffiliation unknown2
Arif FiyantoAffiliation unknown2
Kiswanto KiswantoAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Ramadhani Nurul AisyahAffiliation unknown1
Fransiska Desi PrimastutiAffiliation unknown1
Sandy AlfiantoAffiliation unknown1
Aliati MukaromahAffiliation unknown1
Arma Kharisma ArditiyanAffiliation unknown1
Mohamad Rizal AminudinAffiliation unknown1
Sakinatul MunajatAffiliation unknown1
Qonitatun KhafidhohAffiliation unknown1
Retno WulandariAffiliation unknown1
Kristi Kemala PutriAffiliation unknown1
Rizka Nur RokhmatunAffiliation unknown1
Muhammad Ihda Ainun NajibAffiliation unknown1
Tiara Riza Falistiani PutriAffiliation unknown1
Asa Septa NugrahaAffiliation unknown1
Rozi NurchaqiqiAffiliation unknown1
Ivan Zidny ArrizqyAffiliation unknown1
Nining - ApriliyanaAffiliation unknown1
Dimas Dwi OktaviantoAffiliation unknown1
Yulia WijayantiAffiliation unknown1
Aliffa Nurul QomariAffiliation unknown1
Siti MunifahAffiliation unknown1
Rohmah HikmatinAffiliation unknown1
Dwi NurkholisohAffiliation unknown1
Diah Kumala DeviAffiliation unknown1
Mutia Femila SrikandhiAffiliation unknown1
Indriyani PratamaAffiliation unknown1
Silvia RahayuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ijde/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (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>