PENYULUHAN DAN PENDAMPINGAN PERHITUNGAN BIAYA PRODUKSI SERTA STRATEGI PENENTUAN HARGA JUAL PADA UMKM NASI GORENGBARA DI LIMO, DEPOK

Abstract

ABSTRACT:

Culinary Micro, Small, and Medium Enterprises (MSMEs) often struggle to determine an accurate Cost of Goods Sold (COGS) due to weak financial recording systems. This
community service aims to analyze the cost structure, evaluate profitability, and formulate pricing strategies for the Nasi Goreng Bara MSME in Limo, Depok. The research approach utilizes Participatory Action Research (PAR) through quantitative descriptive methods and participatory mentoring with the business owner. The analysis results of the five best-selling product variants indicate that the raw material-based COGS ranges from Rp 10,400 to Rp 13,500 per portion, generating a fairly healthy average profit margin of 45.2%. However, the application of the full costing method, which integrates direct labor costs and overhead costs, proves that the full COGS increases to a range of Rp 14,254 to Rp 17,354 per portion. Further profitability analysis reveals that total operational expenses (overhead and labor) reach Rp 8,710,000 per month, nearly equaling the total revenue of these five sample menus at Rp 8,720,000. This critical break-even condition reflects a sampling limitation, as
these operational expenses have not accounted for the cost dilution from the remaining 31 menus that also contribute to the overall business revenue. In terms of product performance among the samples, Nasi Goreng Mawut achieved the highest margin efficiency (48.2%), while Nasi Goreng Gila is the largest revenue contributor. In conclusion, to achieve maximum profitability and ensure overall business sustainability, the owner is highly recommended to boost production volume to 150–200 portions per month for each main variant, evaluate the labor compensation system, renegotiate overhead costs, and expand market reach utilizing digital ordering platforms.

ABSTRAK:

Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner kerap kesulitan menentukan Harga Pokok Produksi (HPP) yang akurat akibat lemahnya sistem pencatatan keuangan.
Kegiatan pengabdian masyarakat ini bertujuan menganalisis struktur biaya, mengevaluasi profitabilitas, dan merumuskan strategi harga pada UMKM Nasi Goreng Bara di Limo, Depok. Pendekatan penelitian menggunakan Participatory Action
Research (PAR) melalui metode deskriptif kuantitatif dan pendampingan partisipatif bersama pemilik usaha. Hasil analisis terhadap lima varian produk terlaris menunjukkan HPP berbasis bahan baku berkisar Rp 10.400 hingga Rp 13.500 per porsi, menghasilkan rata-rata margin yang cukup sehat sebesar 45,2%. Namun, penerapan metode full costing yang mengintegrasikan Biaya Tenaga Kerja Langsung (BTKL) dan Biaya Overhead Pabrik (BOP) membuktikan bahwa HPP penuh meningkat menjadi Rp 14.254 hingga Rp 17.354 per porsi. Analisis profitabilitas lebih lanjut menemukan total beban operasional (BOP dan BTKL) mencapai Rp 8.710.000 per bulan, nyaris menyamai total omset dari kelima menu tersebut sebesar Rp 8.720.000. Kondisi titik impas kritis pada perhitungan ini merupakan batasan sampel, mengingat
beban operasional tersebut belum memperhitungkan pembagian (dilusi) biaya dari 31 menu lain yang turut menyumbang pendapatan bagi keseluruhan usaha. Dari segi
performa produk sampel, Nasi Goreng Mawut mencetak efisiensi margin tertinggi (48,2%), sedangkan Nasi Goreng Gila menjadi kontributor omset terbesar. Kesimpulannya, demi mencapai profitabilitas maksimal dan keberlanjutan bisnis, pelaku usaha direkomendasikan untuk menggenjot volume produksi hingga 150–200 porsi per bulan untuk tiap varian utama, mengevaluasi sistem beban tenaga kerja,
menegosiasikan ulang biaya overhead, serta memperluas jangkauan pasar menggunakan platform pemesanan digital.