EDUKASI PENGELOLAAN BIAYA BAHAN BAKU UNTUK MENINGKATKAN PROFITABILITAS PADA USAHA PABRIK TAHU

Authors

  • Rita Dwi Putr Universitas Mahaputra Muhammad Yamin, Indonesia
  • Afchellya Anugrah Putri Universitas Mahaputra Muhammad Yamin, Indonesia
  • Hafitra Universitas Mahaputra Muhammad Yamin, Indonesia
  • Resti Puspita Sari4 Universitas Mahaputra Muhammad Yamin, Indonesia
  • Zahara Putriani Amril Universitas Mahaputra Muhammad Yamin, Indonesia
  • Lili Wahyuni Universitas Mahaputra Muhammad Yamin, Indonesia

Keywords:

Cost education, raw materials, profitability, micro enterprise, manual recording.

Abstract

This study aims to provide education on raw material cost management as an effort to increase profitability in a tofu factory that is still managed traditionally. The subject of the research is a tofu production business established in 2016, which operates based on daily customer orders. The main problems identified include fluctuating raw material prices, variable transportation costs, and a lack of structured cost recording, which is still conducted manually. This research employed a descriptive qualitative approach through observation, structured interviews, and direct educational assistance for the business owner. The results show that simple education on cost recording, calculation of cost of goods manufactured (COGM), and efficient use of raw materials led to increased awareness and understanding among the business owner. After the educational intervention, improvements were observed in how the business records its production costs. This proves that basic education on raw material cost management has a positive impact on managerial awareness and contributes to improving the profitability of micro enterprises such as tofu production businesses.

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Published

2025-07-23

Issue

Vol. 1 No. 3 (2025): Juli

Section

Articles

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Copyright (c) 2025 Rita Dwi Putr, Afchellya Anugrah Putri, Hafitra, Resti Puspita Sari4, Zahara Putriani Amril, Lili Wahyuni

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