PENDAMPINGAN IMPLEMENTASI METODE JOB ORDER COSTING UNTUK MENINGKATKAN AKURASI PENENTUAN HARGA POKOK PRODUKSI PADA USAHA CATERING SITI FATIMAH

Abstract

This community service activity aims to provide assistance and implement the job order costing method in Catering Siti Fatimah, a small-scale catering business located in Solok City, West Sumatra. The business has been operating for more than two decades and serves various culinary orders for weddings, birthdays, and religious events with varying order quantities. Based on interview results, the business has not yet applied a structured cost accounting method in determining product prices, relying instead on estimations without systematic financial records. The community service activities were carried out through the identification and collection of production cost data, including direct material costs, direct labor costs, and manufacturing overhead costs such as transportation and supporting expenses. Furthermore, the job order costing method was applied to calculate the cost of each catering order according to its specific characteristics. The results indicate that the implementation of this method enables the business owner to determine production costs more accurately, improves understanding of appropriate pricing decisions, and serves as a foundation for more structured financial record-keeping. This activity is expected to enhance cost efficiency and support the sustainability of micro and small catering businesses.