Determining Cost of Sales for SMEs Waluh in Getasan Village of Semarang District

Diana Puspitasari(1), Zulaika Putri Rokhimah(2), Nurul Juwariyah(3),

(1) Universitas Semarang
(2) Universitas Semarang
(3) Universitas Semarang


Global competition triggers the emergence of creative economy identical with the creative industry. One of the creative industries is the emergence of Micro, Small and Medium Enterprises (MSMEs) in the village of Getasan, Getasan Subdistrict, Semarang Regency with its superior products are local food processed based on waluh or pumpkin. The problems faced in the development of his business is is There is a mistake in determining the selling price of products that only rely on the feeling and trial and error. Because the partner has not been able to determine the cost of goods sold properly. So it can not determine the actual profit realization. The method used in this activity is to provide counseling and training to business owners in determining the selling price of their products, as well as monitoring and evaluation of various stages of activities undertaken. Participants were very enthusiastic to attend the training as seen from the attendance, where all the participants who attended and became the target of the training followed the event from start to finish and very enthusiastic in the question and answer session, discussion or knowledge sharing. From activities of dedication, participants have additional insights and knowledge related to bookkeeping. Participants are also able to increase the understanding and ability to make and determine the cost of goods sold properly, so that the realization of the benefits can be well known.


business management strategy; simple bookkeeping; food processing SME






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