Implementasi Akuntansi Biaya dalam Penetapan Harga Pokok Proses pada Usaha Sasambo Son Kebab dan Burger

Abstract

This community service program was carried out at Sasambo Son Kebab and Burger, a micro-enterprise located in Gomong, Mataram. The main problems identified were the lack of optimal process costing, limited utilization of by-products, and low effectiveness in promotion and sales discipline. The objective of this program was to provide assistance in preparing financial reports based on process costing, clarifying the accounting treatment of main and by-products, and improving managerial capacity. The method applied was Community-Based Research (CBR), which actively involved the owner and employees through stages of need assessment, community discussions, strategy formulation, training, mentoring, and evaluation. The results indicate improved understanding of main and by-product concepts, the ability to prepare income statements using two alternative treatments for by-products, and more disciplined and systematic managerial practices. In addition, positive aspects such as strategic business location, competitive product pricing, and attractive merchandise were identified, while recommendations focus on enhancing promotional strategies, improving sales staff discipline, and optimizing by-product utilization to support business sustainability.