Penerapan Metode Harga Pokok Pesanan (Job Order Costing) pada Usaha Jasa Laundry sebagai Upaya Perencanaan dan Pengendalian Biaya Produksi

Abstract

This community service activity aims to assist Pratama Laundry in applying the job order costing method to calculate accurate production costs and determine the appropriate selling price. The background of this activity arises from the need for small and medium enterprises (SMEs), especially in the laundry service sector, to manage production costs effectively amidst increasingly competitive business competition. The method used in this program is participatory, through observation, interviews, and training involving the business owner and employees. The results showed that by implementing job order costing, Pratama Laundry was able to identify direct material costs, direct labor costs, and factory overhead more accurately, thus enabling better planning and cost control. This method also helps determine a more precise selling price and minimize calculation errors that have occurred previously. The implication of this activity is that job order costing can be an effective tool for micro and small businesses in improving efficiency and competitiveness.