Upgrading Product Gelas Lukis terhadap Peningkatan Laba yang Berdampak pada Meningkatnya Pendapatan Usaha

Abstract

MSMEs frequently report experiencing thin profit margins, while others face difficulties in increasing sales volume because their product prices are perceived as higher than those of competitors. This condition highlights the urgent need for intervention through practical pricing strategy training, enabling MSME actors to formulate pricing policies that align with their business conditions while strengthening competitiveness. This Community Service Program aims to minimize entrepreneurial practices such as underpricing due to the absence of value-added features in products, and enhance the economic value of products. The community service methods employed include teaching, direct observation, and the provision of draft calculations covering cost of goods sold (COGS), profit, variable costs, overhead costs, and raw materials. The evaluation results indicate that Rosa Collection, as an MSME, is recommended to apply the offline break-even method to determine profit per unit and the online break-even method to determine profit per monetary unit. Therefore, Rosa Collection should adopt and implement the prescribed calculation methods to increase profitability in upgrading its hand-painted glass products.