Analisis Biaya Produksi, Tingkat Penjualan, dan Laba Saat, Sebelum dan Sesudah Pandemi Covid 19 pada UMKM Arum Manis, Batu, Jawa Timur (Studi Kasus Pada UD. Golden Ways)

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an industry that also competes in producing a product and making a profit. For this reason, Micro, Small and Medium Enterprises (MSMEs) also need to create policies that focus on creating work efficiency and effectiveness. The data collection method is carried out by means of Data Reduction (of course the amount of data obtained from the field is very large, so accuracy is required and it is recorded in detail).  Then data presentation is carried out in the process of compiling information systematically in order to obtain conclusions as research findings. As well as the Conclusion Drawing method which is carried out after data analysis activities that take place in the field or after completion in the field. Drawing conclusions must be based on data analysis both from interview notes and the results of data processing. Where researchers use Excel application tools to process data using effectiveness tests., Production Costs (overhead, standard costs, production costs and Profit).  Based on the results of the research that has been carried out, the conclusion of the research can be obtained that profit and loss before Covid-19 influences the level of sales and production costs in financial reports in conditions before Covid-19 and after Covid-19.

Keywords: MSMEs, production costs, sales level