{"id":"https://openalex.org/W7203610299","doi":"https://doi.org/10.52250/dbe.v10i2.1130","title":"Pemberdayaan UMKM Kampung Kaleng melalui Pembukuan Praktis dan Penentuan Harga Pokok Produksi","display_name":"Pemberdayaan UMKM Kampung Kaleng melalui Pembukuan Praktis dan Penentuan Harga Pokok Produksi","publication_year":2026,"publication_date":"2026-08-14","ids":{"openalex":"https://openalex.org/W7203610299","doi":"https://doi.org/10.52250/dbe.v10i2.1130"},"language":"en","primary_location":{"id":"doi:10.52250/dbe.v10i2.1130","doi":"https://doi.org/10.52250/dbe.v10i2.1130","is_oa":true,"landing_page_url":"https://doi.org/10.52250/dbe.v10i2.1130","pdf_url":"https://ojs.ekuitas.ac.id/index.php/dharma-bhakti/article/download/1130/504","source":{"id":"https://openalex.org/S4210172213","display_name":"Jurnal Dharma Bhakti Ekuitas","issn_l":"2528-2190","issn":["2528-2190","2716-0149"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275709","host_organization_name":"Universitas Ekuitas Indonesia","host_organization_lineage":["https://openalex.org/I4405275709"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dharma Bhakti Ekuitas","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://ojs.ekuitas.ac.id/index.php/dharma-bhakti/article/download/1130/504","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057936644","display_name":"Dwi Puryati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405275709","display_name":"Universitas Ekuitas Indonesia","ror":"https://ror.org/045bz6b39","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405275709"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Puryati","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Ekonomi, Manajemen, Bisnis dan Akuntansi, Universitas Ekuitas Indonesia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ekonomi, Manajemen, Bisnis dan Akuntansi, Universitas Ekuitas Indonesia, Indonesia","institution_ids":["https://openalex.org/I4405275709"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5121052175","display_name":"Emmy Hamidiyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405276488","display_name":"Sekolah Tinggi Ekonomi dan Perbankan Islam Mr. Sjafruddin Prawiranegara","ror":"https://ror.org/05hs1fd16","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276488"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Emmy Hamidiyah","raw_affiliation_strings":["Program Studi Perbankan Syariah, STEBANK Islam Mr. Sjafruddin Prawiranegara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Perbankan Syariah, STEBANK Islam Mr. Sjafruddin Prawiranegara, Indonesia","institution_ids":["https://openalex.org/I4405276488"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147356007","display_name":"Haryanto Haryanto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Haryanto Haryanto","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Business Online Learning, Universitas Bina Nusantara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Business Online Learning, Universitas Bina Nusantara, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003439067","display_name":"Heni Suryanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I65490261","display_name":"Nasional University","ror":"https://ror.org/00fn3pa80","country_code":"ID","type":"education","lineage":["https://openalex.org/I65490261"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Heni Suryanti","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Nasional, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Nasional, Indonesia","institution_ids":["https://openalex.org/I65490261"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049689473","display_name":"Temy Setiawan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3133415027","display_name":"University of Bunda Mulia","ror":"https://ror.org/00vb9c215","country_code":"ID","type":"education","lineage":["https://openalex.org/I3133415027"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Temy Setiawan","raw_affiliation_strings":["Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Bunda Mulia, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Bunda Mulia, Indonesia","institution_ids":["https://openalex.org/I3133415027"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000644780","display_name":"Tita Nurvita","orcid":"https://orcid.org/0000-0001-5040-1927","observed_orcids":["https://orcid.org/0000-0001-5040-1927"]},"institutions":[{"id":"https://openalex.org/I4210096653","display_name":"Institut Bisnis Nusantara","ror":"https://ror.org/00syyzh74","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tita Nurvita","raw_affiliation_strings":["Program Studi Akuntansi, Institut Bisnis Nusantara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Institut Bisnis Nusantara, Indonesia","institution_ids":["https://openalex.org/I4210096653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075152119","display_name":"Tiwi Herninta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096653","display_name":"Institut Bisnis Nusantara","ror":"https://ror.org/00syyzh74","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tiwi Herninta","raw_affiliation_strings":["Program Studi Akuntansi, Institut Bisnis Nusantara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi Akuntansi, Institut Bisnis Nusantara, Indonesia","institution_ids":["https://openalex.org/I4210096653"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5118607293","display_name":"Wiwi Idawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274644","display_name":"Universitas Pradita","ror":"https://ror.org/0238nm695","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274644"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wiwi Idawati","raw_affiliation_strings":["Program Studi, Fakultas Management dan  Humaniora, Universitas Pradita, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Program Studi, Fakultas Management dan  Humaniora, Universitas Pradita, Indonesia","institution_ids":["https://openalex.org/I4405274644"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":7,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"2","first_page":"206","last_page":"217"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7157999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.7157999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.22750000655651093,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.024000000208616257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9169999957084656},{"id":"https://openalex.org/keywords/msme-empowerment","display_name":"MSME empowerment","score":0.8349999785423279},{"id":"https://openalex.org/keywords/bookkeeping-education","display_name":"bookkeeping education","score":0.7829999923706055},{"id":"https://openalex.org/keywords/production-cost-estimation","display_name":"production cost estimation","score":0.8709999918937683},{"id":"https://openalex.org/keywords/break-even-point","display_name":"break-even point","score":0.8740000128746033},{"id":"https://openalex.org/keywords/profit-calculation","display_name":"profit calculation","score":0.6819999814033508},{"id":"https://openalex.org/keywords/customized-manufacturing","display_name":"customized production","score":0.7369999885559082},{"id":"https://openalex.org/keywords/free-nutritious-meal-program","display_name":"free nutritious meals program","score":0.8830000162124634},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.550000011920929}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5684000253677368},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5595999956130981},{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.5526000261306763},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5429999828338623},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4810999929904938},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4487000107765198},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.43220001459121704},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4221999943256378},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.39469999074935913},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.367000013589859},{"id":"https://openalex.org/C61521584","wikidata":"https://www.wikidata.org/wiki/Q705899","display_name":"Accreditation","level":2,"score":0.34630000591278076},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.3458999991416931},{"id":"https://openalex.org/C203663800","wikidata":"https://www.wikidata.org/wiki/Q848979","display_name":"Citizen journalism","level":2,"score":0.3327000141143799},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.3222000002861023},{"id":"https://openalex.org/C3017614220","wikidata":"https://www.wikidata.org/wiki/Q8434","display_name":"Formal education","level":2,"score":0.3025999963283539},{"id":"https://openalex.org/C120912362","wikidata":"https://www.wikidata.org/wiki/Q136822","display_name":"Higher education","level":2,"score":0.2994000017642975},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.2989000082015991},{"id":"https://openalex.org/C127598652","wikidata":"https://www.wikidata.org/wiki/Q558635","display_name":"Per capita","level":3,"score":0.2957000136375427},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2842000126838684},{"id":"https://openalex.org/C16927522","wikidata":"https://www.wikidata.org/wiki/Q210947","display_name":"Factors of production","level":3,"score":0.2728999853134155},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.2687999904155731},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.2515999972820282}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52250/dbe.v10i2.1130","doi":"https://doi.org/10.52250/dbe.v10i2.1130","is_oa":true,"landing_page_url":"https://doi.org/10.52250/dbe.v10i2.1130","pdf_url":"https://ojs.ekuitas.ac.id/index.php/dharma-bhakti/article/download/1130/504","source":{"id":"https://openalex.org/S4210172213","display_name":"Jurnal Dharma Bhakti Ekuitas","issn_l":"2528-2190","issn":["2528-2190","2716-0149"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275709","host_organization_name":"Universitas Ekuitas Indonesia","host_organization_lineage":["https://openalex.org/I4405275709"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dharma Bhakti Ekuitas","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52250/dbe.v10i2.1130","doi":"https://doi.org/10.52250/dbe.v10i2.1130","is_oa":true,"landing_page_url":"https://doi.org/10.52250/dbe.v10i2.1130","pdf_url":"https://ojs.ekuitas.ac.id/index.php/dharma-bhakti/article/download/1130/504","source":{"id":"https://openalex.org/S4210172213","display_name":"Jurnal Dharma Bhakti Ekuitas","issn_l":"2528-2190","issn":["2528-2190","2716-0149"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275709","host_organization_name":"Universitas Ekuitas Indonesia","host_organization_lineage":["https://openalex.org/I4405275709"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dharma Bhakti Ekuitas","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.9211000204086304,"id":"https://metadata.un.org/sdg/8"},{"display_name":"No poverty","score":0.666700005531311,"id":"https://metadata.un.org/sdg/1"},{"display_name":"Quality education","score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7203610299.pdf","grobid_xml":"https://content.openalex.org/works/W7203610299.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7208772221","https://openalex.org/W7217165818","https://openalex.org/W7213898718","https://openalex.org/W7216412312","https://openalex.org/W4367551510","https://openalex.org/W7216516323","https://openalex.org/W4411325280","https://openalex.org/W4400466804","https://openalex.org/W7215809154","https://openalex.org/W7168359002"],"abstract_inverted_index":{"This":[0,194],"community":[1],"service":[2],"program":[3,65,91],"aims":[4],"to":[5,78,130,179,198],"enhance":[6],"financial":[7],"management":[8,220],"practices":[9,206],"among":[10,191],"micro,":[11],"small,":[12],"and":[13,26,43,83,95,103,116,120,127,134,152,168,187,211,219],"medium":[14],"enterprises":[15],"(MSMEs)":[16],"in":[17,40,72,145,207,217],"Kampung":[18,32],"Kaleng,":[19],"Citeureup,":[20],"Bogor,":[21],"through":[22,201],"practical":[23],"bookkeeping":[24],"education":[25,177,210],"accurate":[27],"cost":[28,108,150,218],"of":[29,86,109,136,148,160,204,214],"production":[30,110,149,181],"calculation.":[31],"Kaleng":[33],"is":[34],"a":[35,93,142,157],"creative":[36,192],"industrial":[37,44],"cluster":[38],"specializing":[39],"metal-based":[41],"household":[42],"products,":[45],"characterized":[46],"by":[47,156],"customized,":[48],"non-mass":[49],"production.":[50],"Despite":[51],"relatively":[52],"high":[53,158],"market":[54],"demand,":[55],"including":[56],"orders":[57],"associated":[58],"with":[59],"the":[60,84,132,137,202,212],"national":[61],"Free":[62],"Nutritious":[63],"Meal":[64],"(MBG),":[66],"most":[67],"business":[68,189],"owners":[69],"experience":[70],"difficulties":[71],"determining":[73],"appropriate":[74],"selling":[75],"prices":[76],"due":[77],"fluctuating":[79],"raw":[80],"material":[81],"costs":[82],"absence":[85],"systematic":[87],"accounting":[88,176,209],"records.":[89],"The":[90,139,171],"adopted":[92],"participatory":[94],"educational":[96,164],"approach":[97],"involving":[98],"training":[99],"sessions,":[100],"guided":[101],"discussions,":[102],"hands-on":[104],"simulations":[105],"focused":[106],"on":[107],"components,":[111],"pricing":[112,153],"determination,":[113],"profit":[114],"calculation,":[115],"break-even":[117],"analysis.":[118],"Monitoring":[119],"evaluation":[121],"were":[122],"conducted":[123],"using":[124],"participant":[125],"observation":[126],"satisfaction":[128,162],"questionnaires":[129],"assess":[131],"effectiveness":[133],"relevance":[135],"intervention.":[138],"results":[140],"indicate":[141],"significant":[143],"improvement":[144],"participants\u2019":[146],"understanding":[147],"structures":[151],"logic,":[154],"supported":[155],"level":[159],"partner":[161],"across":[163],"relevance,":[165],"objectivity,":[166],"clarity,":[167],"transparency":[169],"indicators.":[170],"findings":[172],"demonstrate":[173],"that":[174],"context-specific":[175],"tailored":[178],"customized":[180],"environments":[182],"can":[183],"strengthen":[184],"decision-making":[185],"quality":[186],"support":[188],"sustainability":[190],"MSMEs.":[193],"activity":[195],"also":[196],"contributes":[197],"academic":[199],"outcomes":[200],"dissemination":[203],"best":[205],"community-based":[208],"enrichment":[213],"teaching":[215],"materials":[216],"accounting.":[221]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-18T00:00:00"}
