• Dedy Abidin Politeknik Negeri Ujung Pandang
  • Muhammad Jayadi
  • Siti Nafisah Azis
  • Nuraisyah Zain Mide


Cost of Goods Sold, Operating Profit, Cost of Goods Produced


This activity aims to provide good knowledge in the form of training on Determining the Cost of Goods Sold of Silk that is easily understood by Silk craftsmen in Sabbeta village'. This is because partners face several problems, especially regarding their knowledge in determining whether the business they run has bright prospects and sustainable profits now and in the future because they sell their production using estimates without doing professional calculations in determining sales prices.

This activity was carried out in the form of training using lectures, questions and answers, exercises, feedback, and mentoring to the silk artisan community in Sabbeta village. This activity is located in Pising village, Donri-Donri sub-district, Soppeng Regency, South Sulawesi which is about 140 km-150 km from the Ujung Pandang State Polytechnic campus.

This activity has transferred new knowledge and skills to natural silk craftsmen in determining the cost of goods sold of silk production so as to produce maximum profits and competitive prices and still have purchasing power by consumers. Materials provided to partners include: First, Identification of Production Costs; second, determination of the cost of goods produced; Third, determination of cost of goods sold; Fourth, the calculation of operating profit.


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Muin, N., & Hayati, N. (2019). Minat Masyarakat Menggunakan Kain Sutera di Kabupaten Soppeng Sulawesi Selatan. Buletin Eboni, 1(1), 41–49.

Rusdi, Maru, R., Nyompa, S., Arfandi, Rasyid, R., & Basram, F. (2020). Persepsi Dan Respon Masyarakat Terhadap Budidaya Ulat. 1960, 330–336.




How to Cite

Dedy Abidin, Muhammad Jayadi, Siti Nafisah Azis, & Nuraisyah Zain Mide. (2024). HARGA POKOK PENJUALAN SUTERA PADA PENGRAJIN SUTERA KAMPUNG SABBETA. Prosiding Seminar Nasional Terapan Riset Inovatif (SENTRINOV), 9(3), 309 - 317. Retrieved from https://proceeding.isas.or.id/index.php/sentrinov/article/view/1480