Increasing the Potential of Pensioners at the Bandung Islamic University Foundation through Training on Cost of Production Calculations Elly Halimatusadiah, Riyang Mardini, Diamonalisa Sofianty, Yuni Rosdiana.
Accounting Study Program, Faculty Of Economics & Business, Bandung Islamic University.
Abstract
This study analyzes the increase in the understanding of the pensioners of the Bandung Islamic University Foundation who are registered with the Bandung Islamic University Foundation Pension Fund after being given training and assistance on cost of production. The population used is all retirees registered in 2022, the research sample used a purposive sampling technique so that the number of research respondents was 48 people. The study uses primary data collected through interviews and questionnaires collected through the results of the pre test and post test. The research method used is descriptive analysis method and inferential analysis or the average difference test to see the difference in pre-test and post-test scores. Based on the test results with SPSS, the results obtained were <0.05, this indicated that training and assistance on cost of production and sales had a significant effect on increasing understanding of the calculation of cost of production for pensioners of the Bandung Islamic University Foundation.
Keywords: cost of production, selling price, community partnership program, pension.
Topic: Economic Welfare in Terms of Islamic Perspective
