Published date: Aug 09 2024

Journal Title: KnE Social Sciences

Issue title: 6th Social and Humaniora Research Symposium (6th SoRes): Community & Youth Development

Pages: 50–57

DOI: 10.18502/kss.v9i22.16652

Elly Halimatusadiahellyhalimatusadiah@unisba.ac.idFaculty of Economics and Business, Universitas Islam Bandung

Diamonalisa SofiantyFaculty of Economics and Business, Universitas Islam Bandung

Yuni RosdianaFaculty of Economics and Business, Universitas Islam Bandung

Riyang MardinFaculty of Economics and Business, Universitas Islam Bandung

This study analyzes the increase in the understanding of the pensioners of the Universitas Islam Bandung Foundation who are registered with the Universitas Islam Bandung Foundation Pension Fund after being given training and assistance on the cost of production. The number of respondents to the research are 48 people. This research used primary data collected through interviews and questionnaires. The research method used is descriptive analysis and inferential analysis called average difference test to see differences in pre-test and post-test scores. Based on the test results with SPSS, the result of independent sample test is <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 Universitas Islam Bandung Foundation.

Keywords: cost of production, community partnership program, pension

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