<![CDATA[Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan pemahaman manajemen usaha, kualitas pengemasan produk, dan kesiapan keberlanjutan Kelompok Industri Kecil Menengah (IKM) Pengolahan Ikan Merta Segara di Desa Abiansemal, Kabupaten Badung, Bali. Permasalahan mitra meliputi belum adanya pencatatan dan pembukuan usaha yang terstruktur, kemasan produk pindang yang masih sederhana dan terbuka, serta belum tersedianya rencana keberlanjutan usaha dan legalitas produk pangan. Metode yang digunakan adalah partisipatif dengan lima tahapan, yaitu observasi, identifikasi masalah, perumusan solusi, implementasi, serta monitoring dan evaluasi. Implementasi program mencakup pendampingan pembukuan sederhana melalui buku kas dan laporan laba rugi, penerapan teknologi vacuum sealer double chamber untuk inovasi pengemasan produk pindang, serta edukasi awal legalitas pangan (SPP-IRT) dan penguatan identitas kelembagaan melalui pemberian 52 baju seragam kelompok. Kebaruan kegiatan ini terletak pada integrasi pembukuan sederhana, inovasi teknologi pengemasan pascaproduksi, dan penguatan legalitas dalam satu kerangka pemberdayaan, disertai penyesuaian solusi produksi berdasarkan kebutuhan aktual mitra, bukan sekadar peningkatan kapasitas seperti rencana awal proposal. Hasil pre-test dan post-test terhadap 52 anggota menunjukkan peningkatan pemahaman secara deskriptif sebesar 22–26 poin pada aspek pembukuan dan manajemen keuangan, 18–22 poin pada aspek optimalisasi pengemasan produk, serta 12–18 poin pada aspek keberlanjutan usaha. Observasi selama pelatihan menunjukkan bahwa mitra mulai mempraktikkan pencatatan transaksi dan pengoperasian vacuum sealer dengan pendampingan tim, sementara penerapan yang konsisten dan sepenuhnya mandiri masih memerlukan pendampingan lanjutan, dan legalitas produk pangan masih berada pada tahap edukasi awal. Program ini mendukung pencapaian SDGs 8, 9, dan 12, serta berpotensi menjadi model awal pemberdayaan IKM pengolahan hasil perikanan berbasis kebutuhan riil mitra. Bookkeeping and Vacuum Packaging Assistance for the Merta Segara Fish Processing Group, Abiansemal, Bali Abstract This Community Service Program (PKM) aimed to enhance understanding of business management, packaging quality, and sustainability readiness of the Merta Segara Small and Medium Fish Processing Industry Group (IKM) in Abiansemal Village, Badung Regency, Bali. The main problems faced by the partner included the absence of structured business bookkeeping, simple and open packaging of the salted-boiled fish (pindang) products, and the lack of a business sustainability plan and food product legality. The method employed was participatory, comprising five stages: observation, problem identification, solution formulation, implementation, and monitoring and evaluation. Program implementation included simple bookkeeping assistance through cash books and profit-loss reports, the application of vacuum sealer double chamber technology for post-production packaging innovation, and initial education on food legality (SPP-IRT) together with institutional strengthening through the distribution of 52 group uniforms. The novelty of this program lies in the integration of simple bookkeeping, post-production packaging technology innovation, and legality strengthening within a single empowerment framework, accompanied by a needs-based adjustment of the production solution rather than merely following the initial proposal plan. The pre-test and post-test results for 52 members showed a descriptive increase of 22–26 points in the bookkeeping and financial management aspect, 18–22 points in the packaging optimization aspect, and 12–18 points in the business sustainability aspect. Observation during the training sessions indicated that partners began practicing transaction recording and operating the vacuum sealer with team assistance, while fully consistent and independent application still requires further mentoring, and food product legality remains at the initial education stage. This program supports the achievement of SDGs 8, 9, and 12, and offers a potential initial model for needs-based empowerment of household-scale fish processing industry groups.]]>
