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Penyuluhan Pencatatan Material dan Biaya dengan Digitalisasi untuk Efisiensi Kinerja Operasional di UMKM Pentol Kabul Zenita Afifah Fitriyani; Ulfa Rahmawati; Dhea Amanda Fitriana; Shofiatin Nur Hidayah; Widhiasa Anugrah; Fuad Aditya Efendi; Livia Nur Khoirun Nisak; Sherly Maghdalena
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 4 No. 5 (2026): Oktober: MENGABDI: Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v4i5.2688

Abstract

This community service activity aims to improve the understanding and skills of MSME actors at Pentol Kabul in implementing digital-based cost and inventory recording to enhance operational performance efficiency. Pentol Kabul MSME is a culinary business established in 1994 with a relatively large production scale; however, it still faces challenges related to cost recording and inventory management that are not yet optimal and not digitally implemented. The implementation method consisted of a preparation stage through initial interviews and discussions with academic supervisors, direct observation of production activities, implementation of digital cost and inventory recording counseling, as well as evaluation and monitoring. The counseling activity utilized a Microsoft Excel draft as a digital recording tool using the FIFO method for inventory and sales recording. The results indicate an increase in the MSME owner’s awareness and understanding of the importance of digital cost and inventory recording. The MSME began to apply more orderly and structured recording practices compared to previous conditions. This activity provides benefits in improving cost control, facilitating inventory and sales monitoring, and supporting operational efficiency and business sustainability at Pentol Kabul MSME.