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C Tri Widiastuti
Universitas Persatuan Guru Republik Indonesia Semarang
Aerospace Engineering Computer Science & IT Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Penguatan Literasi Pencatatan Keuangan dan Harga Pokok Produksi pada UMKM Kerajinan Cangkang Kerang di Serangan, Bali C Tri Widiastuti; Efriyani Sumastuti
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 4 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i4.2465

Abstract

Seashell craft micro, small, and medium enterprises (MSMEs) in Serangan, Bali, have considerable potential to develop as part of a creative economy based on local resources. However, limited financial record-keeping literacy and understanding of Cost of Goods Sold (COGS) remain challenges in business management. This community engagement program aimed to strengthen partners’ financial literacy through simple financial record-keeping, separation of personal and business finances, identification of production costs, and basic COGS calculation. The program adopted a participatory approach involving socialization, training and mentoring, implementation of simple record-keeping tools, evaluation, and sustainability planning. Pre- and post-tests indicated an increase in the average understanding score from 45.50 to 68.00, representing a 49.45% improvement. The highest gains were observed in production cost identification (66.67%) and COGS understanding (60.47%). The program strengthened partners’ capacity to manage business finances, supported by continued monitoring of transaction records and the use of COGS as a basis for pricing decisions.
Co-Authors Efriyani Sumastuti