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All Journal Jurnal Lahan Suboptimal JMM (Jurnal Masyarakat Mandiri) Altifani Journal: International Journal of Community Engagement Journal of Global Sustainable Agriculture SRIWIJAYA JOURNAL OF ENVIRONMENT Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Altifani Journal: International Journal of Community Engagement
Puspitasari, Meika
Program Studi Akuakultur, Fakultas Pertanian Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Simple Bookkeeping and Determination of Cost of Goods Sold in the PKK Catfish Processing Group in Plaju Darat Village, Palembang City Puri Pratami Ardina Ningrum; Novi Apriani; Muhamad Sidik; Sutarmo Iskandar; A.D. Murtado; Mukhtarudin Muchsiri; Nico Syahputra; Meika Puspita Sari
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1796

Abstract

The purpose of this community service activity is to improve the knowledge and skills of the PKK group mothers in Plaju Darat Village, Palembang City in conducting simple bookkeeping and determining the Cost of Goods Sold (COGS) for processed catfish products. The absence of systematic financial records and the determination of selling prices that are still based on estimates without considering the overall production costs are the main problems faced. Participatory Action Research (PAR) was used, using simple quantitative and qualitative approaches through observation, training, practice, and interactive discussion phases. This activity involved 20 participants, and evaluation was carried out through pre-tests and post-tests to measure the level of participants' understanding. The results of the activity showed a significant increase in understanding; the pre-test score increased by an average of 51.5 to 86, and the post-test score increased by an average of 34.5 points. Participants also showed improved skills in simple financial recording and calculating COGS. This activity increased participants' knowledge on how to manage business finances and determine reasonable selling prices. Therefore, the training in simple bookkeeping and COGS calculation has proven effective in improving the capabilities of catfish-based MSMEs.
Co-Authors A.D. Murtado Ade Vera Yani Alpis Alpis Boby Muslimin Boby Muslimin Boby Muslimin, Boby Elva Dwi Harmilia Fadilla Fadilla Fadilla, Fadilla Helmizuryani Helmizuryani Helmizuyani Helmizuyani Heryadi, Heryadi Holyness Nurdin Singadimedja Irkhamiawan Ma’ruf khusnul khotimah Khusnul Khotimah Khusnul Khotimah Lensari, Delfy Lulu Yuningsih Mardiyan Mardiyan Ma’ruf, Irkamiawan Muhamad Sidik Mukhtarudin Muchsiri Muslim, Boby Nico Syahputra Sebayang Novi Antika Sari Novi Apriani Puri Pratami Ardina Ningrum Rosianty, Yuli Sasua Hustati Syahroni, S.P, M.Si Sutarmo Iskandar Suyatno Suyatno Trismawanti, Ike