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All Journal Jurnal Ekonomi Interest : Jurnal Ilmu Kesehatan JKG (Jurnal Keperawatan Global) IKRA-ITH Teknologi Jurnal Sains dan Teknologi Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Empathy Pengabdian Kepada Masyarakat Journal of Applied Nursing and Health Jurnal Paradigma Akuntansi Jurnal Ilmu Kebidanan (Journal of Midwivery Science) JURNAL JAMU KUSUMA Journal of Sustainable Community Service International Journal of Application on Economics and Business Jurnal Serina Abdimas
Rini Tri Hastuti
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary

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Calculation of Cost of Goods Sold and Preparation of Income Statement at MSME Dapur Mamak Hastuti, Rini Tri; Abigail, Tanya Edwina; Widjaja, Gracia Agatha; Threevani, Julianty
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1091

Abstract

Backgrounds: The rapid expansion of SME-scale restaurants, driven by social media culinary reviews, highlights the growing need for effective financial management in small business operations. Despite their increasing presence, many SME owners lack awareness of proper accounting practices and their impact on business sustainability. Dapur Mamak, an SME-scale restaurant established in 2023 and operating in the canteen of Tarumanagara University 2, West Jakarta, illustrates this condition. The business currently determines selling prices based on rough estimates and does not maintain formal bookkeeping. Objectives: This community service initiative was conducted to assist in designing a feasible food court model from marketing and management perspectives, strengthen MSME capacity in branding, promotion, and operational management, and build collaborative community involvement to support the establishment of a sustainable culinary centre. Methodology: The implementation methods included initial observation, MSME needs mapping, focus group discussions, marketing strategy mentoring, tenant management training, and the development of a comprehensive food court blueprint. Findings: The results indicate that the food court initiative provides an effective strategic solution for MSMEs by offering a representative business location, increasing collective brand visibility, and enabling marketing synergy among tenants. Conclusions: The community-based food court demonstrates strong potential as a sustainable MSME marketing hub. To ensure long-term sustainability, the programme should be further developed through partnership schemes, community-based branding, and collaborative village business models.
Co-Authors Abigail, Tanya Edwina Agatha, Monica Agnes Andrea Agus Trianto Angel Virgiani Fransiska Angelica Angelica Ardhiansyah3, Ardhiansyah Ari Pambudi Ashianti, Agnes Augustpaosa Nariman Augustpaosa Nariman Billy Christian Cahyani, Felita Chandra, Felisia Shendy Chang, Michelle Daniel Alexander Darma, Elisa Gunawan Dewi Susilowati Elisabeth Hansel Ezra Frederick Felinda Yoe Ferick Catello Ferry Fernando Ferry Fernando, Ferry Flolinda, Karin Gilbert Wibisono Halim, Jeanne Natalia Humaira, Labiqah Indahyani, Devita Noor Indri Kusuma Dewi, Indri Kusuma Insiyah Insiyah Jesslin Chandra Joan Ananda Kho, Christian Lestari, Adelia Lusiana Lusiana Lusiana Lusiana M Bintang Prajogi Maghfur, Afza Nuzhat Matthew, Christian Melita Mulyani Mulyani, Melita Mulyaningrum, Haryanti Katini Natasya Jusuf Nathalia Andriani Noverius, Nelson Nur Rachmat Octaviani, Dian P., M. Bintang Pawitraj, Pingky Prajogi, M Bintang Prajogi, M. Bintang Prajogi, Muhammad Bintang Rakhmayanti, Regia Desty Rasyid, Ardhiansyah Rasyid, Ardiansyah Richard Andrew Sefika, Salva Setiyono, Stefani Velisia Setyorini, Yuyun Setyorini Silvianto, Crystalice Stephanie Stephanie, Crystalice Subagiyo, Didik Suryaningsih, Anthik Fajar Tan, Richard Bryan Threevani, Julianty Tony Wijaya Tri Setyoningsih Triyana Utama, Louis Valeria, Ellen Vivian Huang Widjaja, Gracia Agatha Winata, Catherine Liusca Witarsa, Anthony Claudio Yordan P Youstiana Dwi Rusita, Youstiana Dwi Yulianson, Willy