<![CDATA[ABSTRACT This community service program aimed to increase the added value of cassava and peanuts while strengthening business cost management among household-scale food entrepreneurs in Kepuh and Kenteng Hamlets, Gunungkidul, Indonesia. A participatory capacity-building approach was implemented through needs assessment, product-processing demonstrations, hands-on practice, simple production technology, bookkeeping and cost-of-production training, mentoring, and descriptive evaluation. Thirty participants developed six product groups, including steamed cassava brownies, Thai-style cassava, flavored ampyang, flavored crispy peanuts, and coated peanuts. Post-activity responses showed that 29 participants (96.7%) gained new knowledge, 28 (93.3%) were able to produce a wider range of cassava and peanut products, 27 (90.0%) reported being able to calculate cost of goods manufactured, and 28 (93.3%) were able to set selling prices. In addition, 29 participants (96.7%) understood the importance of business records and were willing to join follow-up mentoring. The program demonstrates that integrating product innovation with practical cost management can shift rural microenterprises from raw-material sales toward higher-value products and more rational business decisions. Continued mentoring is needed to consolidate quality standards, packaging, licensing, digital marketing, and longitudinal measurement of income changes. Keywords: cassava, peanuts, value addition, product innovation, cost management, community service ABSTRAK Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan nilai tambah singkong dan kacang sekaligus memperkuat pengelolaan biaya usaha pada pelaku usaha pangan skala rumah tangga di Dusun Kepuh dan Dusun Kenteng, Gunungkidul. Pendekatan participatory capacity building dilaksanakan melalui identifikasi kebutuhan, demonstrasi pengolahan, praktik langsung, penerapan teknologi produksi sederhana, pelatihan pembukuan dan harga pokok produksi, pendampingan, serta evaluasi deskriptif. Sebanyak 30 peserta mengembangkan enam kelompok produk, antara lain brownies singkong kukus, singkong Thailand, ampyang aneka rasa, kacang disko aneka rasa, dan kacang telur. Evaluasi pascakegiatan menunjukkan 29 peserta (96,7%) memperoleh pengetahuan baru, 28 peserta (93,3%) mampu membuat olahan singkong dan kacang yang lebih beragam, 27 peserta (90,0%) menyatakan mampu menghitung harga pokok produksi, dan 28 peserta (93,3%) mampu menentukan harga jual. Selain itu, 29 peserta (96,7%) memahami pentingnya pencatatan usaha dan bersedia mengikuti pendampingan lanjutan. Program ini menunjukkan bahwa integrasi inovasi produk dengan pengelolaan biaya yang praktis dapat menggeser orientasi usaha mikro pedesaan dari penjualan bahan mentah menuju produk bernilai tambah dan keputusan usaha yang lebih rasional. Pendampingan lanjutan diperlukan untuk memperkuat standar mutu, kemasan, legalitas, pemasaran digital, dan pengukuran perubahan pendapatan secara longitudinal. Kata Kunci: singkong, kacang, nilai tambah, inovasi produk, manajemen biaya, pengabdian masyarakat]]>
