Community Empowerment
Vol. 11 No. 1 (2026)

Strengthening inclusive entrepreneurship: Excel-based COGS literacy for special needs educators

Rahma Nur Praptiwi (Politeknik Negeri Jakarta, Depok, Indonesia)
Tika Dwi Ariyanti (Politeknik Negeri Jakarta, Depok, Indonesia)
Genesa Vernanda (Politeknik Negeri Jakarta, Depok, Indonesia)
Innas Rovino Katuruni (Politeknik Negeri Jakarta, Depok, Indonesia)
Sri Isti Untari (Politeknik Negeri Jakarta, Depok, Indonesia)
Anita Rahmawati (Politeknik Negeri Jakarta, Depok, Indonesia)
Kristin Lukitaningrum (Politeknik Negeri Jakarta, Depok, Indonesia)
Maria Nino Istia (Politeknik Negeri Jakarta, Depok, Indonesia)
M. Jamal Al Bakri (Politeknik Negeri Jakarta, Depok, Indonesia)



Article Info

Publish Date
31 Jan 2026

Abstract

Limited numerical literacy and the lack of systematic learning media are primary obstacles to teaching entrepreneurship to Individuals with Special Needs (IBK). This community service program aims to enhance the capacity of educators at Yayasan Sanur Akademi Inspirasi in delivering visual and measurable Cost of Goods Sold (COGS) calculation materials. The implementation methodology utilized a participatory approach through intensive training, Microsoft Excel-based technical mentoring, and the development of adaptive modules. Results demonstrated a significant improvement in teachers' technical skills in constructing applicable COGS simulations for students. Program outputs, including automated Excel templates, learning modules, and video tutorials, have been integrated into the foundation's entrepreneurship curriculum, ensuring program sustainability. This initiative proves that simple technology support, visually adapted, is effective in overcoming financial literacy barriers within inclusive education ecosystems.

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Journal Info

Abbrev

ce

Publisher

Subject

Arts Humanities Education Public Health Social Sciences

Description

Community empowerment is a medium for academicians, government, private companies, and social institutions to communicate community empowerment activities. Each published article is expected to provide new insights and inspire activities elsewhere on related ...