<![CDATA[Program Kemitraan Masyarakat ini bertujuan meningkatkan kapasitas BUMDes Sari Mekar Buana, Desa Buahan Kaja, Kabupaten Gianyar, dalam mengembangkan usaha dagang pakan ternak babi berbasis komunitas melalui penguatan tata kelola keuangan, keberlanjutan usaha, serta integrasi potensi pasar dan rantai pasok pariwisata. Mitra telah menjalankan usaha dagang pakan dan memiliki pasar, tetapi masih menghadapi keterbatasan dalam pengelolaan margin, pencatatan kas dan persediaan, perencanaan modal kerja dan kredit, serta pengembangan pasar dan sumber pasokan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui sosialisasi, pelatihan, simulasi berbasis data usaha, demonstrasi teknologi tepat guna, dan pendampingan lapangan. Materi meliputi penyusunan arus kas, perhitungan harga pokok penjualan dan margin, pengelolaan kredit, pencatatan persediaan, proyeksi produksi pakan mandiri, serta pemetaan pembeli dan pemasok. Program menghasilkan perangkat pendukung berupa timbangan digital platform 300 kilogram, hand sealer dan kemasan, modul arus kas dan persediaan, kertas kerja arus kas, serta kartu stok. Evaluasi terhadap empat peserta yang memiliki pasangan data pre-test dan post-test lengkap menunjukkan peningkatan skor rata-rata dari 5,75 menjadi 7,50 dari skor maksimum 15, atau meningkat 30,43 persen secara relatif, sehingga target peningkatan pengetahuan minimal 30 persen tercapai. Program memberikan perangkat awal dan peningkatan pemahaman peserta untuk mendukung pengelolaan usaha berbasis data, sekaligus menyediakan dasar pengambilan keputusan untuk pengembangan produksi pakan mandiri. Capaian absolut post-test yang baru mencapai 50 persen dari skor maksimum menunjukkan bahwa penguatan kapasitas masih memerlukan pendampingan lanjutan. Pendekatan ini mendukung penguatan kelembagaan ekonomi desa dan pencapaian SDG 8 melalui pengembangan usaha produktif berbasis komunitas. Strengthening Financial and Inventory Governance of a Pig Feed Trading Business and Preliminary Mapping of Tourism Supply Chain Potential at BUMDes Sari Mekar Buana Abstract This Community Partnership Program aims to strengthen the capacity of BUMDes Sari Mekar Buana, Buahan Kaja Village, Gianyar Regency, in developing a community-based pig feed trading business through financial governance, business sustainability, and the integration of market potential and tourism supply chains. The partner already runs a feed trading unit with an established market, yet still faces limitations in margin management, cash and inventory recording, working capital and credit planning, and market and supply development. The implementation employed a participatory approach through socialisation, training, simulations based on actual business data, appropriate technology demonstration, and field assistance. The materials covered cash flow preparation, cost of goods sold and margin calculation, credit management, inventory recording, projections of independent feed production, and mapping of buyers and suppliers. The program delivered supporting devices consisting of a 300 kilogram digital platform scale, a hand sealer and packaging, a cash flow and inventory module, cash flow worksheets, and stock cards. Evaluation of four participants with complete pre-test and post-test pairs showed an increase in the average score from 5.75 to 7.50 out of a maximum score of 15, or a relative increase of 30.43 percent, which means the minimum target of a 30 percent knowledge improvement was achieved. The program delivered initial tools and improved participant understanding to support data-based business management, while providing a decision-making basis for developing independent feed production. The absolute post-test achievement of only 50 percent of the maximum score indicates that capacity strengthening still requires continued assistance. This approach supports the strengthening of village economic institutions and the achievement of SDG 8 through the development of community-based productive enterprises]]>
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