Penguatan Literasi Pencatatan Keuangan dan Harga Pokok Produksi pada UMKM Kerajinan Cangkang Kerang di Serangan, Bali

C Tri Widiastuti, Efriyani Sumastuti

Abstract


Seashell craft micro, small, and medium enterprises (MSMEs) in Serangan, Bali, have considerable potential to develop as part of a creative economy based on local resources. However, limited financial record-keeping literacy and understanding of Cost of Goods Sold (COGS) remain challenges in business management. This community engagement program aimed to strengthen partners’ financial literacy through simple financial record-keeping, separation of personal and business finances, identification of production costs, and basic COGS calculation. The program adopted a participatory approach involving socialization, training and mentoring, implementation of simple record-keeping tools, evaluation, and sustainability planning. Pre- and post-tests indicated an increase in the average understanding score from 45.50 to 68.00, representing a 49.45% improvement. The highest gains were observed in production cost identification (66.67%) and COGS understanding (60.47%). The program strengthened partners’ capacity to manage business finances, supported by continued monitoring of transaction records and the use of COGS as a basis for pricing decisions.


Keywords


MSMEs, Financial Literacy, Financial Recording, Cost Of Production, Seashell Handicrafts.

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References


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DOI: https://doi.org/10.31004/abdira.v6i4.2465

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