Pemberdayaan UMKM Kampung Kaleng melalui Pembukuan Praktis dan Penentuan Harga Pokok Produksi
Year: 2026
Type: article
Abstract: This community service program aims to enhance financial management practices among micro, small, and medium enterprises (MSMEs) in Kampung Kaleng, Citeureup, Bogor, through practical bookkeeping education and accurate cost of production calculation. Kampung Kaleng is a creative industrial cluster specializing in metal-based household and industrial products, characterized by customized, non-mass production. Despite relatively high market demand, including orders associated with the national Free Nutritious Meal program (MBG), most business owners experience difficulties in determining appropriate selling prices due to fluctuating raw material costs and the absence of systematic accounting records. The program adopted a participatory and educational approach involving training sessions, guided discussions, and hands-on simulations focused on cost of production components, pricing determination, profit calculation, and break-even analysis. Monitoring and evaluation were conducted using participant observation and satisfaction questionnaires to assess the effectiveness and relevance of the intervention. The results indicate a significant improvement in participants’ understanding of production cost structures and pricing logic, supported by a high level of partner satisfaction across educational relevance, objectivity, clarity, and transparency indicators. The findings demonstrate that context-specific accounting education tailored to customized production environments can strengthen decision-making quality and support business sustainability among creative MSMEs. This activity also contributes to academic outcomes through the dissemination of best practices in community-based accounting education and the enrichment of teaching materials in cost and management accounting.
Source: Jurnal Dharma Bhakti Ekuitas
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7203610299