Simple Bookkeeping and Cost of Production Training to Strengthen Financial Management of Bale Cita Rasa Laut Awang

Abstrak

This community service activity aimed to strengthen the financial management capacity of Bale Cita Rasa Laut Awang, a coastal microenterprise group in Awang Preparatory Village, Pujut District, Central Lombok, through simple bookkeeping and cost of production (Harga Pokok Produksi/HPP) training. Initial identification showed that financial records were limited to production and purchasing notes and had not systematically covered cash inflows, cash outflows, sales, inventory, or production costs. The activity was conducted on 1 August 2026 using a participatory approach consisting of needs identification, basic bookkeeping instruction, hands-on transaction recording, HPP simulation, introduction of an Excel-based calculator, and follow-up mentoring. The partner received a business ledger, training module, and Excel templates for HPP and business summaries. In the training simulation, total production cost of Rp402,500 for an assumed 25-pouch batch produced an HPP of Rp16,100 per pouch. The calculated minimum selling prices were Rp20,125 for a 20% margin and Rp21,467 for a 25% margin. The activity strengthened the partner’s ability to identify cost components, record transactions systematically, and use cost information as a basis for pricing and business evaluation. Continued mentoring is needed to maintain recording discipline and update cost inputs for each production batch.