Edukasi Tata Kelola Keuangan Biaya Produksi Pada UMKM Kerupuk Impala Sebagai Produk Unggulan Desa Jatisari Kabupaten Malang

Abstract

Micro, small, and medium enterprises (MSMEs) in rural areas often record cash flows without a proper cost structure, so the cost of goods manufactured (COGM) and profit cannot be determined accurately. This community service activity aimed to provide education on production-cost financial management to the impala cracker MSME, a flagship product of Jatisari Village, Tajinan District, Malang Regency. The activity was carried out in 2026 by lecturers and students of Universitas Negeri Malang using a participatory approach in four stages: needs identification through field surveys, interviews, and business process mapping; an educational visit with on-site observation of cash and production flows and delivery of material on manufacturing financial management; preparation of a module containing standard operating procedures (SOP) and bookkeeping flowcharts that are compatible with the partner's existing Microsoft Excel records; and monitoring and evaluation through interviews. The results show that the partner, who previously estimated profit at around IDR 200 per pack without calculating COGM, was able to classify costs into raw materials, direct labor, and overhead and to calculate COGM, with a simulation yielding IDR 1,393 per pack as the basis for setting a selling price of about IDR 1,600. The module also provides simple formats for the income statement, statement of financial position, and notes to the financial statements. Periodic mentoring is still needed to ensure that the recording format is used consistently.