Perhitungan Harga Pokok Produksi dan Penyusutan Aktiva Tetap dalam Meningkatkan Pengelolaan Keuangan UMKM

Abstract

Mamamatcha Singaraja is a business that provides various matcha drink variants that are popular with
many people. Although this business consistently receives sales every day, in fact, Mamamatcha financial
management still experiences obstacles. The obstacles faced include difficulties in calculating the Cost of
Goods Sold (COGS), preparing Stock Cards, and Depreciation of Fixed Assets. This affects the
management of business finances to sales, especially in determining selling prices, so that business
operations can be affected. Business conditions can be affected if the availability of proper financial
management, even though the business is still small/micro. Therefore, this community service activity was
carried out by providing training and mentoring so that Mamamatcha Singaraja owners are able to
compile and manage business finances properly, especially in calculating Cost of Goods Sold (COGS),
preparing Stock Cards, and Depreciation of Fixed Assets. The result of this community service activity is an
increase in the ability of Mamamatcha Singaraja owners with mentoring and training in preparing the
necessary calculations according to the prepared format. The availability of good asset management and
stable financial management from business owners can drive businesses to achieve significant profits.