Pemberdayaan Usaha Mebel Lokal Melalui Pendampingan Akuntansi Biaya Produksi pada UD. Mebel Tinggar Jaya

Abstract

This community service project was carried out at UD. Mebel Tinggar Jaya, a family-owned furniture business in Ampenan, West Nusa Tenggara, Indonesia. The main goal was to empower the business through capacity building in cost accounting, focusing on the classification of main products, joint products, by-products, and scrap, as well as the calculation of the cost of goods manufactured (COGM). The method applied was participatory action by involving the business owner, workers, and students in the learning process. The findings indicate that the introduction of proper cost allocation methods and structured accounting practices improved the company’s ability to determine selling prices, optimize raw material utilization, and enhance overall profitability. This project implies that strengthening financial literacy and accounting skills among small-scale industries contributes to their sustainability and competitiveness in the market.