Penguatan Kompetensi UMKM F&B Jabodetabek dalam Perhitungan HPP, Penetapan Harga Jual, dan Digitalisasi Keuangan
Authors
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Rilla Gantino
Universitas Esa Unggul
https://orcid.org/0000-0002-3626-6033
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Yuanita Arianti
Universitas Esa Unggul
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Ritta Setiyati
Universitas Esa Unggul
DOI:
https://doi.org/10.36312/linov.v11i3.6468Keywords:
Micro, Small, and Medium Enterprises, COGM, Pricing Strategy, Financial Literacy, Accurate Online, DigitalizationAbstract
Banyak pelaku UMKM sektor kuliner di Jabodetabek menghadapi masalah tata kelola keuangan, seperti pencatatan konvensional, mengabaikan penyusutan bahan (yield), biaya overhead, hingga penetapan harga spekulatif yang memicu pengikisan modal. Kegiatan Pengabdian kepada Masyarakat (PkM) periode Maret–Mei 2026 ini bertujuan meningkatkan pemahaman dan keterampilan teknis penetapan harga presisi bagi 20 UMKM F&B Jabodetabek. Pendekatan Action Learning and Digital Mentoring diterapkan melalui enam sesi pelatihan daring, tugas praktik, pendampingan grup komunikasi, kunjungan lapangan, dan konsultasi individual. Materi mencakup kalkulasi HPP, yield percentage, BOM, BEP, food delivery pricing, dan aplikasi Accurate Online. Hasil evaluasi menunjukkan peningkatan nilai pre-test dan post-test pertama dari rata-rata 37,5 menjadi 91,5 (N-Gain 0,864; kriteria tinggi). Hasil pre-test dan post-test kedua (skala Likert) naik dari 1,82 menjadi 4,35, serta 100% peserta (20 UMKM) dinyatakan lulus. Implikasinya, program ini berhasil mentransformasi pengelolaan keuangan mitra dari manual-spekulatif menjadi berbasis akuntansi digital yang presisi, sehat, dan berdaya saing.
Empowering Jabodetabek F&B MSMEs: Enhancing COGS Calculation, Pricing Strategies, and Financial Digitalization
Abstract
Many culinary SMEs in the Greater Jakarta (Jabodetabek) area face financial governance issues, such as conventional bookkeeping, overlooking material yield shrinkage, overhead costs, and speculative pricing that triggers capital erosion. This Community Service (Pengabdian kepada Masyarakat / PkM) program, conducted from March to May 2026, aims to enhance the understanding and technical pricing skills for 20 F&B SMEs in Jabodetabek. An Action Learning and Digital Mentoring approach was implemented through six online training sessions, practical assignments, group mentoring, field visits, and individual consultations. The curriculum covered Cost of Goods Sold (COGS) calculation, yield percentage, Bill of Materials (BOM), Break-Even Point (BEP), food delivery pricing, and the Accurate Online application. Evaluation results demonstrated an increase in the first pre-test and post-test scores from an average of 37.5 to 91.5 (N-Gain 0.864; high category). The second pre-test and post-test results (Likert scale) rose from 1.82 to 4.35, with 100% of participants (20 SMEs) successfully passing. Consequently, the program successfully transformed partners' financial management from a manual-speculative model into a precise, healthy, and competitive digital accounting-based system
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Copyright (c) 2026 Rilla Gantino; Yuanita Arianti, Ritta Setiyati
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