Empowerment through Accounting Records and Financial Management Assistance for the Sari Rahayu Household Industry Group in Banjar Negara, Sading, Mengwi, Badung

Ketut Sudarmini; Gusti Ayu Sugiati; I Dewa Ayu Eka Pertiwi

doi:10.55927/ajcs.v5i9.69

Authors

Ketut Sudarmini Universitas Warmadewa
Gusti Ayu Sugiati Universitas Warmadewa
I Dewa Ayu Eka Pertiwi Universitas Warmadewa

DOI:

https://doi.org/10.55927/ajcs.v5i9.69

Keywords:

Accounting, Financial Management, Working Capital

Abstract

This community service program aimed to strengthen accounting record-keeping and financial management practices among the Sari Rahayu Household Industry Group in Banjar Negara, Sading, Mengwi, Badung. Sari Rahayu produces traditional Balinese snacks for religious ceremonies, including jaje bolong, jaje begine, and jaje uli, which are sold in traditional markets and through retailer orders. Demand increases significantly during Galungan and Kuningan celebrations. However, limited working capital and inadequate financial planning have constrained the partner’s ability to increase production and meet customer demand. Although previous assistance on accounting records had been provided, the practices were not yet fully understood or consistently implemented. Therefore, further assistance was conducted to improve accounting practices, financial management, and working capital planning.

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