Peningkatan Kapasitas Usaha Mikro dalam Penentuan Harga Pokok Produksi (HPP) melalui Pelatihan dan Pendampingan Praktis Berbasis Excel dan Aplikasi Finansial Digital

Abstract

Pricing products intuitively without calculating precise production cost structures remains a prevalent issue among micro-enterprises. This challenge was identified among vendors in the ZCorner Baznas Banjuran Budayo area, Jambi City. Most partners could not clearly classify raw material costs, direct labor, and factory overheads, relying solely on rudimentary manual cash flow records on paper sheets. This community service project aimed to enhance micro-entrepreneurs' capacity to accurately determine the Cost of Goods Manufactured (COGM/HPP) and adopt financial management tools utilizing Microsoft Excel and the "HPPku" mobile application based on prompt-GPT. The methodology incorporated adult learning principles (andragogy) and a learning-by-doing approach, comprising initial needs assessment, interactive workshops, real-product cost simulations, and on-site coaching. The intervention resulted in a significant increase in participants' cost accounting comprehension, rising from 0% in the pre-test to 79% in the post-test. Furthermore, all 14 assisted business units successfully installed chat-GPT and operated the mater prompt HPPku application to formulate rational selling prices with defined profit margins. The adoption of simple digital tools proved effective in transforming rudimentary financial records into orderly, accountable, and sustainable business management.