PENDAMPINGAN DAN PENGEMBANGAN SISTEM INFORMASI AKUNTANSI MELALUI PEMBUKUAN SEDERHANA PADA UMKM MADE BY DYANNA DENGAN PEMANFAATAN APLIKASI MICROSOFT EXEL SERTA MENENTUKAN TITIK IMPAS ATAU ANALISIS BEP DARI USAHA TERSEBUT

Abstrak

This community service activity aims to improve the financial management capacity of UMKM Made by Dyanna through mentoring in preparing simple financial statements using Microsoft Excel and applying Break Even Point (BEP) analysis. As a crucial pillar of the national economy, many micro and small enterprises still face challenges in maintaining proper financial records and analyzing profitability, which affects their decision-making process. Initial observations showed that the financial recording of UMKM Made by Dyanna was still performed manually without structured income statements or break-even calculations. To address these issues, training was provided on the use of Excel for recording daily transactions, creating monthly recaps, preparing income statements, and calculating break-even points using standard BEP formulas.

The implementation method consisted of observation, development of Excel templates, hands-on training, mentoring sessions, and evaluation of participant understanding. The results indicate that the business owner successfully applied digital bookkeeping in a more systematic and accurate manner. BEP calculations revealed that the business reaches its break-even point at the sale of 133 product packages or approximately Rp997,500 per month. The newly implemented financial system enables the owner to better understand the business’s financial position, establish appropriate pricing strategies, and plan production more efficiently.

Overall, this community service program successfully enhanced the financial literacy of the UMKM owner, strengthened data-driven decision-making skills, and positively contributed to the financial health of the business. This program also served as a practical application of accounting knowledge for students and holds potential for further development in future training sessions for other UMKM in Kupang.