Improving the Competitiveness of Micro and Small Enterprises through Production Cost and Business Feasibility Training: Synergy between Academics and the Cooperatives Office

Authors

Nihayatu Aslamatis Solekah , Ulfi Kartika Oktaviana , Rini Safitri , Mardiana

DOI:

10.29303/ujcs.v6i3.1143

Published:

2025-09-30

Issue:

Vol. 6 No. 3 (2025): September

Keywords:

Cost of Goods Sold, Business Feasibility, Cooperative, Community Service, MSME

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Nihayatu Aslamatis Solekah, Ulfi Kartika Oktaviana, Safitri, R., & Mardiana. (2025). Improving the Competitiveness of Micro and Small Enterprises through Production Cost and Business Feasibility Training: Synergy between Academics and the Cooperatives Office. Unram Journal of Community Service, 6(3), 494–498. https://doi.org/10.29303/ujcs.v6i3.1143

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Abstract

This community service program aims to improve MSMEs' understanding of calculating the cost of goods manufactured (HPP) and to analyze business feasibility. The focus is tailored to the needs of the target community. In the micro and small economic sector, Managerial and financial strengthening are often overlooked keys to increasing competitiveness. This activity was conducted face-to-face at the East Java Provincial Cooperatives Office using an interactive, simulation-based training approach and post-test evaluation. The results of the community service activity showed a significant increase in participants' understanding, demonstrated by their success in compiling cost of goods sold (COGS) calculation reports and analyzing business feasibility aspects. This activity represents the synergy between academics and the Cooperatives Office in fostering sustainable micro and small businesses.

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Author Biographies

Nihayatu Aslamatis Solekah, Islamic Banking, Maulana Malik Ibrahim State Islamic University of Malang, Malang, Indonesia

Ulfi Kartika Oktaviana, Islamic Banking, Maulana Malik Ibrahim State Islamic University of Malang, Malang, Indonesia

Rini Safitri, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Mardiana, Management, Maulana Malik Ibrahim State Islamic University of Malang, Malang, Indonesia

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Copyright (c) 2025 Nihayatu Aslamatis Solekah, Ulfi Kartika Oktaviana, Rini Safitri, Mardiana

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