Penguatan Kapasitas Usaha Melalui Peningkatan Literasi Keuangan, Keselamatan Kerja, dan Dukungan Peralatan Pada Kelompok Perajin Patung Jerapah Desa Buahan Kaja

Ni Luh Putu Mita Miati Miati; I Nyoman Sutapa; Putu Arya Suryanditha

doi:10.71094/jppmi.v3i4.490

Authors

Ni Luh Putu Mita Miati Miati Program Studi Akuntansi, Universitas Warmadewa, Denpasar, Indonesia
I Nyoman Sutapa Program Studi Akuntansi, Universitas Warmadewa, Denpasar, Indonesia
Putu Arya Suryanditha Program Studi Kedokteran, Universitas Warmadewa, Denpasar, Indonesia

DOI:

https://doi.org/10.71094/jppmi.v3i4.490

Keywords:

financial recording, HPP, K3, wood craftsmen, local wisdom

Abstract

The Giraffe Sculpture Artisan Group of Buahan Kaja Village, Payangan District, Gianyar Regency, has economic potential in the development of a creative industry based on local wisdom. However, partners still face obstacles in financial recording, calculation of the Cost of Production (HPP), implementation of occupational health and safety (K3), and limited production equipment. This service activity aims to increase business management capacity through strengthening financial records, K3, and production equipment support. Methods include socialization, technical guidance, demonstrations, mentoring, equipment provision, and pre-test and post-test evaluations. The results showed a recording and cost separation achievement of 70%, while K3 understanding reached 75%. The program produced financial recording working papers, K3 posters, as well as support for grinding machines, masks, and gloves. The activity shows that the integration of managerial strengthening, K3 education, and production facility support can strengthen the business capacity of artisans.

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