OPTIMALISASI KINERJA USAHA KULINER MAHASISWA MELALUI SISTEM PENCATATAN AKUNTANSI SEDERHANA

Abstract

The Merdeka Belajar Kampus Merdeka (MBKM) entrepreneurship program provides a very valuable opportunity for students to practice business directly, which we experienced through managing the Cahaya Abadi Kitchen culinary venture. This business, focusing on chicken noodles and various snacks, actually has quite promising prospects. However, during our daily operations, the main obstacle we constantly faced was an unorganized financial recording system. This issue made it really difficult for us to track the details of our operational expenses, monitor monthly revenue trends, and confirm whether the business was truly generating a profit or just breaking even. Based on this real problem on the ground, this activity aims to implement a simple accounting recording system tailored for Cahaya Abadi Kitchen. The goal is to make our transaction recording much more organized so that the financial condition is clearly visible and can serve as a solid basis for future business decisions. The implementation method uses a descriptive approach divided into preparation, recording execution, evaluation, and reporting stages. We focused on routinely recording all daily income and expenses. The results of applying this system show that Cahaya Abadi Kitchen was finally able to recap total sales, calculate the Cost of Goods Sold (COGS), and determine its gross profit accurately. Furthermore, after deducting operational expenses which were dominantly absorbed by early research and development costs and adding other supplementary income, we successfully identified our actual net profit. In conclusion, applying simple accounting has proven extremely helpful for us as students in neatly documenting transactions, controlling operational costs, and using actual financial data to evaluate business performance objectively.

Keywords: Simple Accounting, Financial Records, Culinary Business, Entrepreneurship, Economic Growth