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Jurnal

Peningkatan Literasi Keuangan dan Kompetensi Akuntansi Dasar Pada Kelompok Tani Kampung Waibron

The Community Engagement Journal: The Commen · Vol. 8 No. 2 (2025) · pp. 711–720

DOI
10.52062/thecommen.v8i2.5096
ISSN
2621-6817
Published
2025-11-25
Publisher
UNIVERSITAS CENDERAWASIH
Language
eng

Abstract

This community service activity aims to provide financial education and enhance basic accounting competencies through two forms of mentoring: calculating Cost of Goods Sold (COGS) and recording simple cash flows for the Farmer Group in Waibron Village, West Sentani District. Through a participatory approach, the program encourages the Farmer Group to be able to calculate production costs incurred, determine selling prices, and record business income and expenses sustainably. The methods used in this activity include observation, interviews, socialization, and hands-on practice in calculating COGS and recording cash flows. With the implementation of this mentoring program, the Farmer Group in Waibron Village is expected to improve their understanding and competencies in managing their business sustainably, foster awareness of organizing their business from an early stage, and support the creation of sustainable economic cycles among farmers. Keywords: Accounting, Cost of Goods Sold, Cash flows

Collaboration network of the authors

40 authors · 106 co-authorship links · showing the 40 most connected

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  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Kurniawan PatmaAffiliation unknown6
Meinarni AsnawiAffiliation unknown5
Rudiawie LarasatiAffiliation unknown4
Maylen K.P. KambuayaAffiliation unknown4
Agustinus SalleAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Dhea AlitAffiliation unknown1
Meylan KambuayaAffiliation unknown1
Farid TrayayudhaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/COMMEN/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Peningkatan Literasi Keuangan dan Kompetensi Akuntansi Dasar Pada  Kelompok Tani Kampung Waibron</dc:title>
	<dc:creator>KP Kambuaya, Maylen</dc:creator>
	<dc:creator>M. Tandililing, Elia</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Sesa, Pascalina V.S.</dc:creator>
	<dc:description xml:lang="en-US">This community service activity aims to provide financial education and enhance basic accounting competencies through two forms of mentoring: calculating Cost of Goods Sold (COGS) and recording simple cash flows for the Farmer Group in Waibron Village, West Sentani District. Through a participatory approach, the program encourages the Farmer Group to be able to calculate production costs incurred, determine selling prices, and record business income and expenses sustainably. The methods used in this activity include observation, interviews, socialization, and hands-on practice in calculating COGS and recording cash flows. With the implementation of this mentoring program, the Farmer Group in Waibron Village is expected to improve their understanding and competencies in managing their business sustainably, foster awareness of organizing their business from an early stage, and support the creation of sustainable economic cycles among farmers. Keywords: Accounting, Cost of Goods Sold, Cash flows</dc:description>
	<dc:publisher xml:lang="en-US">UNIVERSITAS CENDERAWASIH</dc:publisher>
	<dc:date>2025-11-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/COMMEN/article/view/5096</dc:identifier>
	<dc:identifier>10.52062/thecommen.v8i2.5096</dc:identifier>
	<dc:source xml:lang="en-US">The Community Engagement Journal: The Commen; Vol. 8 No. 2 (2025); 711-720</dc:source>
	<dc:source xml:lang="id-ID">The Community Engagement Journal; Vol 8 No 2 (2025); 711-720</dc:source>
	<dc:source>2621-6817</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/COMMEN/article/view/5096/3340</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 The Community Engagement Journal: The Commen</dc:rights>
</oai_dc:dc>