Empowerment through Accounting Records and Financial Management Assistance for the Sari Rahayu Household Industry Group in Banjar Negara, Sading, Mengwi, Badung

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FORMOSA NEWS - Bali - Boosting Household Industry Growth: How Financial Management Training Transformed Bali's Sari Rahayu. A community empowerment program led by researchers from Universitas Warmadewa successfully helped the Sari Rahayu household industry group in Banjar Negara, Sading, Mengwi, Badung, increase its annual average sales by 55% in 2026. Conducted as part of a multi-year academic assistance initiative, the research tackled the critical challenge of informal financial management among micro-scale traditional food producers in Bali. By introducing simplified accounting practices, working-capital planning, and strategic cooperative financing, the intervention enabled the local women's enterprise to overcome production bottlenecks, expand market reach, and significantly improve business resilience.

Background and Socio-Economic Relevance

Trading and home-based industries serve as a vital economic lifeline in Sading Traditional Village, where approximately 12% of the local population relies on micro-enterprises for their livelihood. Among them, the Sari Rahayu group—established in 1998—specializes in manufacturing traditional Balinese ceremonial snacks (jaje banten) such as jaje begine, jaje uli, jaje bolong, jaje kiping, and jaje maco. While demand for these traditional items peaks dramatically during major religious celebrations like Galungan and Kuningan, the business historically struggled with informal record-keeping, tracking only daily turnover without accounting for raw material costs or future working-capital needs. Consequently, financial constraints often prevented the group from fulfilling large customer orders during peak seasons, resulting in lost revenue and missed market opportunities.

Practical Methodology and Community Intervention
To address these operational hurdles, the Universitas Warmadewa community service team deployed a participatory, field-based methodology structured around socialization, practical training, technology application, direct mentoring, and program sustainability. Rather than utilizing complex corporate frameworks, the intervention focused on accessible management tools tailored to the participants' educational background. The project implemented several core initiatives:

• Simplified Accounting Systems: Researchers guided members in recording daily transactions using a structured cash-receipts book and a cash-disbursement book, while strictly separating household finances from business funds.
  
• Working-Capital Planning: The group learned to systematically estimate financing requirements prior to peak production cycles to avoid under-borrowing or excessive debt.
  
• Institutional Partnerships: The program established formal cooperation with a local savings and loan cooperative, Koperasi Mas Sedana Merta in Sempidi, ensuring rapid access to affordable working capital during periods of high demand.
  
• Direct Production Support: The team supplied physical equipment, including gas cylinders, to eliminate temporary supply shortages during intensive production periods.
  

Key Findings and Economic Impact
Following the multi-year mentoring program, the Sari Rahayu group recorded measurable improvements across major financial and operational indicators:

• Asset Growth: Total business assets increased by 25%, rising from approximately Rp200,000,000 in 2025 to Rp250,000,000 in 2026.
  
• Sales Expansion: Annual average sales surged by 55%, growing from approximately Rp550,000,000 in 2025 to Rp850,000,000 in 2026.
  
• Operational Stability: The implementation of systematic cash-flow tracking and cooperative credit access eliminated production halts and allowed the business to fully satisfy customer demand during ceremonial spikes.
  

Real-World Implications and Sustainable Development
The success of the Sari Rahayu empowerment model demonstrates that micro-enterprise growth relies on combining financial literacy with realistic access to capital and community collaboration. By fostering partnerships among local home-based producers, the initiative helps distribute production workloads and maintain steady consumer access to traditional goods across the region. Furthermore, the project aligns closely with the United Nations Sustainable Development Goals (SDGs). It directly supports SDG 8 (Decent Work and Economic Growth) by enhancing entrepreneurial capacity, sustaining local employment, and boosting profitability. Additionally, it contributes to SDG 12 (Responsible Consumption and Production) by optimizing input efficiency and reducing waste through the creative repurposing of imperfect traditional snacks.

Author Profile
Ketut Sudarmini — Lead Author and Chair of the Community Service Team, Department Lecturer and Researcher at Universitas Warmadewa, specializing in financial management and accounting
Gusti Ayu Sugiati — Co-Author, Department Lecturer and Researcher at Universitas Warmadewa, specializing in entrepreneurship and community empowerment.
I Dewa Ayu Eka Pertiwi — Co-Author, Department Lecturer and Researcher at Universitas Warmadewa, specializing in accounting information systems and micro-enterprise financial governance.

Source

Ketut Sudarmini, Gusti Ayu Sugiati, I Dewa Ayu Eka Pertiwi. Empowerment through Accounting Records and Financial Management Assistance for the Sari Rahayu Household Industry Group in Banjar Negara, Sading, Mengwi, Badung. Asian Journal of Community Services (AJCS), Vol. 5, No. 9, Tahun 2026, hlm. 697-710.
DOI : https://doi.org/10.55927/ajcs.v5i9.69
URL : https://journalajcs.my.id/index.php/ajcs