INVENTORY ACCOUNTING COUNSELING FOR PROCESSED FOOD MSME CAPACITY BUILDING AT NUTSAFIR COOKIES LOMBOK

Abstract

This community engagement paper discusses an inventory accounting counseling program designed to strengthen the financial capacity of NUTSAFIR Cookies, a processed food MSME in Mataram, Lombok. The program responds to a common operational problem among food-based micro and small enterprises: inventory is often physically controlled but not consistently classified, recorded, and valued. For a cookie producer, inventory includes raw materials, supporting ingredients, packaging materials, work in process, and finished goods. Weak inventory records may lead to stock shortages, overstocking, expired materials, inaccurate production cost calculation, and unreliable profit information. The counseling program adopts a participatory and hands-on approach through initial needs identification, a short workshop, an inventory accounting clinic, a simple valuation simulation, and follow-up assistance. The core output is a set of practical templates for inventory classification, raw material cards, packaging material cards, finished goods cards, and physical stock checking. This paper presents expected outcomes rather than fabricated empirical results. The expected contribution is improved inventory awareness, better stock control discipline, and stronger readiness to connect inventory records with cost calculation and MSME financial reporting.