Advancing Sustainable Tourism MSMEs through Financial Management Assistance: Community Service for Lohloh Cemcem Producers in Penglipuran Village, Bali

Abstract

Penglipuran Village in Bali is widely recognized as a community-based tourism village that integrates cultural preservation, local governance, and household-level economic participation. As tourism activities expand, local micro, small, and medium enterprises (MSMEs) become important actors in creating visitor experiences and supporting inclusive local economic growth. This community service activity aimed to strengthen the financial management capacity of lohloh cemcem producers, a traditional local beverage enterprise in Penglipuran Village. The program was implemented as part of the Sustainable International Community Service (SICS) 2 Bali 2026 through field observation, semi-structured interviews, participatory discussion, documentation, and a simple cost-of-production simulation. The findings indicate that the lohloh cemcem MSME has strong cultural and tourism value, yet still faces challenges in recording production costs, separating household and business cash, calculating labor and overhead costs, responding to raw material price fluctuation, and negotiating margins across producer-reseller-trader distribution chains. The assistance introduced a practical financial management framework covering cost classification, cost of goods produced, unit cost calculation, selling-price formulation, daily cash recording, and follow-up mentoring. This program contributes to SDG 4, SDG 8, SDG 11, SDG 12, and SDG 17 by linking accounting knowledge, sustainable tourism, community empowerment, responsible production, and international academic collaboration.