From Costing Literacy to Digital Financial Readiness: Community Service for Lohloh Cemcem MSMEs in Penglipuran Village, Bali

Abstract

Lohloh Cemcem is a traditional beverage that represents both the cultural identity and the tourism-based micro, small, and medium enterprise (MSME) potential of Penglipuran Village, Bali. As Bali's tourism economy increasingly interacts with digital payment systems and cash-flow documentation, local MSMEs require stronger financial habits before they can sustain digital financial practices. This community service program aimed to strengthen costing literacy and develop initial digital financial readiness among Lohloh Cemcem MSME actors in Penglipuran Village. The program was conducted as part of the Sustainable International Community Service (SICS) 2 Bali 2026 through participatory observation, dialogue with local stakeholders, production process mapping, cost component identification, pricing discussion, and simple bookkeeping assistance. Data were collected through field notes, informal interviews, group discussion, photo-video documentation, and reflective analysis. The findings indicate that MSME actors possess strong product knowledge and cultural commitment, but their financial management practices remain largely experience-based. Several hidden cost components, including labor, utilities, packaging, transportation, equipment maintenance, and simple depreciation, were not consistently included in pricing decisions. The activity introduced a practical costing template and connected cost calculation with digital financial readiness, particularly the ability to record transactions, separate business and household cash, and prepare for QRIS-based reconciliation. The program contributes to SDG 8 by supporting decent work and local economic growth through culturally grounded MSME empowerment.