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This study aims to determine and analyze the potential and challenges of culinary businesses, the implementation of digitalization and halal certification, and the development of an effective and sustainable model for the "Resto Apung" culinary business to support food economic independence in coastal villages. The research was conducted at "Resto Apung" using a qualitative descriptive method with data collection techniques such as interviews, observations, and focus group discussions. The findings show that the "Resto Apung" business holds significant potential as a culinary destination with a strong attraction due to its unique location and menu offerings based on local marine products. However, several challenges hinder its development, including low digital literacy among business managers, lack of structured and professional management systems, and the absence of halal certification which is crucial in targeting broader Muslim consumer segments. Currently, digitalization has only been applied in the marketing aspect, primarily through social media, while other aspects such as financial management, customer service, and operational processes are still managed conventionally. Nevertheless, the managers have shown awareness and initiatives to improve, especially in recognizing halal certification as a strategic competitive advantage. The proposed development model integrates digitalization into all aspects of business management, enhances human resource capacity through technical and managerial training, and includes efforts to obtain halal certification. This holistic approach is expected to increase the competitiveness of the culinary business, optimize local potential, and ultimately contribute to the achievement of food economic independence in coastal areas.

MSMEs play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), especially in the culinary sector which continues to grow. However, a fundamental problem commonly experienced by MSMEs is the ability to create visually attractive and professional promotional elements. One example is BentoDay, a food business in West Jakarta, which still relies on simple visual promotions through social media without optimal content packaging. This activity aims to develop the digital promotional capacity of participants through program mentoring and training that focuses on creating logos and product catalogs using the Canva application, a digital tool used for easy-to-use visual design purposes that allows even beginners to create posters, banners and social media content (Akbar et al., n.d.). Initial observations, direct training, intensive mentoring, and evaluation of participants' design results are part of the mentoring activity approach. The results of the activity implementation illustrate that participants have the ability to independently produce promotional materials, such as business logos and product catalogs with more attractive and consistent designs. This training not only improves participants' design skills but also has a positive impact on the digital marketing strategy of culinary businesses. MSMEs can improve their competitiveness and increase sales by implementing better design. This approach demonstrates the importance of acquiring digital skills for MSMEs to strengthen their brand identity and expand their consumer reach (Andari, N., Sari, D.P., & Hidayat, 2025). Therefore, using Canva has proven useful for enhancing the competitiveness of MSME digital promotions.

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), particularly in the ever-expanding culinary sector. However, MSMEs often face challenges in creating visually appealing and professional promotional elements. One example is BentoDay, a food business in West Jakarta that still relies on simple promotions through social media without optimal content packaging. This activity aims to improve the digital promotional capacity of MSMEs through a training and mentoring program focused on creating logos and product catalogs using Canva. Canva is a digital-based visual design tool that is easy to use, even for beginners, to create content such as posters, banners, and social media promotional materials (Akbar et al., n.d.). This training was conducted through a series of activities, starting with initial observation, direct training, intensive mentoring, and evaluation of participants' designs. The results showed that participants were able to independently produce promotional materials, such as logos and product catalogs, with more attractive and consistent designs. In addition to improving design skills, this training also had a positive impact on MSMEs' digital marketing strategies. Good visual design has been shown to increase consumer appeal and product sales. Thus, mastering digital skills is crucial for strengthening brand identity and expanding market reach (Andari, Sari, & Hidayat, 2025). The use of Canva has proven effective in supporting the digital promotional transformation of MSMEs to become more competitive in the digital era.

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

Kue buayo berendam is a traditional food from Jambi that is unique in terms of ingredients, taste, and processing method. This food is made from glutinous rice flour and coconut milk, which gives it a chewy texture and a savory and sweet taste. With the increasing interest in functional foods that are not only delicious but also beneficial for health, kue buayo berendam has the potential for further study, especially in terms of its microbial content. One interesting aspect to study is the presence of lactic acid bacteria (LAB), especially from the genus Lactobacillus, which is known to have probiotic benefits. This study aims to identify the presence of Lactobacillus spp. in kue buayo berendam to determine the probiotic potential of this traditional food. The methodology used in the study included bacterial isolation from cake samples, observation of colony morphology, Gram staining to determine the type of bacterial cell wall, and a series of biochemical tests to identify the characteristics of the bacteria found. From the results of isolation and identification, it was found that most of the bacteria successfully cultured were Lactobacillus spp., which are Gram-positive and rod-shaped bacteria. The presence of Lactobacillus spp. The results of the research on kue buayo berendam (soaked crocodile cake) indicate that this food not only has cultural and flavor value but also has the potential to be a source of natural probiotics. Probiotics are known to play a role in maintaining digestive health, boosting the immune system, and balancing the gut microbiota. Therefore, kue buayo berendam (soaked crocodile cake) can be further developed as a traditional functional food that supports public health. These findings open up opportunities to enhance the nutritional and health value of local fermented foods, while preserving regional culinary heritage in more innovative and value-added forms.  

This study aims to identify the process of making and cultivating media using tempoyak samples as a source of fermentation microorganisms. Tempoyak is a traditional fermented product made from durian (Durio zibethinus) that has long been consumed in various regions in Indonesia. This product is rich in microorganisms such as Lactobacillus spp., Leuconostoc spp., and Saccharomyces spp., which play an important role in the fermentation process, forming a distinctive flavor, and have the potential as probiotic agents. The research stages include the preparation of growth media in the form of Nutrient Agar (NA) for general microorganisms and de Man Rogosa Sharpe Agar (MRSA) for lactic acid bacteria. Tempoyak samples were inoculated aseptically into the media to avoid cross-contamination. Next, the media were incubated at a temperature of 30–37°C with an acidic pH, which is the optimum condition for the growth of lactic acid bacteria. Observations were made to assess the growth of microbial colonies on each media. The identification results showed the dominance of lactic acid microorganisms that were able to grow and develop well under the natural fermentation conditions of tempoyak. The resulting colonies were then cultured to increase the number of microorganisms, thus enabling them to be used as potential isolates in functional food fermentation. These findings confirm that tempoyak has value beyond traditional food, namely as a source of microbial biodiversity applicable to bioprocess technology and the development of probiotic food products. Utilizing local microorganisms from tempoyak can reduce dependence on imported cultures, encourage biotechnology innovation based on local biological resources, and support environmental sustainability. Integrating local wisdom with scientific research like this contributes to the preservation of culinary heritage while opening up economic opportunities through the development of value-added food products.

Tempoyak is a traditional fermented product made from durian and widely consumed in Sumatra. Tempoyak fermentation involves lactic acid bacteria (LAB), which are known to have potential as probiotics and as producers of antioxidant compounds. The tempoyak fermentation process plays an important role in increasing nutritional value and health benefits, primarily due to its ability to produce bioactive compounds such as lactic acid and antioxidants that are beneficial for the human body. This study aims to isolate lactic acid bacteria from local fermented tempoyak from Sumatra and evaluate their potential antioxidant activity. Isolation was carried out using the spread method on MRS agar media, which is specifically designed to support the growth of lactic acid bacteria. Next, the obtained isolates were analyzed based on colony morphology, Gram staining, and catalase test for initial identification of the types of bacteria present in tempoyak. After isolation, selected isolates were tested for antioxidant activity using the DPPH test, which is one method to measure the ability of a compound to neutralize free radicals. Vitamin C was used as a positive control in this test. The results showed that several LAB isolates from tempoyak had varying antioxidant activity, with some isolates showing significant potential. The detected antioxidant activity indicates that LAB isolates from tempoyak have the potential to be applied as probiotics with health benefits and as functional food ingredients that can help prevent cell damage caused by free radicals. This study provides evidence that tempoyak, besides being a traditional food, also has the potential to be further developed in the functional food and probiotic industries. These findings add insight into the potential of traditional fermented products, such as tempoyak, which provide not only culinary benefits but also health benefits.

Competition in the local culinary business is getting tougher as consumer behavior shifts, placing greater emphasis on product quality and social media recommendations. Nasi Uduk Pemuda, located in Doko Village, Kediri Regency, leverages brand trust, distinctive flavors, and promotions through social media influencers to drive consumer purchasing decisions. This study aims to analyze the influence of brand trust, flavors, and social media influencers on consumer purchasing decisions. The method used in this study is quantitative, with a survey of consumers who have purchased Nasi Uduk Pemuda products. The sample size was calculated using the Slovin formula. Data were analyzed using SPSS 29 through several tests, such as validity, reliability, classical assumptions, multiple linear regression, t-test, f-test, and coefficient of determination (R²). The t-test results indicate that brand trust and flavor have a significant positive influence on consumer purchasing decisions. On the other hand, the influence of social media influencers on purchasing decisions is positive, but not significant. The f-test shows that simultaneously, the three variables significantly influence purchasing decisions, with an R² value of 0.669. This means that 66.9% of the variation in purchasing decisions can be explained by brand trust, taste, and the influence of social media influencers, while the remainder is influenced by other factors not examined in this study. In conclusion, maintaining brand trust, ensuring consistent taste quality, and leveraging promotions through social media influencers remain important strategies in improving consumer purchasing decisions. Nasi Uduk Pemuda needs to continue to maintain and develop these three elements to remain competitive in an increasingly dynamic market.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia's economy, contributing 61.07% to the national Gross Domestic Product (GDP). However, MSMEs still face various challenges, particularly low productivity due to limited access to technology and production equipment. A clear example is Kedai Ndeso, located in Jiyu Village, Kutorejo District, Mojokerto Regency. This small food business faces inefficiencies in the noodle boiling process, which is still done manually using conventional methods, resulting in limited production capacity and longer service times. Through this community service program, the implementation team aimed to develop and apply an appropriate technology innovation in the form of a multi-strainer noodle boiler to help improve MSME productivity. The method used was a participatory approach, actively involving the Kedai Ndeso owner throughout each stage of the program, which was conducted from July 13 to 24, 2025. The developed noodle boiler measures 35x35x35 cm and is made of food-grade stainless steel. It features six separate strainers, allowing six portions of noodles to be cooked simultaneously in the same amount of time.nTesting results demonstrated that this tool significantly increased production efficiency without compromising the quality of the noodles. It also led to operational cost savings, especially in terms of energy use and labor time. Additionally, training and outreach activities were carried out to ensure effective knowledge transfer to the MSME owner. This appropriate technology innovation has proven to be a practical solution for MSMEs in the culinary sector, helping them increase productivity and competitiveness while maintaining consistent product quality and ensuring food safety. Therefore, this initiative provides a tangible contribution to supporting the sustainability and independence of small enterprises in rural areas, empowering them to compete more effectively in the modern economy.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving local and national economic growth. However, in the development of business spaces, environmentally friendly aspects of interior design often receive less attention. This research aims to increase MSME actors' understanding of the principles of sustainable and environmentally friendly interior design. The method used is an educational approach through training and workshops for a number of MSME players in the culinary and retail sectors. The material presented includes selecting environmentally friendly materials, managing natural lighting, cross ventilation, and energy efficient space planning. The evaluation results show an increase in participants' knowledge and awareness of the importance of implementing environmentally friendly interior design, which also has an impact on operational cost efficiency and improving business image. Thus, it is hoped that this program can encourage the creation of MSME business spaces that are not only functional and visually attractive, but also support environmental sustainability.

Lau Kawar Lake, a natural tourism area located on the slopes of Mount Sinabung in Karo Regency, North Sumatra, holds significant potential for the development of nature and culture-based tourism. However, the growth in tourist visits has not yet met expectations due to limited accessibility across various dimensions. This study aims to formulate strategies for improving physical, informational, and institutional accessibility in support of sustainable regional development.The research adopts a mixed methods approach, emphasizing primary data collection through field observations, interviews with key stakeholders and village officials, as well as surveys of 60 tourist respondents. Findings reveal that, overall, the three dimensions of accessibility are still rated as "fair," with average scores ranging from 3.28 to 3.36. The main barriers identified include inadequate road infra-structure within the area, lack of dedicated public transportation for tourists, limited official digital promotional content, and weak institutional coordination in area management. A synthesis of the quantitative and qualitative results indicates that the development of Lau Kawar Lake requires an integrative approach that combines spatial planning, community-based governance, and local policy interventions.Based on these findings, several strategic recommendations are proposed: (1) improvement of access roads and landslide-prone areas through Special Allocation Fund (DAK) for infrastructure; (2) provision of dedicated public transportation for tourists with fixed routes and schedules from the nearest city center; (3) installation of directional signs and visual information boards in aesthetically pleasing formats and bilingual language; (4) establishment of a Digital Promotion Team involving local actors and institutions; (5) capacity-building programs for the community in tourism services, home stay management, and culinary entrepreneurship; and (6) formation of a Cross-Sectoral Accessibility Coordination Forum for Lau Kawar Tourism as a medium-term planning and monitoring platform.This study contributes contextually to strengthening the accessibility dimension as a key prerequisite for advancing local tourism destinations towards sustainable, inclusive, and locally grounded development.

Tourism is a sector strategy in encouraging regional economic growth, cultural preservation, and improving community welfare. Binjai City, as one of the buffer areas of Medan Metropolitan, has a number of areas that have the potential to be developed into leading tourist destinations. However, un-til now there has been no directed and integrated development strategy for areas that have this potential.This research aims to identify and analyze the potential for the development of leading tourist areas in Binjai City through the Mixed Methods approach, which is a combination of qualitative and quantitative methods. The focus of the study is directed at three strategic areas, namely Taman Merdeka Binjai, the Binjai Grand Mosque Area, and the Jalan Veteran Culinary Village, which have strong historical, so-cio-cultural, and local economic potential but have not been optimally exploited.Data was collected through a survey of 150 respondents consisting of tourists, MSME actors, local communities, and government officials, as well as in-depth interviews with 12 key informants. The re-sults of the quantitative analysis showed that the attractiveness of the area and community support re-ceived the highest score in respondents' perception, while infrastructure and the use of digital technolo-gy are aspects that still require special attention. Qualitative analysis supports these findings, where vari-ous technical and institutional constraints are still found that hinder sustainable development.The results of data integration show that the potential for the development of leading tourist areas in Binjai City is quite high in terms of location, cultural value, and support from the local community. However, to realize a competitive region, strategic interventions are needed in the form of improving the quality of infrastructure, digitizing promotions, and collaboration between sectors. Policy recommenda-tions are filled with institutional capacity strengthening, community empowerment, and the establish-ment of tourism development programs based on local and sustainable potential.

Information technology plays a crucial role in supporting the growth of the digital economy, including in the micro and traditional business sectors. One example is the use of digital technology to increase sales of titi corn in Laranwutun Village, Lembata Regency. Titi corn is a traditional food from East Nusa Tenggara, particularly in the eastern Flores region of Solor, Adonara, and Lembata. However, this specialty food is not yet widely known due to minimal promotion and marketing, particularly on social media. This has resulted in limited market share and low incomes for local communities. This study used qualitative methods through direct interviews with titi corn entrepreneurs. The research process was divided into three stages: planning, preparation, and implementation. The theory used refers to the concept of digital marketing, specifically the use of Facebook as a promotional tool. This study examines the extent to which Facebook can increase marketing reach, expand the market, and facilitate the promotion of titi corn. The results show that Facebook plays a significant role in promoting and increasing titi corn sales. This social media platform facilitates the delivery of product information, reaches a wider consumer base, and builds brand awareness. Furthermore, Facebook enables direct interaction between producers and consumers, thereby increasing customer trust and loyalty to local products. This digital promotion strategy also opens up opportunities for collaboration with traditional culinary communities and local MSMEs, which can strengthen marketing networks. These findings emphasize the importance of preserving local food through an integrated digital approach. By optimizing social media, titi corn will not only gain wider recognition but also have the potential to become a superior regional product that supports sustainable and inclusive community economic empowerment.

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

Tempoyak is a traditional Indonesian fermented food made from the flesh of durian (Durio zibethinus Murr.), which undergoes spontaneous fermentation driven by indigenous microorganisms. The fermentation process generally occurs under anaerobic conditions and is primarily dominated by lactic acid bacteria (LAB), including species such as Lactobacillus, Leuconostoc, and Pediococcus. These bacteria play a crucial role in modifying the physicochemical properties of the product, including a significant reduction in pH, an increase in the concentration of organic acids, and the formation of volatile compounds responsible for tempoyak’s distinctive aroma and overall flavor complexity. In addition to enhancing its unique sensory profile, the fermentation process also extends the shelf life and introduces probiotic potential to the final product. This study aims to observe and analyze the microbiological and chemical aspects of tempoyak fermentation and to evaluate its potential as a local functional food with health-promoting properties. Laboratory tests and microbial analyses confirmed that the fermentation process not only retains essential nutrients but also promotes the growth of beneficial bacteria, provided the production conditions are hygienically maintained at all stages. The study emphasizes the importance of controlled fermentation techniques to ensure product safety and consistent quality. Furthermore, the findings reveal that tempoyak could serve as a promising probiotic-rich food that supports digestive health, contributing to the diversification of traditional Indonesian fermented foods. With its appealing flavor, cultural value, growing consumer interest, and potential health benefits, tempoyak holds significant promise for future development and commercialization, particularly in the field of functional food innovation rooted in indigenous culinary practices.

The Rice Bowl (Nasi Mangkok) culinary business in Indonesia has experienced rapid growth after the COVID-19 pandemic and has become a key part of the modern food industry, meeting consumer demand for convenience and taste. Since 2020, rice bowl sales have continued to rise annually, driven by shifting consumption habits toward food delivery services like GoFood and GrabFood. Despite this trend, academic studies on the rice bowl business remain limited. Classified as convenience food, rice bowl consumption has increased by over 10% from 2019 to the projected figures in 2025. Sales volume has risen from 1.5 billion portions in 2020 to over 3 billion in 2025, with an annual growth rate of 10–15% and estimated revenues between IDR 15–20 trillion per year. With rising demand, many rice bowl brands have entered the market. However, consumers often struggle to decide which brand to choose, as purchasing decisions are influenced by multiple factors. This study analyzes consumer behavior influencing rice bowl purchasing decisions, focusing on cultural, social, psychological, and personal factors, with a case study in Sidoarjo Regency, East Java. Using an explanatory research design, the study surveyed 161 consumers across four sales locations.The F-test results show that all four variables simultaneously have a significant positive effect on purchasing decisions (at the 99% confidence level). However, the t-test results reveal that the cultural factor (X1) negatively influences purchasing decisions, while social, psychological, and personal factors have a positive impact. Among these, the psychological factor (X3) is the most dominant, highlighting the importance of consumer motivation and perception in shaping buying behavior. Enhancing this factor can support the sustainable growth of rice bowl businesses in Sidoarjo.

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.