Research result Result and Discussion

78 training use such as daily cash book example, book sales and book purchases. implementation of management training use such as daily cash book example, book sales and book purchases. 2.3. Partisipation Research Action PRA The other method used in implementing research by involving all members directly in workshops or facilitation to practice the whole process of making offerings andcake , including the workshop various techniques of management effort.

2.4. With the method of FGD and PRA

Then direct the data collection can be done by observation, interviews and discussions with members of the group

2.5. Data analysis technique

Used was qualitative descriptive analysis techniques , and comparative descriptive is by way of explaining the various solutions with qualitative approaches and menjelaksan with mebuat comparison between productivity before this program implemented.

III. Result and Discussion

a. Research result

Table 1. Small Entreprise Profile No Description Mekar Sari Group Prasita Shanti Group Additional 1 Member’s 20 person 11 person 2 Kind of Product Traditional cake Traditional cake 3 Variant of product Offering Offering 4 Name of product sirat, rengginang, uli, nagasari, semar mendem sirat, rengginang, sesajen, uli, kembang goyang 5 Omzet Rp. 8.000.000,- Rp. 10.000.000,- The omzet is very frluctatif depend on the intencity of ceremony Sumber:. Mekar Sari and Prasita Shanti Group 79 3.2. Disscussion All members of the group were women which also have role as housewife in the village. Being a member of a group that later formed the trading business is a sideline activity. Field work done is produce various kinds of snacks to complement the offerings or offerings for Hindus of Bali. Members of the group SME partners also produce various kinds of offerings or various ornaments offerings. Besides make a traditional cake the group also produced many thing of offering that must still be guided by the rules contained in the teachings of Hindu Bali. Proses group work is done with the participation of the system, meaning that every member of the group can produce various kinds of snacks and ornaments offerings and then deposited into their products UD.Mekar Sari and UD.Prasita Santhi, and the production process is done on the basis of orders. Because the production process on the basis of the order there will be fluctuations in earnings. Income members will increase when Hindus celebrate temple ceremony. While among the snack products are also manufactured ornaments offerings No one can survive for a long time so that it can be produced continuously. To strengthen and improve the knowledge of members in making the snack, that whay IbM team training make snack cake by bringing instructur who are experts in making snacks. Kind of snack made: Jajan sirat, rengginang snack, snack uli, nagasari, semar mendem. Besides training makes no allowance was also held training packaging. IbM team that has made plastic packaging label content production so in terms of marketing then the diversification of production, so that production of each business group is increasingly recognized by the public. An effective way to introduce the product snack each partner SMEs has been facilitated by the team IbM to participate in exhibitions at district level and the level Kabupaten Pemberdayaan female member of the group of SMEs carried out by implementing partners are also assisting efforts to ensure the sustainability of the members. For products offerings or offerings can be used immediately in addition there is also Part of ornament offerings jejahitan also can be made to be sold in the long term, it means there are a variety of offerings ornaments can be stored until came the order. To avoid mistakes made product offerings, the team IbM give the assistance to all members of the SME partners on how or techniques to create the right offerings by bringing in instructors who are experts and understand every meaning of offerings so that for each member going on perception and how to make offerings for Hindus. In the implementation of this training partner SME members are given assistance in the form of all ornaments trinkets offerings including equipment that can support the creation of offerings. The most important in this training is that every member is given a module that contains the procedure for making the right offerings. From the observation of the activity of SMEs in marketing or sales partners in mind that the average income ranges between Rp.8.000.000 SME partners , - a d Rp . 10.000.000 , - per year . Even though relatively small in number but the result is quite meaningful for members of partner SMEs because of perceived as an additional income for their families o increase knowledge of 80 SME members in the financial field , the team IbM provide training in simple book keeping so that the members can know for sure whether the business can be profitable or even loss . The main emphasis in training in finance is a member taught in theory and practice how to record all costs and revenues in the production cycle so that by comparing the records of cost and revenue records will evaluate the level of profit or even the level of losses incurred. Props used are : daily cash book and a book sale .

IV. Summary