Determination Cost of Sales and Utilization of Internet Media for SMEs Marketing in Kelanggaran Unyur

The development of several food preparations in Kelanggaran Village, Unyur Serang, Banten, are craftsmen who diversify their processed products of various sizes, shapes, and types. The increase in the amount of production produced by craftsmen often neglects to be unable to determine the expected profit target related to material spending, production processes to marketing, so that prices are formed only based on estimates. In addition, this service aims to provide understanding to the craftsmen of special food processing. It is hoped that after this service, they can determine the cost of goods sold themselves and be able to market these special processed foods through the internet for their business. The implementation method in the program uses the participatory follow-up assessment method for IbM partners. This method is carried out because of the need for a partner situation analysis stage in the form of a field visit to the partners. To solve the solution to the problems faced by food processing craftsmen as partners, it is carried out in the form of a series of activities. Based on the results of direct observations, discussions and direct questions and answers during the activity, namely increased knowledge and understanding of determining the cost of goods sold and the use of internet media in the micro food / souvenir business typical of Serang City, this can be seen from the results of observations, discussions and questions and answers. during the training process.