Economic Capacity Development and Geotourism Potential of Kampung Teluk Sumbang: Financial Education, BUMDes Revitalization, and Promotion of the Sangkulirang-Mangkalihat Geopark

Pengembangan Kapasitas Ekonomi dan Potensi Geowisata Kampung Teluk Sumbang: Edukasi Keuangan, Revitalisasi BUMDes, dan Promosi Geopark Sangkulirang-Mangkalihat

Abstract

The Community Service Program (Kuliah Kerja Nyata/KKN) in Teluk Sumbang Village, Biduk-Biduk District, Berau Regency, was implemented through three programs focusing on strengthening community economic capacity and developing geotourism potential. The first program involved financial education for Micro, Small, and Medium Enterprises (MSMEs), particularly on calculating the Cost of Goods Produced (COGS) as a basis for determining selling prices. The second program focused on the revitalization of the Village-Owned Enterprise (BUMDes), which was initially intended to support the 
reactivation of BUMDes. However, due to internal challenges at the village level, the program could not be fully implemented. Therefore, the activity was adjusted by collecting data on indicators for monitoring the development of community economic activities as supporting data for village economic development. The third program promoted the geopark through the production of a short movie and a booklet highlighting the potential of Tanjung Sinondok as part of the Sangkulirang Mangkalihat Geopark. The implementation methods included observation, educational sessions, data collection, 
documentation, and promotional media production. The results showed an improvement in MSMEs' understanding of COGS calculation, the availability of initial data on the development of community economic activities, and the production of video media to support the promotion of Tanjung Sinondok's geotourism potential. These activities are expected to serve as an initial step toward strengthening the local economy and developing the geotourism potential of Teluk Sumbang Village.