KAJIAN AKUNTANSI Bandung Islamic University Volume 23 No.2 September 2022 PP 214-223 214 IMPROVING THE ABILITY TO CALCULATE COST OF GOODS SOLD ON MSMEs IN BOJONGSOANG VILLAGE, BANDUNG CITY 1 Pupung Purnamasari, 2 Riyang Mardini, 3 Annisa Nadiyah Rahmani, 4 Irena Paramita Pramono, 5 Tiara Mustikasari, 6 Ilvia Restu Utami, 7 Laila Sugiharta 1234567 Accounting Study Program, Faculty of Economics and Business Bandung Islamic University Email: p_purnamasari@yahoo.co.id, riyangmardini30@gmail.com, annisanadiyahrahmani93@gmail.com, irena.paramita@gmail.com. Abstract National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This activity has two main objectives: (1) provide an understanding to MSME actors in Bojongsoang Village, Bandung City, about the importance of calculating the cost of goods sold, (2) providing training and assistance for MSME actors in Bojongsoang Village, Bandung City, to be able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of trainees in the cost of goods sold. This means that this training on calculating the cost of goods sold affects the participants of MSMEs in Bojongsoang Village, Bandung City. Keywords: cost of goods sold, msmes, understanding of accounting. 1. INTRODUCTION The year 2022 is the year after Covid-19 pandemic, Micro Small and Medium Enterprises (MSMEs) in Indonesia, especially a number of MSMEs in the City of Bandung, have entered a more transformative stage of economic recovery, which is ready to face crises and environmental changes. Previously, a number of leading MSME commodities in Bandung City experienced a decline. The fashion sector decreased by 79%, the craft sector decreased by 84%, services and other trades decreased by around 73%, and even the culinary sector decreased by 97% due to the impact of the pandemic that has occurred since 2019, then a solution to the problem that occurs is needed. (Diskopumkm, 2022).