YSI conducted a joint learning session with OMB Sipaalei Ojuk in Katurei Village to strengthen members’ capacity in financial administration. The session focused on recording crab purchasing and sales transactions, which form part of the OMB’s business activities.

The session was attended by eight OMB members, comprising five women and three men. During the learning process, each member took on the role of treasurer and practiced recording transactions based on the OMB’s actual business activities.

The session began with recording crab purchases according to size categories, ranging from SK and SB to M, L, and XL. Each member recorded the quantity, size, purchase price, and total transaction value.

Participants then calculated the total value of all purchases made in one day to determine the capital spent by the OMB. In the practice exercise, total purchases amounted to IDR 5,000,000 (five million rupiah), covering crabs of various sizes. The quantities included 25 kg of SB-sized crabs, 12 kg of M-sized crabs, 5 kg of L-sized crabs, 4 kg of L-sized crabs, and 3 kg of XL-sized crabs.

Calculating Sales Profits

After recording purchase transactions, participants practiced recording sales. They calculated the difference between purchase and selling prices for each crab size category.

Through these calculations, OMB members learned to identify the price difference and gross profit generated from each sale. In the sample transaction, the gross profit amounted to IDR 350,000 (three hundred and fifty thousand rupiah).

The session continued with calculating the operating expenses incurred in running the business. These expenses included depreciation, transportation, and meals.

After deducting all operating expenses from the gross profit, OMB members could determine the net profit earned from each sale. Based on the sample transaction, the net profit amounted to IDR 140,000 (one hundred and forty thousand rupiah).

Improving OMB Members’ Financial Skills

Of the eight members who participated in the session, six understood the material and were able to record and calculate transactions. The other two continued to experience difficulties due to limited reading and writing skills.

To support these two members, the learning process included hands-on practice using writing materials, with guidance from Sudarsono Saogo, a YSI field staff member.

The session demonstrated that OMB members’ financial administration skills could be strengthened through direct practice using transactions from their everyday business activities.

Encouraging Regular Financial Record-Keeping

Following the session, OMB Sipaalei Ojuk is expected to maintain regular records of its crab purchasing and sales transactions. These records will help the group track capital expenditures, sales revenue, and business profits.

The agreed follow-up plan includes consistently using purchase and sales receipts starting in October 2026 and continuing thereafter.

Through this learning session, YSI supported OMB Sipaalei Ojuk in strengthening its practical financial administration skills. The ability to record transactions, calculate expenses, and determine net profit is an important part of helping the OMB manage and develop its business activities.