Abstract
Tukang banten or also known as Sarathi banten is someone who has the obligation and responsibility to prepare offering facilities related to ceremonies performed by Hindus. Mrs. Dewa Ayu Astiti is one of the sellers of offerings as well as Sarathi or artisan offerings, which has been occupied since 2012 located in Ds. Kapal, Kec. Mengwi, Badung. There are several partner problems related to business management, namely not making financial records, not has a promotion system to market its products, and the layout for managing offerings is not yet regular. The types of activities undertaken to assist Sarathi are providing training and assistance in simple financial recording and assistance in product marketing as well as assisting in the procurement of the necessary infrastructure. The purpose of this service activity is to increase the understanding of partners regarding business financial records and marketing, as well as increase the production capacity of their businesses. The result of this activity is an increase in assets, business turnover, total production and an increase in the number of workers.
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