Simple Financial Recording Training for Local Industry Players

Abstrak

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic growth and employment in Indonesia. However, many MSMEs still face challenges in managing financial records properly and systematically. Limited financial literacy, lack of accounting knowledge, and low adoption of bookkeeping practices often result in poor financial management, inaccurate business decisions, and limited access to financing. This community service activity aimed to improve MSME financial literacy and bookkeeping skills through simple financial recording training based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program was conducted in Mangkukusuman Village, Tegal City, involving 30 MSME owners from various business sectors. The activity used a participatory and practice-based approach consisting of training, mentoring, and evaluation stages. The training included lectures, discussions, simulations, practical bookkeeping exercises, and the introduction of digital accounting applications. The results showed significant improvement in participants’ understanding of financial recording and business financial management. Most participants were able to prepare simple financial reports independently and demonstrated greater awareness regarding the importance of separating personal and business finances. Overall, the program successfully strengthened MSMEs’ financial management capacity and business accountability.