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This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.

Mentoring activities for MSMEs engaged in snacks, namely tempeh chips. Production activities are carried out every day because of the many enthusiasts and consumers who like the products of the Mak Ribut Tempeh Chips MSME. The purpose of this activity is to The purpose of this activity is to provide assistance for business development in MSMEs by identifying problems that exist in MSMEs, and trying to provide alternative solutions. After conducting the observation stage, several problems were found faced by MSMEs, including not having a business profile, not having a logo, not having a promotional Banner, not having a packaging sticker, not having a stamp, not having promotional media in the form of product photos, production videos and promotional videos, not having a social media account, not knowing the calculation of HPP, and not having simple financial records. During the mentoring activities that created a series of activities that resulted in several programs and after analyzing the UMKM Keripik Tempe Mak Ribut produced a positive impact on UMKM owners such as having a business profile that is useful as a business identity, logo, Banner, packaging stickers that are useful for introducing product brands, stamps, product photos, production videos, promotional videos, social media accounts, as a promotional media in marketing their products, and updates on gmaps so that consumers know the location of the business. Calculation of HPP (Cost of Goods Sold) so that UMKM know how much profit is obtained, as well as simple bookkeeping so that business finances are organized and not mixed with personal finances.

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.

The community service program (PKM) carried out for women entrepreneurs in Klinting Village, Somagede District, Banyumas Regency. The program mainly aims to improve community understanding of business financial management and increase access to capital in formal financial institutions. The objectives of the PKM are achieved through socialization on business financial management and strategies for obtaining efficient capital in formal financial institutions as well as simple bookkeeping training. Through these PKM activities, the awareness of women entrepreneurs in Klinting Village about the importance of effective business financial management and financial records is expectedly increased. Women entrepreneurs were given insight into external capital sources from formal institutions, namely banks, and were introduced to effective strategies for obtaining capital from banks. In addition, entrepreneurs in Klinting Village also gain insight into the risks of informal and illegal loans, as well as how to utilize financial technology, such as digital wallets, to support their business operations. This program is expected to be able to reduce the dependence of women entrepreneurs on informal loans, encourage business sustainability, and build economic independence for the Klinting Village community. In the long term, this program has the potential to strengthen family economic stability while creating inclusive and sustainable business growth

Batik is the identity and characteristic of the Indonesian nation. Many regions in Indonesia have batik with unique characteristics, rich in various types and batik motifs in each region. The motifs always evolve with the times. Sidoarjo is one of the districts in East Java which has a wide variety of culture, arts and batik motifs. Batik in Sidoarjo has various kinds of flora and fauna motifs. Batik Lintang Sari Kenongo is a typical batik business from Sidoarjo. The products are written batik, stamped batik and printed batik. Kenongo batik has its own characteristics in the motifs on each piece of cloth which distinguishes it from various batiks in Sidoarjo so that it can be more easily recognized, especially the one that has long been famous, namely the bayeman motif. Lintang Sari Kenongo Batik tends to use floral motifs that express beauty, peace and fertility. The bayeman motif itself was formed from the creation of craftsmen who saw spinach plants around their house, this indicated that the land in Sidoarjo was very fertile, so it was used as proof of the name of the bayeman batik motif in Lintang Sari Kenongo batik, the craftsman patented this motif to become the standard motif that Lintang Sari Kenongo batik has to this day. Batik Lintang Sari Kenongo, which is a partner for PkM activities, has problems in terms of digital marketing and bookkeeping. So in this PkM activity training and mentoring are carried out regarding this matter. Community service activities have been carried out well, and partners have understood the basics of digital marketing, especially through Instagram and simple bookkeeping. It is hoped that the results of this activity will have the maximum impact on increasing sales of Lintang Sari Kenongo batik.

This Community Service Program (PkM) was motivated by the low quality of administrative order in the bookkeeping and document management system of Dasawisma Anggur Merah 3 RT 08, Bukit Timah Village, characterized by unsystematic data recording, weak documentation practices, and limited understanding of accountable and organized administration. The objective of this program was to strengthen the capacity of Dasawisma in implementing orderly administration through the development of structured, transparent, and sustainable bookkeeping and documentation systems. The method applied was a participatory community organizing approach, implemented through socialization, technical assistance, simple bookkeeping training, hands-on documentation practices, and participatory evaluation. The results indicate a significant improvement in the understanding of Dasawisma members regarding the importance of administrative order, behavioral changes in record-keeping and document management, the establishment of a more structured bookkeeping system, and the emergence of collective awareness of administration as a foundation for program planning and decision-making. In addition, local leaders (local leaders) emerged as driving forces in strengthening administrative management and institutional capacity. This program contributes to the creation of more professional, accountable, and sustainable governance of Dasawisma organizations in community-based empowerment initiatives.

Community service activities are carried out in Gunung Putri Village, Gunung Putri District, Bogor Regency. This activity aims to provide support and solutions to the challenges faced by Micro, Small and Medium Enterprises (MSMEs), especially in terms of improving product quality, business management, and market access through training programs, and community counseling. The communities involved can gain new knowledge and skills that can improve the competitiveness of their businesses. These activities include digital marketing training, simple financial bookkeeping, and strengthening local and online marketing networks. In addition, the sustainability of MSME businesses is the main focus, by providing an understanding of the importance of product innovation, knowing the basics and procedures for conducting digital bookkeeping and financial reporting and efficient resource management. The expected result of this community service activity is the creation of MSMEs that are more independent, highly competitive, and able to adapt to technological developments including in terms of financial management. The long-term impact of this program is expected to contribute to the improvement of the local economy in the region.

Firms big and small that can weather the economic storm will be able to hire more people and put more people out of poverty. Lacking proper asset segregation, small and medium-sized firms in Medan's Kampung Baru, Maimun District, tend to skimp on accounting. Intuition and expertise continue to guide the decision-making process for the majority of these heavy traders. One goal of PKM in basic accounting courses for SMBs is to teach students how to perform accounting in a way that is both methodical and crucial for measuring revenue, expenses, and profits. to keep up with the company's progress. In the Medan Maimun District of Kampung Baru Village, there are three steps to carrying out community service: conducting interviews and field observations, training, and mentoring and monitoring. Increased work motivation is one possible outcome of this activity's success in expanding participants' understanding of basic accounting and bookkeeping principles and practices.

This community empowerment activity was carried out in Kelungkung Village, Batulanteh District, Sumbawa Regency. Based on the results of the activity community service activities with the theme “Google My Business Assistance Training and Sahabat UMKM to Improve Marketing in the Digital Age for Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency. Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency” that have been carried out, can be concluded as follows: 1) Participants already have additional marketing through online media and how to use it to market the products of small and medium products in Kelungkung Village through Google My Business and Sahabat UMKM. 2) The participants of small and medium business actors get a method of management techniques on how to marketing products through online media. Small and medium business owners in Kelungkung Village know how to do simple bookkeeping

According to the Central Statistics Agency (BPS), the level of education and welfare in the family greatly influences the quality of human resources in Indonesia. Therefore, efforts to strengthen family functions, such as increasing parental education and social welfare programs, are key in accelerating national development. This increase in human resources includes knowledge and skills in processing agricultural products, especially rambutan fruit, crystal guava and longan into processed food products with higher selling value such as chips. Apart from that, this program also trains them in creative product packaging, marketing, bookkeeping, simple financial management, and the use of digital technology, including online learning applications and social media. With these skills, they are expected to be able to contribute to improving the family's economy, as well as opening up new business opportunities that support financial independence.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

This service aims to provide education and understanding of simple bookkeeping in business financial management. This service was carried out at MSMEs Warung Makan Mbak Tari located in Argomulyo Village, Sedayu District, Bantul Regency, Yogyakarta and Warung Soto Seger Bu Tini located in Sumbersari Village, Moyudan District, Sleman Regency, Yogyakarta. The methods used in this service are 1) Observation 2) Training, 3) Evaluation. The results of this service show that MSME actors understand simple bookkeeping so that they can manage their finances properly

This community service activity aims to increase the understanding and skills of MSME players in carrying out simple, effective financial records. This training focuses on recording cash, calculating profits and losses, and separating personal and business finances. This program is aimed at MSMEs Pop Chicken and Rudi meatballs in Argumulyo Village, Sedayu District, Bantul Regency, Yogyakarta, and will be implemented from 26 August to 14 September 2024. The methods used in this activity are surveys, training and counseling, and evaluation. they are carried out through a post-test to measure the understanding of MSME players before and after training in understanding the importance of simple bookkeeping. The results of this activity show that MSME players better understand the importance of neat and structured bookkeeping and are aware of the financial risks that may occur if recording is not done properly.

The support for MSMEs (Micro, Small, and Medium Enterprises) is carried out through two different activities focused on business legality and the introduction of simple bookkeeping. First, a mentoring program for the use of the Buku Warung app helps MSMEs manage financial reports flexibly and efficiently. Through this training, MSMEs can record finances via a mobile app instead of manually, allowing for more consistent and streamlined record-keeping. Second, a mentoring program for obtaining a Business Identification Number (NIB) guides MSMEs in understanding the importance of NIB and the process to acquire it, which can open up access to funding and boost their economic growth. These two programs aim to strengthen MSMEs’ capacity in operational efficiency and business legality.

Bookkeeping is an important part of running a business. This simple bookkeeping assistance and training activity was carried out in Argomulyo Village, Sedayu District, Bantul Regency, Yogyakarta Region by taking 2 samples of MSME actors, namely “Grocery Store” owned by Mrs. Ina and “angkringan soto” owned by Mrs. Yuningsih. Based on the results of interviews and observations that have been made, there are several problems of these MSME business actors, which are almost the same, including that MSME actors have not made financial records consistently and there is no separation of records between business capital and personal finances. Therefore, from these problems, assistance and training in making simple bookkeeping have been carried out using materials consisting of modules related to MSME financial accounting. Assistance and training in bookkeeping for MSME actors in Argomulyo Village aims to improve the ability of MSME actors to manage their business finances. The method used for this community service activity is to provide training in bookkeeping and mentoring the material provided consists of modules that are guided by MSME financial accounting. The result of this activity is that with the training and mentoring activities related to simple bookkeeping, MSME actors already know the importance of implementing simple bookkeeping in their business and can distinguish between business capital and personal finances

Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.

The aim of this community service program is to provide assistance and education to the community in Kiera Hamlet, Southwest Maluku Regency regarding recording financial transactions in simple bookkeeping in accordance with applicable financial accounting standards. This program will take place on Saturday 3 to face in Kiera Hamlet, Moa Island, Southwest Maluku Regency. This activity was carried out with the presence of all Kiera hamlet staff, chair of the church congregation council. Church staff, village community and home base lecturers as well as students of the PSDKU Accounting study program, Southwest Maluku Regency. The method used in this activity is a participatory learning method. After carrying out this service, the community will gain knowledge about bookkeeping in managing finances so that the recording process can be carried out regularly.

Salamsari Village is a village located in the southern part of Boja District, Kendal Regency. This village is located in the highlands of Kendal Regency where the majority of Salamsari village residents work as agricultural laborers and traders. Most of the food processing businesses are housewives. Several business actors who named their group joined the name Jajanan Khas Ndeso which sells several processed snacks including: various criping (criping cassava, banana, taro, breadfruit, etc.), various peyek (peyek nuts, anchovies, dele, etc.), kembang goyang, cendol savory, widaran, tempe chips, lumpit, and others. The aim of this activity is to improve financial management in the Ndeso Typical Snacks business group in Salamsari Village, Boja District, Kendal Regency. In running their business, they have not managed it well, meaning that in terms of administration, there has been no proper and correct recording. For some business actors, there are even bookkeeping or financial management that is still mixed up with their household finances, so they cannot know for sure how much profit they have earned from the business, as well as difficulties in knowing the development of the business they are running. Based on this, the service team has an interest to carry out outreach related to financial management, including about bookkeeping which must be separate from household finances, as well as simple reporting with related businesses. So that you can know the profits and financial position so that you can determine the direction of business development better and increase. We will publish the output targets from this trial in national journals, HKI, YouTube and through mass media.

Bookkeeping administration is an important aspect in waste bank activities because it has the benefit of recording and carrying out complete and detailed reporting within a certain time period, so that there are no differences in calculations between customers and the Waste Bank management. The importance of bookkeeping administration in managing the Waste Bank (recording the entry and exit of each type of waste managed by the Waste Bank), can help optimize waste management and increase the effectiveness of waste management. Simple bookkeeping (in the form of Socialization) was introduced in the transaction cycle at the Bank Sampah "Sami Berkah", Kelurahan Meteseh, Kecamatan Tembalang, Semarang (making a Chart of Account, Journal from proof of transactions, posting to the ledger and subsidiary books, up to making Financial Reports). The administrative management of the Bank Sampah Sami Berkah has met the minimum requirements of the Dinas Lingkungan Hidup, starting from books, officers, waste reception schedules, until the waste deposited has been sorted by customers/members. Likewise, the duties and responsibilities of waste bank management officers are in accordance with the job and description of the organizational structure. The proposed use of the information system at the "Sami Berkah" Waste Bank is the use of an Android-based application or web system (mobile web access) in order to accommodate the need for faster and easier information access for customers/Members and Waste Bank managers, as well as being able to overcome the Bank's operational problems. Waste starts from customer registration, savings transaction processes to reporting, efficiently and with integrity. and easy to manage by admins and monitored by users directly.