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This community service initiative aims to enhance the managerial capacity and digitalization skills of MSME owners in Mencirim Village, East Binjai. Initial observations revealed five structural issues: weak financial record-keeping, conventional marketing strategies, minimal use of social media for promotion, lack of brand identity, and limited understanding of pricing strategy. The methodology employed a Participatory Action Approach (PAA), encompassing needs identification, structured training, practical workshops, and six weeks of intensive mentoring for 25 MSME participants. Results indicate a substantial increase across all measured indicators: 84% of participants implemented simple bookkeeping, 76% actively used social media for promotion, 72% developed brand identities, and 80% demonstrated improved pricing strategies all surpassing the established targets. Wilcoxon Signed-Rank Test confirmed statistical significance (p < 0.05). The program also fostered entrepreneurial mindset shifts, the formation of local business networks, and the emergence of community-based local leaders. Continuous mentoring and cross-stakeholder collaboration are recommended to sustain long-term economic impact.

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

MSMEs in Ciawi village generally conduct transactions in their business only relying on simple work and through direct buying and selling transactions and there is no recording system that complies with bookkeeping regulations in accounting or only debit credit, so it is very difficult to know the details of cash in and cash out. The service method used is the ABCD Method (Asset-Based-Community-Driven) by accompanying participants to delve deeper into digital marketing and training MSMEs in cash flow-based bookkeeping, including: cash flow, income statement, capital change report, cost of goods sold, and break event point (BEP) digitally. The results of this digital marketing mentoring and cash flow-based bookkeeping preparation are able to prove that MSMEs in Ciawi village can know the details about digital marketing and digital finance regarding the calculation of financial reports, especially knowing the actual profit and loss report, and cash flow of cash expenditures and cash income.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable

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.

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.

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.

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 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.

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 and Small Businesses play an important role in the progress of a region because the existence of MSMEs can absorb labor, thereby contributing significantly to reducing unemployment. Bengkulu Province has many MSMEs operating in various fields, but there are still many deficiencies in MSMEs in Bengkulu Province. One of them is that small business owners still underestimate the importance of bookkeeping and do not separate personal assets from business assets. Most of them tend to make decisions based on intuition and experience. The aim of Community Service Implementation (PKM) activities through simple bookkeeping training for small business actors is so that they can make systematic and orderly bookkeeping, so that income, expenses and profits can be measured, and business development can be known. The service implementation method was carried out three times with each meeting with different MSMEs. Each meeting consists of 30-40 MSMEs so that in total 100 MSMEs receive training. The results of this activity show an increase in the knowledge and skills of business actors in running their businesses through simple bookkeeping that is easy to implement, thereby increasing their motivation to work.      

Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.

Financial management is very crucial in practice, both personal and business financial management. This is very important, especially for MSMEs, because poor financial management will have an impact on bookkeeping and make income and expenses confusing, especially if the business being run has started to increase in sales. Financial recording is an important thing but is often underestimated even though there are many benefits that entrepreneurs get by recording financial reports. There are many reasons why a business has not recorded financial reports properly, such as a lack of insight into what it is like to make or record its own financial reports and there are no resources that can handle it, as is also felt by the entrepreneur who owns the Tunas Sari semprong located in Rengasdengklok-Karawang. Starting from this, in this community service, we aim to provide basic training in simple financial recording to improve the performance of entrepreneurs' businesses. Apart from the manual, we also provide understanding in operating financial records using a digital application in the form of BukuKas which can be installed on business people's smartphones. This makes it easier for entrepreneurs to operate financial reports. With knowledge of financial reports, we can easily find out our income and expenses and can be used as evaluation material in improving business performance and developing the business we own. From the results of this training, it is hoped that entrepreneurs will be able to record simple financial reports and be able to operate the BukuKas application to make recording easier.

One of the most important business sectors for Indonesia's economic development is Micro, Small and Medium Enterprises (MSMEs). The purpose of community service activities to train simple bookkeeping for entrepreneurial women in the Malay Village of Kota Piring is to be able to make simple bookkeeping so that they are orderly in carrying out financial records, so that expenses, income and profits can be seen. The method used is by way of training. The result obtained from this activity is to increase the ability and competence regarding new insights in running their business through simple bookkeeping that is easy to apply.