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Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Perkembangan teknologi mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai menerapkan pencatatan keuangan berbasis digital. Namun, masih terdapat pelaku UMKM yang mengalami kesulitan dalam melakukan pengelolaan keuangan usaha secara terstruktur. Permasalahan tersebut ditemukan pada UMKM Ubi Cilembu Madu Oven Lumintu dan Warung Madura Sembako Amanda di wilayah Condongcatur yang masih menggunakan pencatatan manual dalam kegiatan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan berbasis digital menggunakan Microsoft Excel dan aplikasi BukuWarung. Metode pelaksanaan kegiatan dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Kegiatan dilaksanakan pada tanggal 17 April 2026, 5 Mei 2026, dan 20 Mei 2026. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami pentingnya pencatatan keuangan usaha secara teratur serta mampu mencatat pemasukan dan pengeluaran usaha menggunakan Microsoft Excel dan aplikasi BukuWarung. Penggunaan Microsoft Excel membantu UMKM Ubi Cilembu dalam melakukan pencatatan keuangan sederhana secara lebih rapi, sedangkan aplikasi BukuWarung membantu Warung Madura dalam mengelola transaksi usaha dan pencatatan hutang pelanggan secara lebih praktis. Kegiatan ini membantu pelaku UMKM dalam melakukan pencatatan keuangan usaha secara lebih teratur dan mudah dipahami.

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.

Transformasi digital dalam sistem pembayaran telah mengubah lanskap pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan mengeksplorasi pengaruh penggunaan pembayaran digital terhadap praktik pengelolaan arus kas dan transparansi keuangan UMKM. Pendekatan kualitatif dengan desain studi kasus multipel diterapkan, melibatkan 14 pemilik/manajer UMKM di Kota Semarang yang dipilih melalui purposive sampling. Data dikumpulkan melalui wawancara semi-terstruktur, observasi non-partisipan, dan analisis dokumen, kemudian dianalisis menggunakan kerangka Miles, Huberman, dan Saldaña. Hasil penelitian mengungkapkan bahwa pembayaran digital mentransformasi pengelolaan arus kas melalui percepatan settlement (85,7%), otomatisasi pencatatan (92,8%), dan peningkatan efisiensi biaya (78,6%). Transparansi keuangan meningkat melalui ketersediaan audit trail digital (100%), pemisahan keuangan pribadi-usaha (71,4%), dan akurasi pencatatan (85,7%). Permintaan pelanggan dan kemudahan penggunaan menjadi pendorong utama, sementara gangguan konektivitas dan keterbatasan literasi digital menjadi penghambat. Penelitian ini memperkaya literatur adopsi fintech dengan perspektif kualitatif mengenai dampak pasca-adopsi pembayaran digital terhadap pengelolaan keuangan UMKM.

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.

Toothpick MSMEs in Tegal Jaya Hamlet, Batumarta I Village, still face challenges in product marketing and business financial management. Product marketing has not utilized social media due to limited knowledge and skills of MSME owners, while business financial records have not been systematically recorded despite the separation of personal and business finances. This mentoring activity aims to increase the capacity of MSME owners to utilize social media as a promotional tool and implement simple financial records. The implementation method includes socialization, interviews, training, and direct mentoring focused on creating social media promotional content and recording business income and expenses. The results of the activity indicate an increase in understanding and skills of MSME owners in using social media for product promotion and compiling financial records in a more orderly and systematic manner. This mentoring is expected to increase marketing effectiveness, support more planned business management, and encourage the sustainability of toothpick MSMEs in Tegal Jaya Hamlet.

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.

Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economic development. However, many MSMEs still face challenges in managing financial records and adapting to digital marketing, including the Cilor Maklor MSME in Argomulyo Village. The Cilor Maklor MSME in this location is one of the micro-enterprises that requires capacity building in both aspects. The main objective of this community service is to assist the Cilor Maklor MSME in understanding and implementing simple financial record-keeping methods and in improving its marketing capabilities through digital marketing, so that the MSME can adapt to current developments and expand its market reach. The method used in this activity includes three stages, namely: 1) MSME Survey, 2) Training and Mentoring, and 3) Evaluation. The results of the community service show an increase in MSMEs' knowledge, understanding, and skills in recording simple financial reports and in marketing products through digital platforms. In addition, this community service activity also has a positive impact on business capacity development and the sustainability of MSMEs.

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

Penelitian ini bertujuan merancang sistem informasi penjualan berbasis web untuk meningkatkan efektivitas pencatatan transaksi pada Toko Bangunan Subur Kaliwungu yang sebelumnya masih dilakukan secara manual. Permasalahan utama yang dihadapi meliputi pencatatan yang tidak efisien, kesulitan pencarian data, serta kurangnya ketepatan dalam laporan keuangan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan Research and Development (R&D) menggunakan model Prototype. Sistem dikembangkan dengan menerapkan metode akuntansi berbasis Akrual (Accrual Basis) agar laporan keuangan dapat disusun lebih akurat dan real time. Hasil penelitian menunjukkan bahwa sistem ini mampu mencatat transaksi penjualan dan pembelian, mengelola data barang dan pelanggan, serta menyajikan laporan penjualan dan laporan keuangan secara digital. Fitur tambahan seperti histori transaksi, informasi stok barang, serta perhitungan laba rugi juga membantu pemilik toko dalam pengambilan keputusan. Implementasi sistem memberikan dampak positif, di antaranya peningkatan efisiensi, keakuratan data, dan kemudahan monitoring aktivitas penjualan.

Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas

This community service program aims to empower UMKM Keripik Wulan 008 in Panimbang Jaya Village through a series of activities focusing on business capacity enhancement. The program was initiated to address challenges faced by the business, such as limited product innovation, lack of branding, insufficient digital marketing strategies, and suboptimal financial management. To overcome these issues, the program adopted a participatory approach consisting of several stages: field observation to identify core problems, training sessions to improve knowledge, workshops for practical application, and direct mentoring to ensure implementation. Key activities included product innovation by introducing new flavor variants and designing more attractive packaging, strengthening brand identity through the creation of professional logos and labels, and expanding marketing reach via social media and marketplace platforms. Additionally, Excel-based financial recording training was provided to simplify cash flow monitoring and basic financial reporting. The team also assisted in preparing a proposal for production equipment support to increase production capacity. Evaluation results demonstrated significant improvements in product quality, stronger brand identity, and more modern and effective marketing strategies. Overall, this program has proven to be effective in enhancing the competitiveness of UMKM Keripik Wulan 008 and is expected to serve as a sustainable empowerment model for small businesses, thereby contributing to local economic development.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

This community service activity focuses on improving financial recording practices at Maya Fruit Shop, an MSME in Palangka Raya City, which previously relied on manual bookkeeping. The main objective of this activity is to help business owners switch to a more efficient and accurate digital financial recording system using the cashier application and Manager.io. The method used is Participatory Action Research, which is carried out based on transactions for three months through the stages of preparation, implementation, and evaluation. The results of the mentoring showed a significant improvement in business owners' understanding and ability to manage financial records, reducing administrative errors, and enabling the preparation of more accurate financial reports. These improvements increased the owner's confidence in making business decisions and strengthened the financial resilience of the business.

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.