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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.

Many Micro, Small and Medium Enterprises (MSMEs) still use manual recording in today's digital era. MSME businesses must realize the importance of digital financial records through bookkeeping applications. This can help MSME owners record financial transactions and make it easier for them to recap the sales of goods they sell through the BukuWarung application. The purpose of this community service is to conduct training and mentoring using the simple BukuWarung application to record financial transactions. This paper method uses a qualitative methodology. MSME owners of Selling Rice Shops in Soreang District, Bandung Regency participated in this training. This activity equips MSME owners with the ability to use the BukuWarung application, make transactions in it, find out the cost of goods sold, record financials, and make financial reports.

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.

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.

The objection of this activity is for UMKM (Small Business Entity) in Kelurahan Lamaru. We are doing asistency for SME “Kelapa Jelly” owned by Bu Heni in Jalan Sosial Dalam RT 19. The Problem which should be solving were she didn’t have any financial report and lack of marketing strategy in social media at digital era.

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.