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This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.

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.

In Indonesia, micro, small, and medium enterprises (MSMEs) have long been recognized as a very important business sector due to their various real roles in the economy. However, MSMEs often face many obstacles in running their businesses. More incentive support from various parties, especially the government, is needed for the development of MSMEs. In order to overcome the problems faced by MSMEs and support their sustainability, a KKU (Business Field Study) activity was carried out by Group 15 at the KKU-11 of the Institute of Technology and Business (ITB) Adias Pemalang at the MSME “Ev_Kids Product.”After conducting an observation phase, several problems faced by the SME were identified, including the lack of social media for marketing, failure to calculate the Cost of Goods Sold (COGS) and maintain simple accounting records, absence of a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, receipt books, and product attributes. Additionally, the SME had never produced a production video or promotional video.After conducting the observation phase, KKU actors formulated several business development assistance programs, namely creating social media accounts, calculating the Cost of Goods Sold (COGS), creating simple bookkeeping, creating a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, note books, and product attributes in the form of hangtags. They also created production videos and promotional videos.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

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.

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.

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.

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.

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.