UMKM sector is currently the leading sector of the government. UMKM as contributors to the National Gross Domestic Product (GDP) have an important role in Indonesia's economic recovery. Home Industry or home-based business is one of the alternatives that many people do today, considering that with a touch of technology there are many opportunities that can be used to adapt to changes that occur. The research method uses qualitative methods with a phenomenological approach. The research informants used were home business owners of Japanese cuisine Tomodachi Sushi as the object of research. Data collection was carried out on observation (participant observation), in-depth interviews (in-depth interviews) and documentation. Data analysis is data reduction, data display and conclusion drawing/verification. Test the credibility of the data by triangulation and member check. Finance can be likened to a mirror of the condition of the business being run, financial records require self-discipline to maintain the accuracy of the books. The separation between personal finances to meet daily needs with business capital needs has been carried out although it has not been consistently sustainable, incidentally because of the limited working capital owned and because of the existence of other businesses that are all still being carried out simultaneously. Bookkeeping is done through a practical recording method using the BukuKas application on a smart phone and checks are carried out periodically every 2 (two) weeks considering the importance of knowing cash flow about how financial flows occur, where the source of income is obtained, what costs are incurred, how much total business turnover and how much profit/loss value is obtained.

Pengabdian kepada masyarakat yang dilaksanakan ini bertujuan untuk memperkenalkan akuntansi dasar kepada Ibu-Ibu PKK dan memberikan pelatihan pembukuan sederhana yang akan sangat bermanfaat dalam mempertimbangkan berbagai keputusan keuangan terutama bagi Ibu-Ibu PKK yang juga sebagai pelaku UMKM nantinya dapat diterapkan untuk mendukung keberlangsungan usaha terutama dalam pengelolaan keuangan ditengah situasi sulit yang dihadapi karena pemberlakuan kebijakan PSBB. Diharapkan pelatihan ini dapat memberikan manfaat, inspirasi dan juga motivasi mengingat akuntansi dan laporan keuangan merupakan hal yang krusial dalam penunjang berbagai kegiatan mengingat hampir semua aktivitas kehidupan kita bersinggungan dengan keuangan. Metode pengabdian kepada masyarakat ini diawali dengan materi, diskusi dan praktek pelatihan secara langsung. Program yang dilaksanakan berupa pengenalan akuntansi dasar, pelatihan pembukuan sederhana dan diakhiri dengan menjawab pertanyaan evaluasi untuk melihat efektifitas sebelum dan sesudah pelatihan diberikan.

<p>Era teknologi berkembang pesat dengan segala aspek didalamnya yang selalu <em>update </em>dan syarat persaingan mengharuskan pelaku bisnis senantiasa inovatif dan kreatif mampu melihat setiap peluang usaha. <em>Exclusive Hand-Bouquet and Sash</em> Asagift.id berusaha memaksimalkan peranan <em>d</em><em>igital marketing</em> dalam menjalankan usaha dan berupaya menyelaraskan dengan prinsip pasar modern dalam rangka memenangkan persaingan. Pemanfaatan <em>digital marketing</em> notabene selain dapat menjangkau pasar yang lebih luas dan mampu mendukung efisiensi biaya pemasaran, juga membuat ruang dan waktu pemasaran tidak terbatas. Selain itu <em>digital marketing </em>bersifat <em>real time</em>, sehingga pelaku bisnis dapat langsung memperhatikan minat dan <em>feed back </em>dari pasar yang dituju. Era kehidupan modern yang dinamis dan menjadikan efektif dan efisien menjadi <em>passion</em>, didukung kemudahan akses diberbagai pemenuh kebutuhan selaras dengan peran E-WOM yang membantu proses pihak-pihak yang terlibat didalamnya. Metode penelitian menggunakan metode kualitatif dengan desain penelitian <em>case study</em> tunggal. Pengumpulan data dilakukan pada <em>participant observation</em>, <em>indepth interview</em> dan dokumentasi. Analisis data yaitu <em>data reduction, data display </em>dan<em> conclusion</em><em> drawing</em>. Uji kredibilitas data dengan triangulasi dan <em>member check</em>.</p><p><em>The technological era is developing rapidly with all aspects of it always being updated and competitive conditions require business people to always be innovative and creative and able to see every business opportunity. Exclusive Hand-Bouquet and Sash Asagift.id tries to maximize the role of digital marketing in running a business and strives to align with modern market principles in order to win the competition. In fact, the use of digital marketing can not only reach a wider market and support marketing cost efficiency, but also makes marketing space and time unlimited. Apart from that, digital marketing is real time, so business people can immediately pay attention to interests and feed back from the target market. The era of modern life is dynamic and makes being effective and efficient a passion, supported by easy access to various needs, in line with the role of E-WOM which helps the processes of the parties involved in it. The research method uses qualitative methods with a single case study research design. Data collection was carried out through participant observation, in-depth interviews and documentation. Data analysis, namely data reduction, data display and conclusion drawing. Test the credibility of the data with triangulation and member checking.</em></p>