PELATIHAN PENCATATAN KEUANGAN SEDERHANA BAGI UMKM DI DESA SUMBERKIMA

Gede Widiadnyana Pasek; Gede Widiastina; I Made Mai Noval; Nyoman Suadnyana Pasek

doi:10.55822/absd.v3i2.658

Gede Widiadnyana Pasek SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
Gede Widiastina SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
I Made Mai Noval SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
Nyoman Suadnyana Pasek Universitas Pendidikan Ganesha

DOI: https://doi.org/10.55822/absd.v3i2.658

Keywords: Training, simple financial recording, financial literacy, MSMEs, Sumberkima Village.

Abstract

This community service activity was carried out with the aim of improving the ability of Micro, Small, and Medium Enterprises (MSMEs) in Sumberkima Village to maintain simple financial records systematically and sustainably. The activity implementation method includes three main stages: preparation, training, and mentoring. The approach used was a participatory method with a combination of lectures, interactive discussions, and direct practice using a simple cash book. Evaluation was carried out using pre-test and post-test methods. The results of the activity showed a significant increase in participants' knowledge and skills in maintaining financial records. Before the training, approximately 80% of participants had never kept financial records, whereas after the training, 90% of participants were able to compile a daily cash book that includes records of income, expenses, and the final balance. In addition, participants showed a change in attitude in separating personal and business finances, as well as an increased awareness of the importance of financial records for business decision-making.