Peningkatan Literasi Pencatatan Akuntansi UMKM: Kelompok Usaha Bersama Mina Sejahtera di Desa Hangtuah

Abstract

This community service activity aims to improve accounting record literacy among Micro, Small, and Medium Enterprises (MSMEs) members of the Mina Sejahtera Joint Business Group (KUB) in Hangtuah Village, Kampar Regency. The main problem faced by the partners is the limited understanding and implementation of systematic financial record keeping, which makes it difficult for MSME actors to monitor business performance and financial conditions. The implementation method used an educational and participatory approach through several stages, including preparation, training implementation, and evaluation. The training activities involved 14 participants and focused on introducing simple bookkeeping, cash inflow and outflow records, and basic profit–loss calculations. The results of the activity indicate an increase in participants’ understanding of the importance of recording financial transactions and managing business finances more systematically. This activity also increased participants’ awareness of separating personal and business finances. Therefore, continuous mentoring is recommended to ensure the sustainability of accounting record practices among MSME actors.