OPTIMALISASI PEMBUKUAN SEDERHANA BAGI UMKM DI DESA PENGUDANG

Abstrak

Limited transaction recording and the lack of separation between business and personal finances present challenges for micro, small, and medium enterprises (MSMEs) in Pengudang Village, Bintan Regency. This community service activity aimed to assist MSME operators in preparing simple bookkeeping records as a basis for recording transactions and understanding business finances. Three businesses participated: Kube Delima operated by Ms. Mariani, a fish floss business operated by Ms. Nurbayah, and an anchovy floss business operated by Ms. Maryani. The activity involved interviews to identify needs, an introduction to the benefits of bookkeeping, and training and assistance in manual recording. The assistance session took place on November 2, 2024, at the Group 5 community service post in Pengudang Village. The outputs comprised simple bookkeeping worksheets covering cash records, production cost calculations, and income statements. Participants showed enthusiasm, although limited basic bookkeeping knowledge and inconsistent daily recording remained challenges. The activity provided an initial recording tool for the participating businesses, while sustained use requires continued assistance and periodic monitoring. The findings are descriptive and are not supported by quantitative measurements of changes in bookkeeping skills or financial performance