Pengelolaan Keuangan dan Pembukuan Keuangan Usaha pada Masyarakat di Desa Kayakah

Abstract

Stunting is a chronic nutritional problem that remains a serious challenge in public MSMEs in Kayakah Village, Hulu Sungai Utara Regency, are vital local economic drivers, yet many faces financial management challenges due to unsystematic recording and the mixing of personal and business funds. This community service aims to enhance the community's knowledge and skills in simple financial management and bookkeeping to support business sustainability and development. The implementation method employed a participatory approach involving lectures, Q&A sessions, practical simulations of transaction recording (income, expenses, profit/loss), and direct mentoring,,. Results indicated an increased understanding of separating personal and business finances and technical proficiency in preparing simple financial reports. The evaluation process involved observing participant enthusiasm during practice sessions and assessing their ability to conduct independent bookkeeping. The outputs include simple business bookkeeping documents and improved managerial capacity for MSME actors. It is concluded that this activity successfully equipped entrepreneurs with the financial literacy necessary to support future business growth