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All Journal Assoeltan: Indonesian Journal of Community Research and Engagement
Candra Irawan
Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau, Indonesia
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pelatihan Akuntansi bagi Usaha Mikro, Kecil, dan Menengah (UMKM) Penjualan Ban : Accounting Training for Micro, Small, and Medium Enterprises (MSMEs) Tire Sales Candra Irawan
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 4 No. 1 (2026): Assoeltan: Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.v4i1.1018

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the tire sales sector play an important role in the local economy; however, many of them still experience fundamental problems in financial management, particularly in bookkeeping and the preparation of financial statements. Weak accounting practices limit the ability of MSME owners to understand their actual financial condition and to make rational business decisions. This community service activity aimed to strengthen the accounting capacity of a tire sales MSME through participatory accounting training and mentoring. The service employed a Participatory Rural Appraisal (PRA) approach, which positioned the MSME owner as an active subject in identifying problems, mapping daily transactions, and formulating practical bookkeeping solutions. Data were collected through participatory interviews, direct observation, documentation of transaction records, and reflective discussions. The results indicate a significant improvement in the partner’s understanding and practice of simple bookkeeping, reflected in the ability to systematically record daily transactions and to prepare a basic income statement and balance sheet. The PRA-based approach proved effective in transforming accounting knowledge into sustainable managerial practice because it was grounded in the real context of the business. In conclusion, this community service demonstrates that participatory accounting mentoring can effectively address financial management problems in MSMEs. Scientifically, this program contributes to the development of participatory-based community service models that bridge the gap between normative accounting concepts and practical MSME needs.
Pelatihan Akuntansi bagi UMKM Penjualan Makanan dan Minuman : Accounting Training for MSMEs Selling Food and Beverages Candra Irawan
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 4 No. 3 (2026): Assoeltan: Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.168

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector play a vital role in supporting the local economy, yet they continue to face challenges regarding financial management and record-keeping. This community service initiative aimed to enhance the understanding and skills of MSME operators in bookkeeping and the preparation of simple financial statements that can serve as a basis for business decision-making. The activity was conducted at a food and beverage business located on Jalan Tuanku Tambusai, Pekanbaru City, Riau, utilizing a Participatory Action Research (PAR) approach. Information was gathered through interviews, while the training process employed lectures, discussions, and hands-on practical guidance. The material covered the importance of bookkeeping, daily transaction recording, balance sheet accounting, and profit and loss statements. The results indicate that the guidance provided business owners with a better understanding of the importance of recording transactions and preparing financial statements to assess their business's condition more objectively. The activity also demonstrated that simple bookkeeping helps MSME operators identify revenue, expenses, assets, liabilities, equity, and business profit. Based on the bookkeeping records, the profit for December 2025 amounted to IDR 3,102,760. This initiative underscores that accounting training combined with practical guidance is a crucial strategy for improving MSME financial management capacity and suggests that further development could be achieved through the digitalization of bookkeeping processes.
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