MSME Development Through Simple Bookkeeping, Financial Management and Internal Control Training

Mirna Wati (Sharia Accounting, Faculty of Economics and Islamic Business, State Islamic University of North Sumatra, Medan, Indonesia)
Laylan Syafina (Sharia Accounting, Faculty of Economics and Islamic Business, State Islamic University of North Sumatra, Medan, Indonesia)
Nurwani Nurwani (Sharia Accounting, Faculty of Economics and Islamic Business, State Islamic University of North Sumatra, Medan, Indonesia)

Quantitative Economics and Management Studies
Vol. 5 No. 3 (2024)

This research aims to develop MSMEs in Aek Songsongan Asahan Sub-district through training in simple bookkeeping, financial management, and internal control. This research uses a qualitative research design with a field study approach. Data were collected through interviews, observation, and evaluation. Data analysis used data triangulation, which combines data from various sources. The results showed that the training improved the efficiency and effectiveness of MSME operations, and promoted financial growth and stability. A more detailed discussion compares with previous studies in the last five years that show the positive impact of training in simple bookkeeping, financial management, and internal control on MSMEs. However, this study also explores aspects of sustainability and technology integration that have not been widely discussed in previous studies. This research makes an important contribution in developing MSMEs through human resource capacity building, particularly in the aspects of simple bookkeeping, financial management, and internal control.