Majalah Ilmiah UPI YPTK
Vol. 32 (2025) No. 2

Establishing an Audit-Based Bookkeeping System for Msmes: A Strategic Move Toward Business Sustainability

Bangun Kristianto, Giovanny (Unknown)
Dianningsih (Unknown)
Istiningrum, Farida (Unknown)



Article Info

Publish Date
08 Dec 2025

Abstract

MSMEs represent a strategic sector in the national economy, contributing approximately 60% to the GDP and absorbing more than 97% of the workforce. However, most MSMEs face serious challenges in financial management, such as the absence of a structured bookkeeping system, low accounting literacy, and minimal internal control. This community service initiative aims to enhance the understanding, skills, and practices of audit-based bookkeeping among MSMEs affiliated with ASPIKMAS in Banyumas Regency. The implementation methods include outreach, training, mentoring, and participatory evaluation, involving lecturers and students as facilitators. The results show that MSME partners participated enthusiastically in the program, with the main challenges identified as limited access to capital, weak financial record-keeping, and suboptimal digital marketing strategies. The implementation of automated Excel templates, mobile-based financial recording applications, and education on basic internal auditing emerged as practical solutions tailored to the partners’ needs. This program contributes to improving financial literacy, strengthening competitiveness, and promoting more transparent and sustainable business practices.

Copyrights © 2025






Journal Info

Abbrev

jmi

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Jurnal Majalah Ilmiah UPI YPTK adalah jurnal yang diterbitkan oleh Universitas Putra Indonesia, YPTK, Padang Sumatera Barat, Indonesia. Jurnal ini menerbitkan karya yang memajukan pengetahuan tentang teori, praktik, dan penelitian di bidang multidisiplin ilmu. Penelitian ini bertujuan untuk ...