<![CDATA[Abstrak: Karang Taruna Lais Manekat masih belum terbiasa melakukan pencatatan keuangan usaha serta belum memisahkan keuangan rumah tangga dari keuangan usaha ternak. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan ketarampilan mitra dalam menerapkan pembukuan sederhana pada usaha ternak ayam petelur. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan yaitu persiapan, sosialisasi, pelatihan, serta evaluasi menggunakan pre test dan post test untuk mengukur peningkatan pengetahuan dan ketampilan. Kegiatan ini dilaksanakan dalam bentuk penyampaian dan diskusi materi terkait pembukuan sederhana dan praktik pmenyusun pembukuan sederhana dalam usaha ayam petelur. Hasil evaluasi menunjukkan terdapat peningkatan pada pemahaman dan keterampilan mitra, dari 58% (pre-test) menjadi 84% (post-test). Peningkatan tersebut terlihat pada aspek pengetahuan pembukuan keterampilan dalam mencatat transaksi serta kemampuan menghitung biaya pemeliharaan. Kegiatan pengabdian ini efektif dalam meningkatkan kapasitas pengelolaan usaha ternak melalui penerapan pembukuan sederhana serta berpotensi menjadi landasan bagi pendampingan lanjutan menuju usaha ternak yang lebih mandiri dan berdaya saing.Abstract: The Lais Manekat Youth Organization is still not accustomed to keeping financial records for their business and has not yet separated household finances from those of their poultry business. This community service activity aims to improve partners’ knowledge and skills in applying simple bookkeeping to layer chicken farming. The activity was carried out in several stages, namely preparation, socialization, training, and evaluation using pre-tests and post-tests to measure improvements in knowledge and skills. The partners in this activity were a Karang Taruna group consisting of 20 people. The activity was conducted through presentations and discussions on materials related to simple bookkeeping and practical exercises, including the analysis and preparation of simple bookkeeping records for layer chicken businesses, as well as case studies on calculating business costs and revenues, and interactive discussions. Evaluation results showed a significant improvement in the partners’ understanding and skills, with the average score increasing from 58% on the pre-test to 84% on the post-test. These improvements were evident in the areas of bookkeeping knowledge, livestock management techniques, transaction recording skills, and the ability to calculate maintenance costs. Overall, this community service initiative proved effective in enhancing livestock business management capacity through the implementation of simple bookkeeping, and has the potential to serve as a foundation for further mentoring aimed at fostering more independent and competitive livestock businesses.]]>
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