UMKM development in Serdang Bedagai Regency is still constrained by weak financial governance and the mixing of personal and business funds. This community service program aimed to improve UMKM capacity through basic accounting training and strengthening financial literacy. The implementation method involved coordination with local government agencies, partner needs mapping, interactive workshops on bookkeeping and profit-loss analysis, and post-activity evaluation. The evaluation results showed a significant improvement in financial understanding, with 98% of participants providing positive feedback regarding the usefulness of the material and mentoring satisfaction. This program succeeded in equipping UMKM owners with healthy, transparent, and accountable financial governance instruments to support their business sustainability and independence.
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