TGO Journal of Community Development
Vol. 4 No. 1 (2026): January - June

Digital Financial Recording System for Culinary MSMEs

Sepbeariska Manurung (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Nelly Ervina (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Musa Fernando Silaen (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Liper Siregar (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Christine Dewi Nainggolan (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Christine Loist (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)



Article Info

Publish Date
24 May 2026

Abstract

This study aims to analyze the effectiveness of implementing a simple digital financial recording system in enhancing financial transparency and decision-making in culinary Micro, Small, and Medium Enterprises (MSMEs). The study was conducted at Lynn’s Kitchen, a growing culinary MSME facing challenges in unstructured and manual financial management. A community-based intervention approach was applied through pre-survey, training sessions, on-site mentoring, and continuous monitoring. The results show significant improvements in financial literacy and technical skills. Participants’ understanding of basic accounting increased from 25% to 82%, while their ability to operate the digital recording system reached 85% with an accuracy level of 90%. In addition, 80% of participants were able to independently prepare simple financial reports. The implementation also had a direct impact on business practices, where the owner began making data-driven decisions related to pricing strategies and cash flow planning. This study demonstrates that a simple and accessible digital financial recording system, combined with intensive mentoring, can effectively improve financial transparency and support better decision-making in small-scale culinary MSMEs.

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Journal Info

Abbrev

jcd

Publisher

Subject

Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Description

TGO Journal of Community Development is a community service scientific journal published by Trescode Green Organization. The focus and scope of this journal are the fields of business and economics, social, agriculture and fisheries, religion, application of technology, community empowerment and ...