Ikrar : Jurnal Pengabdian Kepada Masyarakat
Vol 2 No 1 (2026)

OPTIMALISASI PENGELOLAAN KEUANGAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MELALUI EDUKASI PERHITUNGAN KEWAJIBAN ADAT DI DESA PULAU RAJA KABUPATEN BANYUASIN

Riani Widyaswara (Sekolah Tinggi Ilmu Hukum Sumpah Pemuda)
Rena Syilvia (Sekolah Tinggi Ilmu Hukum Sumpah Pemuda)
Rusmini (Sekolah Tinggi Ilmu Hukum Sumpah Pemuda)
Andi Candra (Sekolah Tinggi Ilmu Hukum Sumpah Pemuda)
Ogi Meita Utami (Politeknik Negeri Sriwijaya)



Article Info

Publish Date
18 Jun 2026

Abstract

This community service program was conducted to improve the understanding of MSME actors in Pulau Rajak Village, Banyuasin Regency, regarding the importance of simple and measurable financial management, particularly in fulfilling customary obligations within the community. MSME actors often face difficulties in separating business income, operational costs, household needs, and social or customary obligations. This condition may affect business sustainability when customary obligations are not calculated based on proportional economic capacity. This program aims to provide education on how to calculate income, expenses, net profit, and fund allocation for customary obligations in a simple manner. The methods used include counseling, interactive discussion, financial calculation simulations, and evaluation of participants’ understanding. The results show an increase in participants’ understanding of financial recording, separation of business capital and personal needs, and the calculation of customary obligations based on real economic capacity. This program is expected to help MSME actors maintain a balance between respect for customary values and business sustainability.

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Journal Info

Abbrev

ikrar

Publisher

Subject

Description

Ikrar : Jurnal Pengabdian Kepada Masyarakat merupakan jurnal nasional yang menyajikan hasil kegiatan pengabdian dan pemberdayaan masyarakat dalam perspektif multidisipliner, mencakup bidang pendidikan, humaniora, sosial, serta disiplin ilmu terkait lainnya. Kegiatan pengabdian kepada masyarakat ...