<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector play a vital role in supporting the local economy, yet they continue to face challenges regarding financial management and record-keeping. This community service initiative aimed to enhance the understanding and skills of MSME operators in bookkeeping and the preparation of simple financial statements that can serve as a basis for business decision-making. The activity was conducted at a food and beverage business located on Jalan Tuanku Tambusai, Pekanbaru City, Riau, utilizing a Participatory Action Research (PAR) approach. Information was gathered through interviews, while the training process employed lectures, discussions, and hands-on practical guidance. The material covered the importance of bookkeeping, daily transaction recording, balance sheet accounting, and profit and loss statements. The results indicate that the guidance provided business owners with a better understanding of the importance of recording transactions and preparing financial statements to assess their business's condition more objectively. The activity also demonstrated that simple bookkeeping helps MSME operators identify revenue, expenses, assets, liabilities, equity, and business profit. Based on the bookkeeping records, the profit for December 2025 amounted to IDR 3,102,760. This initiative underscores that accounting training combined with practical guidance is a crucial strategy for improving MSME financial management capacity and suggests that further development could be achieved through the digitalization of bookkeeping processes.]]>
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