Jurnal Ilmiah Dan Karya Mahasiswa
Vol. 4 No. 3 (2026): Juni : JURNAL ILMIAH DAN KARYA MAHASISWA (JIKMA)

Pendampingan Pencatatan Keuangan Sederhana: Upaya Mengatasi Rendahnya Praktik Pencatatan Keuangan UMKM di Korong Kalawi

Ridha Rahma Fauziah (Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi)
Muhammad Taufik (Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi)



Article Info

Publish Date
30 Jun 2026

Abstract

Financial record keeping is one of the most important parts of running a business, whether large or small. Micro, Small, and Medium Enterprises (MSMEs) still face obstacles in maintaining structured financial records, resulting in suboptimal financial management. Based on initial observations, it was found that MSMEs in Korong Kalawi have not maintained structured financial records and still rely on memory to record transactions. This condition makes it difficult for business owners to determine the amount of income and determine whether the business is making a profit or a loss. Community service activities aim to improve the skills of MSMEs in recording and managing business finances in a simple and structured manner. This activity was carried out in Korong Kalawi, Nagari Kuranji Hulu, Sungai Geringging District, Padang Pariaman Regency in June 2026. The method used was the Participatory Action Research (PAR) approach, which emphasizes the active role of the community, especially Micro, Small, and Medium Enterprises (MSMEs). Data were collected through observation, interviews, and documentation, then analyzed through the stages of data grouping, data presentation, and drawing conclusions. The results of this community service demonstrate that MSMEs are able to understand and implement better and more structured financial record keeping, particularly in recording income and expenses. This implementation of record keeping helps entrepreneurs obtain clearer financial information as a basis for managing their businesses, thus improving the future economic well-being of the community in the hamlet.

Copyrights © 2026






Journal Info

Abbrev

JIKMA

Publisher

Subject

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

Description

Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Ilmu Sosial Humaniora, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan ...