<![CDATA[This study analyzes the implementation of the financial bookkeeping development policy/program at CV. KAHFI in Bogor City, identifies its supporting and inhibiting factors, and formulates improvement strategies. Data were collected through in-depth interviews, observation, and document review involving the owner and bookkeeping staff of CV. KAHFI, officials from the Bogor City Office of Cooperatives and Small and Medium Enterprises and program facilitators. The findings indicate that the development program was implemented through training in preparing simple financial statements, training in the use of digital recording applications, and follow-up mentoring. However, CV. KAHFI has not been explicitly positioned as a target group with specific needs, while the availability of facilitators, training modules, and mentoring duration remains limited. The most evident improvements in bookkeeping occurred in aspects that received follow-up mentoring, as indicated by more orderly daily transaction recording and the business owner’s ability to independently read simple financial statements, while the separation of capital contributions among partners remains a constraint. The improvement strategies formulated include explicitly recognizing CVs as a target group, updating digital modules, strengthening technical coordination, ensuring continuity of mentoring, adapting the approach to business characteristics, and developing peer mentoring. This study enriches the literature on the implementation of business development policies by positioning a business entity in the form of a commanditaire vennootschap (CV), which has rarely been treated as a distinct unit of analysis, as the context of an in-depth case study.]]>
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