<![CDATA[Micro, Small and Medium Enterprises (MSMEs) play an important role in supporting community economic activities. However, micro-business owners still face challenges in maintaining regular and systematic financial records. This Community Service (PkM) activity aimed to improve the understanding and skills of micro-business owners and MSME actors in Setupatok Village, Mundu District, Cirebon Regency in implementing simple financial recording. The activity was conducted on June 27, 2026 and involved 15 business owners engaged in culinary, clothing and grocery businesses. A participatory approach was used through socialization, material delivery, transaction-recording practice, discussion, mentoring and evaluation. The materials covered business transaction identification, separation of personal and business transactions, recording of income and expenses, simple cash books and financial recapitulation. Initial observations showed that 10 participants (66.7%) did not routinely record their business finances while 5 participants (33.3%) had simple but unsystematic records. The final evaluation through practical activities and worksheet review showed that participants were able to follow the basic stages of financial recording. However, separation of personal and business transactions and financial recapitulation still required further mentoring. The activity indicates that practice-based training can support the development of basic financial-recording skills among MSME actors]]>
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