<![CDATA[This community engagement program aimed to strengthen the accounting literacy and financial governance of two micro and small enterprises in South Tangerang, namely Gudeg Simbok and Rempah Sumber Rejeki. The program responded to the partners’ limited ability and confidence in recording business transactions, separating business and personal finances, and preparing simple financial statements. A participatory and practice-based approach was applied through business process identification, preparation of tailored learning materials, interactive financial literacy sessions, direct assistance in recording actual transactions, and mentoring in the use of a financial recording application. Activities were conducted through a combination of face-to-face meetings and online consultation using WhatsApp. The results indicate behavioral and practical improvements. Both partners began to record sales and routine expenditures more systematically, use an application to support transaction recording, and prepare simple periodic financial statements. The mentoring process also reduced psychological barriers associated with accounting and digital tools, as the participants increasingly recognized financial records as a means to monitor cash flows and business performance rather than merely an administrative burden. The main lesson is that technology adoption among micro-enterprises requires not only application training but also gradual, contextual, and continuous facilitation. Future programs should use simple baseline and endline instruments, maintain post-program consultation, and involve local government and accounting students to expand outreach and sustainability.]]>
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