<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic development, but many business actors still face limitations in financial recording, production cost calculation, and digital marketing. This community service program aimed to strengthen the managerial and digital capabilities of UMKM Berkat Guru Kapuh in Kapuh Village, Simpur District, Hulu Sungai Selatan Regency, South Kalimantan. The program used a participatory approach through several stages, including initial socialization and diagnosis, practical training, technology implementation, mentoring, evaluation, and sustainability planning. The intervention focused on three aspects: production, financial management, and marketing. In the production aspect, participants were trained to identify production costs, calculate cost of goods manufactured (HPP), and determine selling prices based on cost and profit margins. In the financial aspect, the program introduced standardized transaction recording, separation of business and household cash, simple financial reporting, and a web-based accounting information system. In the marketing aspect, participants received training in digital marketing, product branding, digital catalogs, and e-commerce utilization. The results showed improvements in participants' understanding and practical skills in calculating HPP, recording transactions, preparing simple financial reports, and utilizing digital marketing channels. The implementation of accounting information systems and e-commerce also provided the partner with digital tools for financial administration and online product promotion. The program demonstrates that combining practical training, technology adoption, and continuous mentoring can strengthen MSME capacity and support sustainable business management.]]>
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