Pemberdayaan Kelompok Usaha Bersama UMKM Melalui Penguatan Literasi dan Pengelolaan Keuangan di Desa Wisata Sukarame Carita

Bida Sari (FEB, Universitas Persada Indonesia YAI, Jakarta)
Maya Syafriana Effendi (FEB, Universitas Persada Indonesia YAI, Jakarta)
Maryati Rahayu (FEB, UPI-Y.A.I., Jakarta)
Moch Firmansyah (FEB, UPI-Y.A.I., Jakarta)
Azizah Naila (FEB, UPI-Y.A.I., Jakarta)
Azura Syarla (FTI, Universitas Nasional, Jakarta)

IKRA-ITH ABDIMAS
Vol. 10 No. 3 (2026): IKRAITH-ABDIMAS Vol 10 No 3 November 2026

Sukarame Tourism Village, Carita District, Pandeglang Regency, Banten, has community-basedeconomic potential through Micro, Small, and Medium Enterprises (MSMEs) and Joint BusinessGroups (KUBE). However, local business operators still face challenges, including low financialliteracy, the lack of separation between personal and business finances, limited ability to calculateproduction costs and determine appropriate selling prices, and conventional businessmanagement practices. This Community Service Program (PKM) aims to strengthen the capacityof KUBE and MSMEs through improved and sustainable financial management practices. Theprogram employed several methods, including socialization, practice-based training (learning bydoing), implementation of simple bookkeeping and digital technology, intensive assistance, andachievement-based evaluation. The results showed an increase in financial literacy understandingof up to 85%, improved separation of personal and business finances, and enhanced ability tocalculate production costs and determine selling prices. The program contributed to improvingbusiness management practices, strengthening KUBE institutional capacity, and promoting theeconomic independence and sustainability of the Sukarame Tourism Village community.