Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat
Vol. 4 No. 1 (2026): Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat

Penguatan Pengelolaan Keuangan UMKM Gula Merah melalui Pelatihan dan Pendampingan di Desa Mukti Jaya

Anis Mahmudah Dariati (STAI Ar-Ridho Bagansiapiapi, Indonesia)
Dama Mustika (STAI Hubbulwathan Duri, Indonesia)



Article Info

Publish Date
22 Oct 2026

Abstract

Unstructured financial management remains a challenge for brown sugar micro, small, and medium enterprises (MSMEs) in Mukti Jaya Village, particularly in separating business and household finances, recording transactions, identifying costs, and calculating business results. This community service program aimed to strengthen MSME financial literacy through financial management training and mentoring. The program employed a Participatory Action Research (PAR) approach and involved six brown sugar MSME participants. The activities included problem identification, financial education, practical bookkeeping exercises, mentoring, and pre- and post-program evaluation. The evaluation covered six indicators: separation of business and household finances, recording of income and expenses, identification of business costs, calculation of business results, cash flow management, and capital use planning. The evaluation results showed that participants’ average financial understanding increased from 42.83% before the program to 80.00% afterward, representing an increase of 37.17 percentage points. The largest improvements were observed in recording income and expenses and calculating business results, each increasing by 40 percentage points. Observations also indicated that participants began to understand and practice transaction recording and more structured financial management. Therefore, practice-based training and mentoring have the potential to strengthen the financial management capacity of brown sugar MSMEs and provide a foundation for supporting business sustainability.

Copyrights © 2026






Journal Info

Abbrev

alumm

Publisher

Subject

Religion Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Aim The Jurnal Pengabdian Masyarakat aims to provide a platform for national researchers in the fields of Business, Applied Technology, Education, Health Science and Social Science to publish original articles derived from community engagement activities. Scope The scope of the Jurnal Pengabdian ...