International Journal of Economics and Management
Vol. 4 No. 3 (2026): IEM : International Journal of Economics and Management

Technology-Based Simple Financial Recording Innovation for Micro, Small, and Medium Enterprises to Support Business Financial Management in the Sangihe Islands Regency

Indah Kakunsi, S.E., M.S.A (Universitas Sam Ratulangi)
Herman Karamoy (Universitas Sam Ratulangi)
Midian Cristy Rori (Universitas Sam Ratulangi)



Article Info

Publish Date
31 Oct 2026

Abstract

Micro, small, and medium enterprises (MSMEs) in island regions such as the Sangihe Islands Regency, North Sulawesi, generally run their businesses without routine financial records, making it difficult for owners to separate business and personal funds, determine profit, and plan business development. Previous community engagement programs on digital bookkeeping have mostly been carried out in urban and mainland settings, while evidence from archipelagic areas with limited connectivity remains scarce. This community partnership program aimed to improve the literacy and skills of MSME actors in simple, technology-based financial recording. The program was carried out in partnership with the Sawang Bendar Urban Village Government, Tahuna District, through three stages: preparation (partner coordination, permits, and development of educational materials), implementation (a face-to-face education and socialization session on 14 August 2026), and follow-up (mentoring and monitoring). Data were collected through attendance lists, documentation, observation, and the activity logbook, and were analyzed descriptively. The session was attended by 24 participants, consisting of 23 MSME actors, predominantly in the culinary sector, and one representative of the urban village government. Participants received material on the importance of financial recording, the challenges of digitalization in island regions, an introduction to the BukuWarung, BukuKas, and SI APIK applications, and examples of recording daily cash inflows, outflows, and balances; each participant also received a printed cash book. The program produced an education module, cash books, and video documentation. The results indicate that a hybrid approach combining digital applications with manual cash books suits island MSMEs, while continued mentoring is needed to build consistent recording habits.

Copyrights © 2026






Journal Info

Abbrev

iem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The IEM invites manuscripts in the areas: Management, accounting, Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Syariah, Accounting Syariah, Corporate Governance, Management Information ...