Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana bagi Pelaku UMKM pada Koperasi Wanita Atsiri Citayam

Pengabdian

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in improving the community's economy, but most MSMEs still face challenges in managing their administration and preparing financial reports. Low financial literacy means that business owners are unable to systematically record transactions and often mix personal and business finances. This community service activity aims to improve the knowledge and skills of MSMEs in preparing simple financial reports through training and mentoring for members of the Atsiri Citayam Women's Cooperative in Bogor Regency. The method used is descriptive qualitative with a participatory approach. The activity was carried out through stages of observation, training, direct practice, mentoring, and evaluation for 13 MSME members of the cooperative. The training materials included transaction recording, preparing simple profit and loss reports, cash flow management, and separating personal and business finances. The results of the activity showed an increase in participants' understanding and skills in recording transactions and preparing simple financial reports in a more orderly and systematic manner. Participants also began to understand the importance of financial reports as a basis for business decision-making and financial control. Thus, this training and mentoring activity can improve financial literacy and support more effective, productive, and sustainable MSME business management.