Pelatihan Pembukuan Sederhana untuk Mendukung Pengelolaan Usaha yang Tertib dan Terukur pada UMKM di Desa Cipancar Kecamatan Leles Kabupaten Garut

Abstract

This community service activity was conducted on May 6–7, 2026, at the Cipancar Village Hall, Leles District, Garut Regency, West Java, Indonesia. The activity was initiated in response to the fact that many micro, small, and medium enterprises (MSMEs) in Cipancar Village had not consistently recorded their business transactions and had not separated personal finances from business finances, making it difficult to manage and evaluate business performance effectively. This community service program aimed to enhance the knowledge and skills of business owners in implementing simple bookkeeping practices to support more orderly, measurable, and sustainable business management. The implementation methods included lectures and practical bookkeeping exercises based on case studies involving 50 MSME owners. The post-test results indicated that 90% of participants reported a very good understanding of the objectives of bookkeeping, while the remaining 10% reported a good understanding. Furthermore, 85% of participants reported a very good understanding of the importance of separating personal and business finances, while 15% reported a good understanding. In addition, 75% of participants reported a very good understanding of the types of financial statements, while 25% reported a good understanding. The implication of this community service activity is the improved ability of MSME owners in Cipancar Village, Garut, to record business transactions properly, thereby promoting more orderly and measurable business management and supporting business sustainability.