Financial literacy capacity building for MSME Kedai Kopi Ading through cash book training
Main Article Content
Abstract
This community service program aims to strengthen the financial literacy capacity of MSME Kedai Kopi Ading through practical training on the use of a simple cash book as a financial management tool. Many micro-enterprises in Indonesia continue to experience challenges in documenting financial transactions, resulting in unclear cash flow patterns and limited understanding of business performance. Rather than focusing solely on report preparation, this program emphasizes building the owner’s ability to interpret financial information and develop better financial behavior. The activity was conducted in Cindai Village, Juai District, Balangan Regency, and involved three stages: needs assessment, instructional sessions on basic accounting concepts, and guided practice in applying the five-column cash book for daily transaction recording. The initial assessment revealed that the business had not implemented systematic documentation, leading to difficulty in distinguishing operational costs from revenue. Through tailored instruction and mentoring, participants were introduced to essential financial principles, including transaction identification, categorization, and the interpretation of running balances. The hands-on approach helped the business owner apply the cash book more consistently and understand its function beyond recordkeeping—namely as a tool for monitoring liquidity and supporting decision-making. Evaluation results showed significant improvement in the owner’s awareness of financial documentation and the ability to maintain regular records. The program demonstrates that strengthening financial literacy through practical, easy-to-use tools can enhance the financial governance of micro-enterprises. This initiative contributes to broader community empowerment efforts by promoting sustainable financial practices within small-scale businesses.
Keywords: financial literacy, cash book training, MSME capacity building, financial governance
Downloads
Article Details
References
Andrianto, A., Suryanto, T., & Pirzada, K. (2017). Financial Accounting Standards and the Quality of Financial Reports of Small and Medium Enterprises. Journal of Accounting and Business Education, 2(1), 67–78.
Ayunda, E. (2020). Analisis Laporan Keuangan sebagai Dasar Pengambilan Keputusan pada UMKM. Jurnal Ekonomi dan Bisnis, 7(2), 112–120.
Rumi, M. (2020). Pentingnya Laporan Keuangan dalam Pengelolaan Usaha Mikro dan Kecil. Jurnal Manajemen dan Kewirausahaan, 5(1), 45–53.
Sari, D., Lestari, N., & Arifin, Z. (2017). Penerapan Pembukuan Sederhana pada UMKM untuk Meningkatkan Kualitas Informasi Keuangan. Jurnal Pengabdian Masyarakat, 4(3), 89–96.