PENDAMPINGAN PENCATATAN TRANSAKSI KEUANGAN PADA UMKM PRODUK UNGGULAN DAERAH ARAYA KOTA MALANG
DOI:
https://doi.org/10.61722/japm.v4i4.12409Keywords:
financial literacy; MSMEs; transaction recording; cost of goods sold; participatory action researchAbstract
Financial management is an important determinant of micro, small, and medium enterprise (MSME) sustainability, yet transaction recording among micro businesses is often informal and inconsistent. This community engagement program aimed to strengthen financial literacy, daily transaction recording, Cost of Goods Sold (COGS) calculation, and simple income statement preparation among eight featured-product MSMEs in Araya, Malang City. The program adopted a participatory action research (PAR) approach for four months. Instruments included product-specific daily cash books, simple financial statement templates, and the BukuKas digital recording application. Data were collected through pre- and post-tests, participatory observation, interviews, focus group discussions, and document review. Initial assessment showed that all partners mixed personal and business finances, while the mean financial literacy score was 42.5 out of 100. After mentoring, the mean score increased to 78.3, representing an 84.2% increase from the baseline. Seven of eight partners maintained daily cash books consistently for at least two months, and all partners independently prepared simple income statements. Two partners also used their financial documents to support access to People's Business Credit and regional featured-product curation. The findings indicate that practical, participatory, and business-specific mentoring is more supportive of behavioral change than training focused only on knowledge transfer. The program also contributes to SDG 8 on decent work and economic growth and SDG 9 on industry, innovation, and infrastructure.
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