Strengthening the Financial Recording Capacity of Home-Based MSMEs through Simple Accounting Mentoring for Women of Ranting ‘Aisyiyah Pernasidi

Bima Cinintya Pratama; Maulida Nurul Innayah; Makhrus; Hardiyanto Wibowo

doi:10.63922/ijevss.v5i03.6046

Bima Cinintya Pratama Universitas Muhammadiyah Purwokerto
Maulida Nurul Innayah Universitas Muhammadiyah Purwokerto
Makhrus Universitas Muhammadiyah Purwokerto
Hardiyanto Wibowo Universitas Muhammadiyah Purwokerto

DOI: https://doi.org/10.63922/ijevss.v5i03.6046

Keywords: home-based MSMEs, financial recording, simple accounting, digital bookkeeping, women’s empowerment

Abstract

Orderly financial recording is a fundamental prerequisite for the sustainability of home-based micro, small, and medium enterprises (MSMEs), particularly those managed by women. This community service program was conducted at Ranting ‘Aisyiyah Pernasidi, Cilongok District, Banyumas Regency, on 5 June 2026, involved 30 participants who operate home-based businesses, and was followed by mentoring sessions. The program aimed to strengthen participants’ financial recording capacity through applicable and contextual simple accounting mentoring. Activities were implemented through a combination of Community Education and Training methods, including lectures, demonstrations, workshops, discussions, and guided practice. Training materials covered the importance of business financial recording, cash-in and cash-out bookkeeping, separation of personal and business finances, cost of goods manufactured (HPP) calculation based on household cost structures, preparation of simple income statements and cash flow records, and the introduction of digital bookkeeping applications such as BukuWarung and TemanBisnis. Program evaluation was conducted qualitatively through facilitator observations, participant engagement during discussions and question-and-answer sessions, and assessment of the practical exercises, recording templates, and HPP worksheets completed by participants. The results showed that participants were able to maintain more orderly cash-in and cash-out records, separate personal and business finances, calculate HPP and re-evaluate their selling prices, and prepare simple income statements. Participants also demonstrated a better understanding of digital bookkeeping applications as a more practical recording alternative. The program contributed to strengthening practical accounting literacy and supporting the economic empowerment of women running home-based MSMEs. Continuous mentoring is recommended to maintain consistent recording practices and sustain program outcomes.

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