BUILDING RESILIENT MSMEs: FINANCIAL BOOKKEEPING ASSISTANCE FOR MSMEs IN NORTH ACEH

Abstract

Financial bookkeeping is an important aspect of MSME management, but many small business owners still have limited knowledge and skills in recording and managing their business finances systematically. This community service activity aims to improve the knowledge and skills of MSME owners and community members in Banda Sakti District, Lhokseumawe City, in conducting simple and systematic financial bookkeeping. The activity was conducted on November 12, 2025, at the Meunasah of the Geuchik Office, Lancang Garam Village, and involved market traders and community members from five villages, namely Lancang Garam, Tumpok Teungoh, Jawa Lama, Hagu Teungoh, and Jawa Baru. The activity used a participatory approach through material presentation, interactive discussion, practical exercises, mentoring, and evaluation. The training materials covered basic financial management, separation of personal and business finances, recording of income and expenses, capital and cash flow, preparation of simple financial statements, and the use of digital bookkeeping tools. The results of the activity showed that participants gained a better understanding of the importance of financial bookkeeping and received practical knowledge for recording business transactions. Participants also demonstrated active participation during the discussion and practical sessions and became more aware of the benefits of systematic bookkeeping for business decision-making, financial planning, and access to business financing. The activity is expected to encourage MSME owners to apply regular financial bookkeeping to support better business management, sustainability, and competitiveness.