PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DI DESA LINGSAR KECAMATAN LINGSAR KABUPATEN LOMBOK BARAT NTB

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in local economic activities, but business sustainability also depends on the owners' ability to manage finances. Initial identification of MSMEs in Lingsar Village, Lingsar District, West Lombok Regency indicated that financial recording was still simple and unsystematic, separation of personal and business finances was inconsistent, and several owners had limited understanding of the distinction between turnover and profit. This Community Service Program aimed to improve MSME owners' knowledge and skills in bookkeeping and preparing simple financial statements. The activities were conducted on August 10 and 12, 2026 using a participatory approach consisting of observation, problem identification, material presentation, discussion, demonstration, transaction-recording practice, and mentoring. The materials covered separation of personal and business finances, recording cash receipts and disbursements, classification of business expenses, calculation of profit and loss, and introduction to SAK EMKM. The implementation indicated that practical materials based on daily business transactions were easier for participants to understand. The program is expected to encourage MSME owners to establish more disciplined financial management practices and obtain more reliable information about their business performance.