IMPLEMENTATION OF SIMPLE SMARTPHONE-BASED FINANCE THAT IMPACTS THE EFFICIENCY OF UMKM RECORDING IN CIBUNGBULANG SUB-DISTRICT
DOI:
https://doi.org/10.56127/ijme.v5i3.3111Keywords:
Financial Literacy, Digital Financial Recording, Cash Flow, Digital Security, MSMEs, Cost Of Goods Sold (COGS)Abstract
Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet their growth remains hampered by low levels of financial literacy, sub-optimal transaction recording, the commingling of personal and business finances, and limited understanding of calculating the Cost of Goods Sold (COGS). Furthermore, the proliferation of illegal online loan offers poses a distinct threat to the cash flow stability of business operators. This Community Service (PKM) activity, conducted by Master of Accounting students from Pamulang University, aims to enhance financial literacy, encourage structured transaction recording through smartphone applications, educate on cash flow management, reinforce the separation of personal and business finances, and provide an understanding of digital financial security for food and beverage MSME owners in Cibungbulang District, Bogor Regency. The implementation method was carried out in stages through a qualitative and participatory approach, consisting of: (1) data collection and problem identification, (2) socialization and presentation of materials, (3) training and hands-on practice in smartphone-based financial recording and COGS calculation, (4) mentoring, and (5) evaluation. The results of the activity indicate an increase in participants' understanding and awareness regarding the importance of orderly financial management. Participants demonstrated high enthusiasm in practicing smartphone-based transaction recording, as it was deemed more practical and efficient than manual record-keeping. Additionally, participants showed heightened vigilance in selecting legal digital financing services registered with the Financial Services Authority (OJK) to avoid the risks of illegal online loans. Overall, the combination of theoretical presentation and hands-on practice proved effective in enhancing the financial management capacity of MSMEs. Continuous mentoring and synergy among academia, local government, and the MSME Forum are required to ensure that good financial management habits can be consistently applied over the long term.
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Copyright (c) 2026 Elfin Krisdayanti Hia, Amelia Tirana Sita, Dhina Winnata, Moh Khaerul Anwar Maulana, Supriyono, Baharudin Saga, Andry Sugeng
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