Pelatihan Pembukuan Single-Entry Bookkeeping untuk UMKM di Perbatasan Motamasin (Indonesia Timor Leste)

DAWU, Leopold Melkiano Triangga and SONBAY, Yolinda Yanti and MANEHAT, Beatrix Yunarti and BIBIANA, Rere Paulina and SERAN, Adiutrix Maria Irayanti and SUNINONO, Alfonsus Rodriques (2025) Pelatihan Pembukuan Single-Entry Bookkeeping untuk UMKM di Perbatasan Motamasin (Indonesia Timor Leste). Communnity Development Journal, 6 (1). pp. 1529-1534. ISSN 2721-500

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Abstract

The service was carried out at the Motamasin State Border Post (PLBN), the border between Indonesia and Timor Leste. Training was given to 50 MSME actors in the PLBN area with various businesses such as small food stalls, grocery stores, vegetable farming businesses, and small livestock breeders. The training was carried out using 3 methods, namely lectures, discussions, and direct practice. The stages of providing training are Introduction to Basic Accounting, single-entry bookkeeping and the importance of financial records, Preparation of Cash Books, Cash Flow Management, and Direct Practice of Transaction Recording and Preparation of Simple Financial Reports (Cash Reports) based on single-entry bookkeeping. In the training, the material and practice provided are MSME financial records to help MSMEs know the minimum income and expenses in one period and assist in decisionmaking for business progress. Recording with a single-entry is very simple, where after collecting evidence, MSME actors can record in the available cash book format. The cash book format contains the date, description, expenses, income, and final balance. MSME actors are also given knowledge to identify whether transactions are categorized as sales, or purchases to facilitate recording. The results showed that MSME actors expressed their understanding of the financial recording process based on single-entry bookkeeping and committed to making simple records in every business they run for economic welfare. MSME actors are the pillars of change, so MSME actors' knowledge of accounting records will encourage healthy border economic growth.

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