Kulon Progo, Indonesia — Many small businesses continue to operate without proper financial records, making it difficult to measure profit, control expenses, or manage stock effectively. This issue became the focus of a recent assistance program conducted by Vicka Naila Khairunnisa and Tutut Dewi Astuti from Universitas Mercu Buana Yogyakarta.
Published in 2026 in the Jurnal Pengabdian Masyarakat Formosa (JPMF), the program examined an electronic repair MSME in Bugel, Panjatan, Kulon Progo, which had operated since 1994 without structured financial or inventory management.
Before the mentoring program, the business owner only recorded the serial numbers of serviced items, without tracking income, expenses, or spare part inventory.
Researchers found that business funds and personal money were mixed together, making it difficult to calculate actual profits.
Inventory control was also weak, with no clear record of incoming and outgoing spare parts.
Through direct mentoring, the owner was introduced to simple bookkeeping practices, including income and expense logs, personal-business fund separation, and inventory records.
After the program, the owner began to understand the importance of regular financial recording and stock monitoring.
The study highlights that many MSME challenges stem not from lack of customers, but from weak internal administration.
Researchers emphasized that simple and practical mentoring can help small business owners improve business sustainability and make better financial decisions.
The findings suggest that if similar programs are expanded, many MSMEs in Indonesia could become stronger, more efficient, and more sustainable.
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