Sleman, Indonesia — Many small businesses still operate without proper financial records, making it difficult to understand their real business condition. A recent mentoring program conducted by Rahmalia Naura Cahyani and Ika Wulandari from Universitas Mercu Buana Yogyakarta found that simple financial recording and cash flow education significantly improved financial awareness among MSME owners.
Published in the Jurnal Pengabdian Masyarakat Formosa (JPMF) in 2026, the program focused on two MSMEs in Tempel District, Sleman.
Before the program, both business owners had no structured financial records and often mixed personal and business funds, making it difficult to calculate profits or control expenses.
The mentoring program was carried out in three stages: field observation, training, and evaluation.
Participants were introduced to simple bookkeeping methods, including recording income, expenses, and managing cash flow using basic cash books.
The results showed a significant improvement.
Before training, only 50 percent of participants understood the benefits of financial recording. After the program, understanding reached 100 percent.
Knowledge about proper bookkeeping, separating personal and business money, and managing cash flow also increased from zero to 100 percent.
Researchers emphasized that financial literacy is often a more urgent challenge for MSMEs than access to capital.
With simple and consistent financial recording, small business owners can better control expenses, monitor profits, and make stronger business decisions.
The study highlights that practical, direct mentoring can play an important role in improving MSME sustainability in Indonesia.
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