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Abstract

This study aims to analyze the implementation of simple accounting record-keeping among Micro, Small, and Medium Enterprises (MSMEs) following accounting training and mentoring in Marubun Jaya Village, Simalungun Regency. A descriptive qualitative approach was employed, utilizing data collection techniques such as interviews, observation, and documentation. The study involved 13 MSMEs owners who participated in the simple accounting training and mentoring program. Data analysis was conducted using the Miles and Huberman model, involving data reduction, data display, and conclusion drawing. The results indicate that the training and mentoring successfully improved the adoption of simple accounting record-keeping practices among the MSMEs. Prior to the training, only four MSMEs maintained simple bookkeeping records; none prepared profit and loss statements or separated business finances from personal finances. Following the training, 12 MSMEs implemented simple bookkeeping, six were able to prepare profit and loss statements, and all had separated their personal and business finances. However, challenges remain, including time constraints, a lack of routine record-keeping habits, transaction calculation errors, and limited proficiency in using recording applications. Therefore, ongoing mentoring and government support are essential to ensure the consistent implementation of simple accounting practices and to support the long-term sustainability of these MSMEs.

Keywords

Simple accounting Training Mentoring Accounting recording MSMEs

How to Cite

Citation Format
Yusmalinda, Y., & Pramesti Nasution, I. C. (2026). Implementasi Pencatatan Akuntansi Sederhana pada UMKM Pasca Pelatihan dan Pendampingan di Desa Marubun Jaya Kabupaten Simalungun. Jurnal Pengabdian Masyarakat Nusantara (JPMN), 6(2), 380-389. https://doi.org/10.35870/jpmn.v6i2.8691

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Author Biographies

Yusmalinda, Sekolah Tinggi Ilmu Ekonomi Mars

Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Mars, Pematang Siantar City, North Sumatra Province, Indonesia

Indah Cahyani Pramesti Nasution, Sekolah Tinggi Ilmu Ekonomi Mars

Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Mars, Pematang Siantar City, North Sumatra Province, Indonesia

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Copyright (c) 2026 Yusmalinda, Indah Cahyani Pramesti Nasution

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