PENGELOLAAN KEUANGAN BAGI USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN SUNGAI PINANG DALAM KECAMATAN SUNGAI PINANG KOTA SAMARINDA

Abstract

Sungai Pinang Dalam Subdistrict has many UMKM that have been running for a long time. Several problems were found in understanding and efforts that needed to be made to improve their businesses, especially micro and small businesses, which led to the lack of development of micro and small businesses in the Sungai Pinang Dalam sub-district area, including the lack of understanding of UMKM actors regarding financial management. UMKM generally only keep simple records of income and expenses. There are even those who do not record rent as a business expense, so that the business appears to be making large profits because the expenses are not recorded properly. The result is that recording does not reflect the actual financial condition of the business. The problem faced by partners is that there is no training regarding direct business financial management. The solution needed for this problem is to provide training for UMKM in managing finances. The output of this solution is the ability of partners to use financial management easily to improve their business financial performance. The output of this solution is partner knowledge about good and correct business financial management. Another output is scientific articles published at the local level. The results of the questionnaire recapitulation distributed to activity participants explained that this community service was very useful because it increased participants' knowledge about financial management for UMKM